id	sid	eid	entity	type
cjfa-48749	1	1	march 6	DATE
cjfa-48749	1	2	2023	CARDINAL
cjfa-48749	1	3	august 23	DATE
cjfa-48749	1	4	2023	CARDINAL
cjfa-48749	3	1	umn	ORG
cjfa-48749	3	2	scientia boulevard	ORG
cjfa-48749	3	3	banten	GPE
cjfa-48749	3	4	indonesia	GPE
cjfa-48749	5	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-48749	5	2	2300-12402023	CARDINAL
cjfa-48749	5	3	12	CARDINAL
cjfa-48749	5	4	3	CARDINAL
cjfa-48749	5	5	k.	PERSON
cjfa-48749	5	6	2023	CARDINAL
cjfa-48749	7	1	copernican journal of finance & accounting	ORG
cjfa-48749	7	2	27–41	CARDINAL
cjfa-48749	8	1	karina harjanto	PERSON
cjfa-48749	9	1	j e l	PERSON
cjfa-48749	11	1	two	CARDINAL
cjfa-48749	12	1	tobin	ORG
cjfa-48749	14	1	the indonesia stock exchange	ORG
cjfa-48749	14	2	the years 2018	DATE
cjfa-48749	14	3	2021	DATE
cjfa-48749	15	1	the indonesia stock exchange	ORG
cjfa-48749	16	1	secondary	ORDINAL
cjfa-48749	17	1	1	CARDINAL
cjfa-48749	17	2	mva	ORG
cjfa-48749	17	3	2	CARDINAL
cjfa-48749	17	4	mva	ORG
cjfa-48749	19	1	karina harjanto2828	PERSON
cjfa-48749	19	2	indonesian	NORP
cjfa-48749	20	1	2018-2021	DATE
cjfa-48749	20	2	first	ORDINAL
cjfa-48749	20	3	19%	PERCENT
cjfa-48749	21	1	the indonesia stock exchange	ORG
cjfa-48749	21	2	the end of the third month	DATE
cjfa-48749	23	1	the indonesian institute of accountants	ORG
cjfa-48749	24	1	2012	DATE
cjfa-48749	24	2	indonesia	GPE
cjfa-48749	24	3	standard (ifrs	ORG
cjfa-48749	25	1	isidro	ORG
cjfa-48749	25	2	nanada & wysocki	ORG
cjfa-48749	25	3	2020	DATE
cjfa-48749	26	1	herath & albarqi	ORG
cjfa-48749	26	2	2017	DATE
cjfa-48749	27	1	the last 10 years	DATE
cjfa-48749	27	2	indonesia	GPE
cjfa-48749	28	1	ifrs convergence	ORG
cjfa-48749	28	2	indonesia	GPE
cjfa-48749	28	3	puspitasari & puspitasari	ORG
cjfa-48749	28	4	2020	DATE
cjfa-48749	29	1	uzma	GPE
cjfa-48749	29	2	2016	DATE
cjfa-48749	31	1	first	ORDINAL
cjfa-48749	32	1	lin	GPE
cjfa-48749	32	2	jiang	GPE
cjfa-48749	32	3	2014	DATE
cjfa-48749	34	1	2929	CARDINAL
cjfa-48749	34	2	fasb	ORG
cjfa-48749	34	3	the australia accounting standard board	ORG
cjfa-48749	34	4	aasb	ORG
cjfa-48749	34	5	the united kingdom	GPE
cjfa-48749	35	1	herath & albarqi	ORG
cjfa-48749	35	2	2017	DATE
cjfa-48749	36	1	ball & shivakumar	ORG
cjfa-48749	36	2	2005	DATE
cjfa-48749	37	1	roychowdhury	ORG
cjfa-48749	37	2	shroff & verdi	ORG
cjfa-48749	37	3	2019	DATE
cjfa-48749	39	1	two	CARDINAL
cjfa-48749	41	1	the current year	DATE
cjfa-48749	41	2	garcia-sanchez & cuadrado-ballesteros	ORG
cjfa-48749	41	3	2015	DATE
cjfa-48749	43	1	ball & shivakumar	ORG
cjfa-48749	43	2	2005	DATE
cjfa-48749	47	1	daa	ORG
cjfa-48749	47	2	ndaa	PERSON
cjfa-48749	47	3	karina harjanto3030	PERSON
cjfa-48749	48	1	daa	ORG
cjfa-48749	48	2	al.	GPE
cjfa-48749	48	3	2015	DATE
cjfa-48749	49	1	islam, ali & ahmad	ORG
cjfa-48749	49	2	2011	DATE
cjfa-48749	50	1	antonius & harjanto	ORG
cjfa-48749	50	2	2022	CARDINAL
cjfa-48749	51	1	regina & harjanto	ORG
cjfa-48749	51	2	2022	CARDINAL
cjfa-48749	54	1	four	CARDINAL
cjfa-48749	55	1	first	ORDINAL
cjfa-48749	56	1	husna & satria	ORG
cjfa-48749	56	2	2019	DATE
cjfa-48749	59	1	second	ORDINAL
cjfa-48749	60	1	radja & artini	ORG
cjfa-48749	60	2	2020	DATE
cjfa-48749	61	1	2018-2021	DATE
cjfa-48749	61	2	2.94	CARDINAL
cjfa-48749	61	3	2018	DATE
cjfa-48749	61	4	2.84	CARDINAL
cjfa-48749	61	5	2019	DATE
cjfa-48749	61	6	2.36	CARDINAL
cjfa-48749	61	7	2020	DATE
cjfa-48749	61	8	1.82	CARDINAL
cjfa-48749	61	9	2021	CARDINAL
cjfa-48749	63	1	third	ORDINAL
cjfa-48749	63	2	q.	PERSON
cjfa-48749	63	3	cahan	PERSON
cjfa-48749	63	4	villiers	ORG
cjfa-48749	63	5	jeter	PERSON
cjfa-48749	63	6	naiker & van staden	ORG
cjfa-48749	63	7	2016	DATE
cjfa-48749	63	8	tobin	ORG
cjfa-48749	64	1	tobin	PERSON
cjfa-48749	65	1	fourth	ORDINAL
cjfa-48749	65	2	mva	ORG
cjfa-48749	66	1	2001	DATE
cjfa-48749	66	2	mva	ORG
cjfa-48749	67	1	mva	ORG
cjfa-48749	70	1	3131	CARDINAL
cjfa-48749	70	2	ha3	ORG
cjfa-48749	73	1	tobin	ORG
cjfa-48749	74	1	tobin	ORG
cjfa-48749	75	1	mva	ORG
cjfa-48749	76	1	mva	ORG
cjfa-48749	77	1	1	CARDINAL
cjfa-48749	77	2	mva	ORG
cjfa-48749	78	1	1	CARDINAL
cjfa-48749	79	1	the indonesia stock exchange	ORG
cjfa-48749	79	2	2018-2021	DATE
cjfa-48749	84	1	four	CARDINAL
cjfa-48749	85	1	first	ORDINAL
cjfa-48749	86	1	regina & harjanto	ORG
cjfa-48749	86	2	2022	CARDINAL
cjfa-48749	86	3	daily	DATE
cjfa-48749	86	4	a year	DATE
cjfa-48749	86	5	second	ORDINAL
cjfa-48749	87	1	2016	CARDINAL
cjfa-48749	87	2	𝐵𝐵𝑡𝑡𝑡𝑡𝐵𝐵	GPE
cjfa-48749	88	1	1	CARDINAL
cjfa-48749	88	2	daily	DATE
cjfa-48749	89	1	third	ORDINAL
cjfa-48749	89	2	q.	PERSON
cjfa-48749	89	3	latif, bhatti & raheman	ORG
cjfa-48749	89	4	2017	DATE
cjfa-48749	89	5	tobin	ORG
cjfa-48749	89	6	tobin	ORG
cjfa-48749	89	7	mva	ORG
cjfa-48749	89	8	o	DATE
cjfa-48749	90	1	the indonesia stock exchange	ORG
cjfa-48749	90	2	2018-2021	DATE
cjfa-48749	94	1	karina harjanto3232	PERSON
cjfa-48749	95	1	four	CARDINAL
cjfa-48749	96	1	first	ORDINAL
cjfa-48749	97	1	regina & harjanto	ORG
cjfa-48749	97	2	2022	CARDINAL
cjfa-48749	97	3	daily	DATE
cjfa-48749	97	4	a year	DATE
cjfa-48749	98	1	second	ORDINAL
cjfa-48749	99	1	2016	CARDINAL
cjfa-48749	99	2	mva	ORG
cjfa-48749	100	1	1	CARDINAL
cjfa-48749	101	1	the indonesia stock exchange	ORG
cjfa-48749	101	2	2018-2021	DATE
cjfa-48749	106	1	four	CARDINAL
cjfa-48749	107	1	first	ORDINAL
cjfa-48749	108	1	regina & harjanto	ORG
cjfa-48749	108	2	2022	CARDINAL
cjfa-48749	108	3	daily	DATE
cjfa-48749	108	4	a year	DATE
cjfa-48749	108	5	second	ORDINAL
cjfa-48749	109	1	2016	CARDINAL
cjfa-48749	109	2	𝐵𝐵𝑡𝑡𝑡𝑡𝐵𝐵	GPE
cjfa-48749	110	1	1	CARDINAL
cjfa-48749	110	2	daily	DATE
cjfa-48749	111	1	third	ORDINAL
cjfa-48749	111	2	q.	PERSON
cjfa-48749	111	3	latif, bhatti & raheman	ORG
cjfa-48749	111	4	2017	DATE
cjfa-48749	111	5	tobin	ORG
cjfa-48749	111	6	tobin	ORG
cjfa-48749	111	7	mva	ORG
cjfa-48749	111	8	1	CARDINAL
cjfa-48749	111	9	daily	DATE
cjfa-48749	112	1	third	ORDINAL
cjfa-48749	112	2	q.	PERSON
cjfa-48749	112	3	latif, bhatti & raheman	ORG
cjfa-48749	112	4	2017	DATE
cjfa-48749	112	5	tobin	ORG
cjfa-48749	113	1	𝑀𝑀	ORG
cjfa-48749	114	1	2	CARDINAL
cjfa-48749	114	2	daily	DATE
cjfa-48749	114	3	fourth	ORDINAL
cjfa-48749	115	1	, 2001	DATE
cjfa-48749	115	2	mva	ORG
cjfa-48749	116	1	3	CARDINAL
cjfa-48749	116	2	daily	DATE
cjfa-48749	116	3	two	CARDINAL
cjfa-48749	117	1	first	ORDINAL
cjfa-48749	117	2	al.	GPE
cjfa-48749	117	3	2015	DATE
cjfa-48749	117	4	𝑂𝑂𝑊𝑊𝑂𝑂	ORG
cjfa-48749	117	5	𝑂𝑂𝑊𝑊𝑂𝑂	ORG
cjfa-48749	117	6	𝑂𝑂𝑊𝑊𝑂𝑂	ORG
cjfa-48749	117	7	𝑂𝑂𝑊𝑊𝑂𝑂	ORG
cjfa-48749	118	1	ppe	ORG
cjfa-48749	118	2	docf	PERSON
cjfa-48749	119	1	docf	PERSON
cjfa-48749	121	1	frq	PERSON
cjfa-48749	122	1	second	ORDINAL
cjfa-48749	123	1	frq	PERSON
cjfa-48749	123	2	jones	PERSON
cjfa-48749	123	3	sloan & sweeney	ORG
cjfa-48749	123	4	1995	DATE
cjfa-48749	123	5	5	CARDINAL
cjfa-48749	123	6	2	CARDINAL
cjfa-48749	123	7	daily	DATE
cjfa-48749	123	8	fourth	ORDINAL
cjfa-48749	124	1	, 2001	DATE
cjfa-48749	124	2	mva	ORG
cjfa-48749	125	1	𝑀𝑀	ORG
cjfa-48749	126	1	2	CARDINAL
cjfa-48749	126	2	daily	DATE
cjfa-48749	126	3	fourth	ORDINAL
cjfa-48749	127	1	, 2001	DATE
cjfa-48749	127	2	mva	ORG
cjfa-48749	128	1	3	CARDINAL
cjfa-48749	128	2	daily	DATE
cjfa-48749	128	3	two	CARDINAL
cjfa-48749	129	1	first	ORDINAL
cjfa-48749	129	2	al.	GPE
cjfa-48749	129	3	2015	DATE
cjfa-48749	129	4	𝑂𝑂𝑊𝑊𝑂𝑂	ORG
cjfa-48749	129	5	𝑂𝑂𝑊𝑊𝑂𝑂	ORG
cjfa-48749	129	6	𝑂𝑂𝑊𝑊𝑂𝑂	ORG
cjfa-48749	129	7	𝑂𝑂𝑊𝑊𝑂𝑂	ORG
cjfa-48749	130	1	ppe	ORG
cjfa-48749	130	2	docf	PERSON
cjfa-48749	131	1	docf	PERSON
cjfa-48749	133	1	frq	PERSON
cjfa-48749	134	1	second	ORDINAL
cjfa-48749	135	1	frq	PERSON
cjfa-48749	135	2	jones	PERSON
cjfa-48749	135	3	sloan & sweeney	ORG
cjfa-48749	135	4	1995	DATE
cjfa-48749	135	5	5	CARDINAL
cjfa-48749	135	6	3	CARDINAL
cjfa-48749	135	7	daily	DATE
cjfa-48749	135	8	3333	CARDINAL
cjfa-48749	135	9	two	CARDINAL
cjfa-48749	136	1	first	ORDINAL
cjfa-48749	136	2	al.	GPE
cjfa-48749	136	3	2015	DATE
cjfa-48749	136	4	𝑀𝑀	ORG
cjfa-48749	137	1	2	CARDINAL
cjfa-48749	137	2	daily	DATE
cjfa-48749	137	3	fourth	ORDINAL
cjfa-48749	138	1	, 2001	DATE
cjfa-48749	138	2	mva	ORG
cjfa-48749	139	1	3	CARDINAL
cjfa-48749	139	2	daily	DATE
cjfa-48749	139	3	two	CARDINAL
cjfa-48749	140	1	first	ORDINAL
cjfa-48749	140	2	al.	GPE
cjfa-48749	140	3	2015	DATE
cjfa-48749	140	4	𝑂𝑂𝑊𝑊𝑂𝑂	ORG
cjfa-48749	140	5	𝑂𝑂𝑊𝑊𝑂𝑂	ORG
cjfa-48749	140	6	𝑂𝑂𝑊𝑊𝑂𝑂	ORG
cjfa-48749	140	7	𝑂𝑂𝑊𝑊𝑂𝑂	ORG
cjfa-48749	141	1	ppe	ORG
cjfa-48749	141	2	docf	PERSON
cjfa-48749	142	1	docf	PERSON
cjfa-48749	144	1	frq	PERSON
cjfa-48749	145	1	second	ORDINAL
cjfa-48749	146	1	frq	PERSON
cjfa-48749	146	2	jones	PERSON
cjfa-48749	146	3	sloan & sweeney	ORG
cjfa-48749	146	4	1995	DATE
cjfa-48749	147	1	5	CARDINAL
cjfa-48749	147	2	𝑀𝑀	ORG
cjfa-48749	148	1	2	CARDINAL
cjfa-48749	148	2	daily	DATE
cjfa-48749	148	3	fourth	ORDINAL
cjfa-48749	149	1	, 2001	DATE
cjfa-48749	149	2	mva	ORG
cjfa-48749	150	1	3	CARDINAL
cjfa-48749	150	2	daily	DATE
cjfa-48749	150	3	two	CARDINAL
cjfa-48749	151	1	first	ORDINAL
cjfa-48749	151	2	al.	GPE
cjfa-48749	151	3	2015	DATE
cjfa-48749	151	4	𝑂𝑂𝑊𝑊𝑂𝑂	ORG
cjfa-48749	151	5	𝑂𝑂𝑊𝑊𝑂𝑂	ORG
cjfa-48749	151	6	𝑂𝑂𝑊𝑊𝑂𝑂	ORG
cjfa-48749	151	7	𝑂𝑂𝑊𝑊𝑂𝑂	ORG
cjfa-48749	152	1	ppe	ORG
cjfa-48749	152	2	docf	PERSON
cjfa-48749	153	1	docf	PERSON
cjfa-48749	155	1	frq	PERSON
cjfa-48749	156	1	second	ORDINAL
cjfa-48749	157	1	frq	PERSON
cjfa-48749	157	2	jones	PERSON
cjfa-48749	157	3	sloan & sweeney	ORG
cjfa-48749	157	4	1995	DATE
cjfa-48749	158	1	5	CARDINAL
cjfa-48749	158	2	𝑀𝑀	ORG
cjfa-48749	159	1	2	CARDINAL
cjfa-48749	159	2	daily	DATE
cjfa-48749	159	3	fourth	ORDINAL
cjfa-48749	160	1	, 2001	DATE
cjfa-48749	160	2	mva	ORG
cjfa-48749	161	1	3	CARDINAL
cjfa-48749	161	2	daily	DATE
cjfa-48749	161	3	two	CARDINAL
cjfa-48749	162	1	first	ORDINAL
cjfa-48749	162	2	al.	GPE
cjfa-48749	162	3	2015	DATE
cjfa-48749	162	4	𝑂𝑂𝑊𝑊𝑂𝑂	ORG
cjfa-48749	162	5	𝑂𝑂𝑊𝑊𝑂𝑂	ORG
cjfa-48749	162	6	𝑂𝑂𝑊𝑊𝑂𝑂	ORG
cjfa-48749	162	7	𝑂𝑂𝑊𝑊𝑂𝑂	ORG
cjfa-48749	163	1	ppe	ORG
cjfa-48749	163	2	docf	PERSON
cjfa-48749	164	1	docf	PERSON
cjfa-48749	166	1	frq	PERSON
cjfa-48749	167	1	second	ORDINAL
cjfa-48749	168	1	frq	PERSON
cjfa-48749	168	2	jones	PERSON
cjfa-48749	168	3	sloan & sweeney	ORG
cjfa-48749	168	4	1995	DATE
cjfa-48749	168	5	4	CARDINAL
cjfa-48749	169	1	ppe	ORG
cjfa-48749	169	2	docf	PERSON
cjfa-48749	170	1	docf	PERSON
cjfa-48749	172	1	frq	PERSON
cjfa-48749	173	1	second	ORDINAL
cjfa-48749	174	1	frq	PERSON
cjfa-48749	174	2	jones	PERSON
cjfa-48749	174	3	sloan & sweeney	ORG
cjfa-48749	174	4	1995	DATE
cjfa-48749	175	1	𝑀𝑀	ORG
cjfa-48749	176	1	2	CARDINAL
cjfa-48749	176	2	daily	DATE
cjfa-48749	176	3	fourth	ORDINAL
cjfa-48749	177	1	, 2001	DATE
cjfa-48749	177	2	mva	ORG
cjfa-48749	178	1	3	CARDINAL
cjfa-48749	178	2	daily	DATE
cjfa-48749	178	3	two	CARDINAL
cjfa-48749	179	1	first	ORDINAL
cjfa-48749	179	2	al.	GPE
cjfa-48749	179	3	2015	DATE
cjfa-48749	179	4	𝑂𝑂𝑊𝑊𝑂𝑂	ORG
cjfa-48749	179	5	𝑂𝑂𝑊𝑊𝑂𝑂	ORG
cjfa-48749	179	6	𝑂𝑂𝑊𝑊𝑂𝑂	ORG
cjfa-48749	179	7	𝑂𝑂𝑊𝑊𝑂𝑂	ORG
cjfa-48749	180	1	ppe	ORG
cjfa-48749	180	2	docf	PERSON
cjfa-48749	181	1	docf	PERSON
cjfa-48749	183	1	frq	PERSON
cjfa-48749	184	1	second	ORDINAL
cjfa-48749	185	1	frq	PERSON
cjfa-48749	185	2	jones	PERSON
cjfa-48749	185	3	sloan & sweeney	ORG
cjfa-48749	185	4	1995	DATE
cjfa-48749	185	5	5	CARDINAL
cjfa-48749	186	1	year	DATE
cjfa-48749	186	2	year	DATE
cjfa-48749	186	3	year	DATE
cjfa-48749	186	4	t-1 ndait	ORG
cjfa-48749	186	5	karina harjanto3434	PERSON
cjfa-48749	186	6	three	CARDINAL
cjfa-48749	188	1	dait	PERSON
cjfa-48749	188	2	year	DATE
cjfa-48749	188	3	year	DATE
cjfa-48749	188	4	year	DATE
cjfa-48749	188	5	t-1 ndait	ORG
cjfa-48749	188	6	year	DATE
cjfa-48749	188	7	three	CARDINAL
cjfa-48749	190	1	roa der e 6	PERSON
cjfa-48749	190	2	roa der e 9	PERSON
cjfa-48749	190	3	secondary	ORDINAL
cjfa-48749	190	4	indonesia stock exchange	ORG
cjfa-48749	190	5	the years 2018	DATE
cjfa-48749	190	6	2021	DATE
cjfa-48749	191	1	1	CARDINAL
cjfa-48749	191	2	6	CARDINAL
cjfa-48749	191	3	year	DATE
cjfa-48749	191	4	year	DATE
cjfa-48749	191	5	year	DATE
cjfa-48749	191	6	t-1 ndait	ORG
cjfa-48749	191	7	year	DATE
cjfa-48749	191	8	three	CARDINAL
cjfa-48749	193	1	roa der e 6	PERSON
cjfa-48749	193	2	roa der e 9	PERSON
cjfa-48749	193	3	secondary	ORDINAL
cjfa-48749	193	4	indonesia stock exchange	ORG
cjfa-48749	193	5	the years 2018	DATE
cjfa-48749	193	6	2021	DATE
cjfa-48749	194	1	1	CARDINAL
cjfa-48749	194	2	7	CARDINAL
cjfa-48749	194	3	year	DATE
cjfa-48749	194	4	year	DATE
cjfa-48749	194	5	year	DATE
cjfa-48749	194	6	t-1 ndait	ORG
cjfa-48749	194	7	year	DATE
cjfa-48749	194	8	three	CARDINAL
cjfa-48749	196	1	roa der e 6	PERSON
cjfa-48749	196	2	roa der e 9	PERSON
cjfa-48749	196	3	secondary	ORDINAL
cjfa-48749	196	4	indonesia stock exchange	ORG
cjfa-48749	196	5	the years 2018	DATE
cjfa-48749	196	6	2021	DATE
cjfa-48749	197	1	1	CARDINAL
cjfa-48749	197	2	8)	CARDINAL
cjfa-48749	197	3	year	DATE
cjfa-48749	197	4	year	DATE
cjfa-48749	197	5	year	DATE
cjfa-48749	197	6	t-1 ndait	ORG
cjfa-48749	197	7	year	DATE
cjfa-48749	197	8	three	CARDINAL
cjfa-48749	199	1	roa der e 6	PERSON
cjfa-48749	199	2	roa der e 9	PERSON
cjfa-48749	199	3	secondary	ORDINAL
cjfa-48749	199	4	indonesia stock exchange	ORG
cjfa-48749	199	5	the years 2018	DATE
cjfa-48749	199	6	2021	DATE
cjfa-48749	200	1	1	CARDINAL
cjfa-48749	200	2	9	CARDINAL
cjfa-48749	200	3	secondary	ORDINAL
cjfa-48749	200	4	indonesia stock exchange	ORG
cjfa-48749	200	5	the years 2018	DATE
cjfa-48749	200	6	2021	DATE
cjfa-48749	201	1	3535	CARDINAL
cjfa-48749	201	2	1	CARDINAL
cjfa-48749	201	3	2018-2021 153	DATE
cjfa-48749	201	4	the end of the year	DATE
cjfa-48749	201	5	2018	DATE
cjfa-48749	201	6	december 31	DATE
cjfa-48749	201	7	2021 34	DATE
cjfa-48749	201	8	2018	DATE
cjfa-48749	201	9	december 31	DATE
cjfa-48749	201	10	2021 12	QUANTITY
cjfa-48749	201	11	the period january 1, 2018 to december 31	DATE
cjfa-48749	201	12	2021 14	DATE
cjfa-48749	201	13	2018	DATE
cjfa-48749	201	14	december 31	DATE
cjfa-48749	201	15	2021	CARDINAL
cjfa-48749	201	16	38	CARDINAL
cjfa-48749	201	17	55	CARDINAL
cjfa-48749	202	1	220	CARDINAL
cjfa-48749	204	1	1.99	CARDINAL
cjfa-48749	204	2	1.99	CARDINAL
cjfa-48749	205	1	1.56	CARDINAL
cjfa-48749	205	2	mva	ORG
cjfa-48749	206	1	mva	ORG
cjfa-48749	207	1	0.29	CARDINAL
cjfa-48749	208	1	0.04	CARDINAL
cjfa-48749	210	1	0.71	CARDINAL
cjfa-48749	211	1	28.91	CARDINAL
cjfa-48749	212	1	8.44%	PERCENT
cjfa-48749	212	2	8.44%	PERCENT
cjfa-48749	214	1	karina harjanto3636	PERSON
cjfa-48749	214	2	2	CARDINAL
cjfa-48749	218	1	1 0.715	CARDINAL
cjfa-48749	218	2	0.42937 40.695	MONEY
cjfa-48749	218	3	0.35329	ORG
cjfa-48749	218	4	o	DATE
cjfa-48749	219	1	2012	DATE
cjfa-48749	220	1	2	CARDINAL
cjfa-48749	220	2	4	CARDINAL
cjfa-48749	220	3	74.5%	PERCENT
cjfa-48749	220	4	74.5%	PERCENT
cjfa-48749	220	5	mva	ORG
cjfa-48749	221	1	4	CARDINAL
cjfa-48749	221	2	mva	ORG
cjfa-48749	222	1	0.0000	CARDINAL
cjfa-48749	222	2	less than 0.05	CARDINAL
cjfa-48749	222	3	mva	ORG
cjfa-48749	222	4	3	CARDINAL
cjfa-48749	222	5	1	CARDINAL
cjfa-48749	222	6	2	CARDINAL
cjfa-48749	222	7	3	CARDINAL
cjfa-48749	222	8	4	CARDINAL
cjfa-48749	222	9	mva	ORG
cjfa-48749	222	10	0.064	CARDINAL
cjfa-48749	222	11	0.025 0.021	CARDINAL
cjfa-48749	224	1	0.325	CARDINAL
cjfa-48749	224	2	0.338	CARDINAL
cjfa-48749	224	3	0.775	CARDINAL
cjfa-48749	224	4	0.246	CARDINAL
cjfa-48749	225	1	0.352	CARDINAL
cjfa-48749	225	2	0.372	CARDINAL
cjfa-48749	225	3	0.216	CARDINAL
cjfa-48749	225	4	1%	PERCENT
cjfa-48749	225	5	5%	PERCENT
cjfa-48749	225	6	o	DATE
cjfa-48749	226	1	3737	CARDINAL
cjfa-48749	226	2	mva	ORG
cjfa-48749	227	1	ha1	NORP
cjfa-48749	227	2	frq	PERSON
cjfa-48749	227	3	mva	ORG
cjfa-48749	228	1	220	CARDINAL
cjfa-48749	228	2	164	CARDINAL
cjfa-48749	228	3	frq	PERSON
cjfa-48749	229	1	164	CARDINAL
cjfa-48749	229	2	107	CARDINAL
cjfa-48749	229	3	3.86%	PERCENT
cjfa-48749	230	1	62	CARDINAL
cjfa-48749	230	2	107	CARDINAL
cjfa-48749	230	3	13%	PERCENT
cjfa-48749	230	4	8%	PERCENT
cjfa-48749	231	1	55	CARDINAL
cjfa-48749	231	2	107	CARDINAL
cjfa-48749	231	3	130%	PERCENT
cjfa-48749	232	1	frq	PERSON
cjfa-48749	234	1	4%	PERCENT
cjfa-48749	235	1	2.5%	PERCENT
cjfa-48749	235	2	only 1.11	CARDINAL
cjfa-48749	235	3	only 1.06	CARDINAL
cjfa-48749	236	1	fambudi & fitriani	ORG
cjfa-48749	236	2	2020	DATE
cjfa-48749	236	3	2017	DATE
cjfa-48749	236	4	pakistan	GPE
cjfa-48749	237	1	3	CARDINAL
cjfa-48749	238	1	2003	DATE
cjfa-48749	238	2	hong kong	GPE
cjfa-48749	238	3	malaysia	GPE
cjfa-48749	238	4	singapore	GPE
cjfa-48749	238	5	thailand	GPE
cjfa-48749	239	1	4	CARDINAL
cjfa-48749	239	2	tobin	ORG
cjfa-48749	239	3	frq	PERSON
cjfa-48749	239	4	frq	PERSON
cjfa-48749	240	1	leung	PERSON
cjfa-48749	240	2	2016	DATE
cjfa-48749	240	3	canadian	NORP
cjfa-48749	240	4	fernandes & ferreira,	ORG
cjfa-48749	240	5	2011	DATE
cjfa-48749	240	6	43	CARDINAL
cjfa-48749	243	1	karina harjanto3838	PERSON
cjfa-48749	243	2	3	CARDINAL
cjfa-48749	243	3	107	CARDINAL
cjfa-48749	243	4	130%	PERCENT
cjfa-48749	244	1	frq	PERSON
cjfa-48749	246	1	4%	PERCENT
cjfa-48749	247	1	2.5%	PERCENT
cjfa-48749	247	2	only 1.11	CARDINAL
cjfa-48749	247	3	only 1.06	CARDINAL
cjfa-48749	248	1	fambudi & fitriani	ORG
cjfa-48749	248	2	2020	DATE
cjfa-48749	248	3	2017	DATE
cjfa-48749	248	4	pakistan	GPE
cjfa-48749	249	1	3	CARDINAL
cjfa-48749	250	1	2003	DATE
cjfa-48749	250	2	hong kong	GPE
cjfa-48749	250	3	malaysia	GPE
cjfa-48749	250	4	singapore	GPE
cjfa-48749	250	5	thailand	GPE
cjfa-48749	251	1	4	CARDINAL
cjfa-48749	251	2	tobin	ORG
cjfa-48749	251	3	frq	PERSON
cjfa-48749	251	4	frq	PERSON
cjfa-48749	252	1	leung	PERSON
cjfa-48749	252	2	2016	DATE
cjfa-48749	252	3	canadian	NORP
cjfa-48749	252	4	fernandes & ferreira,	ORG
cjfa-48749	252	5	2011	DATE
cjfa-48749	252	6	43	CARDINAL
cjfa-48749	255	1	3	CARDINAL
cjfa-48749	255	2	0.064	CARDINAL
cjfa-48749	255	3	0.246	CARDINAL
cjfa-48749	255	4	10 0.028	CARDINAL
cjfa-48749	255	5	0.304	CARDINAL
cjfa-48749	255	6	0.261	CARDINAL
cjfa-48749	255	7	0.325	CARDINAL
cjfa-48749	255	8	0.352	CARDINAL
cjfa-48749	255	9	11	CARDINAL
cjfa-48749	255	10	0.025	CARDINAL
cjfa-48749	255	11	0.243	CARDINAL
cjfa-48749	255	12	0.139 der 0.338	MONEY
cjfa-48749	255	13	0.372	CARDINAL
cjfa-48749	255	14	12	CARDINAL
cjfa-48749	255	15	0.021	CARDINAL
cjfa-48749	255	16	0.118	CARDINAL
cjfa-48749	255	17	0.053	CARDINAL
cjfa-48749	255	18	0.775	CARDINAL
cjfa-48749	255	19	0.216	CARDINAL
cjfa-48749	255	20	13	CARDINAL
cjfa-48749	255	21	4	CARDINAL
cjfa-48749	256	1	10	CARDINAL
cjfa-48749	256	2	107	CARDINAL
cjfa-48749	256	3	130%	PERCENT
cjfa-48749	257	1	frq	PERSON
cjfa-48749	259	1	4%	PERCENT
cjfa-48749	260	1	2.5%	PERCENT
cjfa-48749	260	2	only 1.11	CARDINAL
cjfa-48749	260	3	only 1.06	CARDINAL
cjfa-48749	261	1	fambudi & fitriani	ORG
cjfa-48749	261	2	2020	DATE
cjfa-48749	261	3	2017	DATE
cjfa-48749	261	4	pakistan	GPE
cjfa-48749	262	1	3	CARDINAL
cjfa-48749	263	1	2003	DATE
cjfa-48749	263	2	hong kong	GPE
cjfa-48749	263	3	malaysia	GPE
cjfa-48749	263	4	singapore	GPE
cjfa-48749	263	5	thailand	GPE
cjfa-48749	264	1	4	CARDINAL
cjfa-48749	264	2	tobin	ORG
cjfa-48749	264	3	frq	PERSON
cjfa-48749	264	4	frq	PERSON
cjfa-48749	265	1	leung	PERSON
cjfa-48749	265	2	2016	DATE
cjfa-48749	265	3	canadian	NORP
cjfa-48749	265	4	fernandes & ferreira,	ORG
cjfa-48749	265	5	2011	DATE
cjfa-48749	265	6	43	CARDINAL
cjfa-48749	268	1	3	CARDINAL
cjfa-48749	268	2	0.064	CARDINAL
cjfa-48749	268	3	0.246	CARDINAL
cjfa-48749	268	4	10 0.028	CARDINAL
cjfa-48749	268	5	0.304	CARDINAL
cjfa-48749	268	6	0.261	CARDINAL
cjfa-48749	268	7	0.325	CARDINAL
cjfa-48749	268	8	0.352	CARDINAL
cjfa-48749	268	9	11	CARDINAL
cjfa-48749	268	10	0.025	CARDINAL
cjfa-48749	268	11	0.243	CARDINAL
cjfa-48749	268	12	0.139 der 0.338	MONEY
cjfa-48749	268	13	0.372	CARDINAL
cjfa-48749	268	14	12	CARDINAL
cjfa-48749	268	15	0.021	CARDINAL
cjfa-48749	268	16	0.118	CARDINAL
cjfa-48749	268	17	0.053	CARDINAL
cjfa-48749	268	18	0.775	CARDINAL
cjfa-48749	268	19	0.216	CARDINAL
cjfa-48749	268	20	13	CARDINAL
cjfa-48749	268	21	4	CARDINAL
cjfa-48749	268	22	11	CARDINAL
cjfa-48749	268	23	107	CARDINAL
cjfa-48749	268	24	130%	PERCENT
cjfa-48749	269	1	frq	PERSON
cjfa-48749	271	1	4%	PERCENT
cjfa-48749	272	1	2.5%	PERCENT
cjfa-48749	272	2	only 1.11	CARDINAL
cjfa-48749	272	3	only 1.06	CARDINAL
cjfa-48749	273	1	fambudi & fitriani	ORG
cjfa-48749	273	2	2020	DATE
cjfa-48749	273	3	2017	DATE
cjfa-48749	273	4	pakistan	GPE
cjfa-48749	274	1	3	CARDINAL
cjfa-48749	275	1	2003	DATE
cjfa-48749	275	2	hong kong	GPE
cjfa-48749	275	3	malaysia	GPE
cjfa-48749	275	4	singapore	GPE
cjfa-48749	275	5	thailand	GPE
cjfa-48749	276	1	4	CARDINAL
cjfa-48749	276	2	tobin	ORG
cjfa-48749	276	3	frq	PERSON
cjfa-48749	276	4	frq	PERSON
cjfa-48749	277	1	leung	PERSON
cjfa-48749	277	2	2016	DATE
cjfa-48749	277	3	canadian	NORP
cjfa-48749	277	4	fernandes & ferreira,	ORG
cjfa-48749	277	5	2011	DATE
cjfa-48749	277	6	43	CARDINAL
cjfa-48749	280	1	3	CARDINAL
cjfa-48749	280	2	0.064	CARDINAL
cjfa-48749	280	3	0.246	CARDINAL
cjfa-48749	280	4	10 0.028	CARDINAL
cjfa-48749	280	5	0.304	CARDINAL
cjfa-48749	280	6	0.261	CARDINAL
cjfa-48749	280	7	0.325	CARDINAL
cjfa-48749	280	8	0.352	CARDINAL
cjfa-48749	280	9	11	CARDINAL
cjfa-48749	280	10	0.025	CARDINAL
cjfa-48749	280	11	0.243	CARDINAL
cjfa-48749	280	12	0.139 der 0.338	MONEY
cjfa-48749	280	13	0.372	CARDINAL
cjfa-48749	280	14	12	CARDINAL
cjfa-48749	280	15	0.021	CARDINAL
cjfa-48749	280	16	0.118	CARDINAL
cjfa-48749	280	17	0.053	CARDINAL
cjfa-48749	280	18	0.775	CARDINAL
cjfa-48749	280	19	0.216	CARDINAL
cjfa-48749	280	20	13	CARDINAL
cjfa-48749	280	21	4	CARDINAL
cjfa-48749	281	1	12	CARDINAL
cjfa-48749	281	2	107	CARDINAL
cjfa-48749	281	3	130%	PERCENT
cjfa-48749	282	1	frq	PERSON
cjfa-48749	284	1	4%	PERCENT
cjfa-48749	285	1	2.5%	PERCENT
cjfa-48749	285	2	only 1.11	CARDINAL
cjfa-48749	285	3	only 1.06	CARDINAL
cjfa-48749	286	1	fambudi & fitriani	ORG
cjfa-48749	286	2	2020	DATE
cjfa-48749	286	3	2017	DATE
cjfa-48749	286	4	pakistan	GPE
cjfa-48749	287	1	3	CARDINAL
cjfa-48749	288	1	2003	DATE
cjfa-48749	288	2	hong kong	GPE
cjfa-48749	288	3	malaysia	GPE
cjfa-48749	288	4	singapore	GPE
cjfa-48749	288	5	thailand	GPE
cjfa-48749	289	1	4	CARDINAL
cjfa-48749	289	2	tobin	ORG
cjfa-48749	289	3	frq	PERSON
cjfa-48749	289	4	frq	PERSON
cjfa-48749	290	1	leung	PERSON
cjfa-48749	290	2	2016	DATE
cjfa-48749	290	3	canadian	NORP
cjfa-48749	290	4	fernandes & ferreira,	ORG
cjfa-48749	290	5	2011	DATE
cjfa-48749	290	6	43	CARDINAL
cjfa-48749	293	1	3	CARDINAL
cjfa-48749	293	2	0.064	CARDINAL
cjfa-48749	293	3	0.246	CARDINAL
cjfa-48749	293	4	10 0.028	CARDINAL
cjfa-48749	293	5	0.304	CARDINAL
cjfa-48749	293	6	0.261	CARDINAL
cjfa-48749	293	7	0.325	CARDINAL
cjfa-48749	293	8	0.352	CARDINAL
cjfa-48749	293	9	11	CARDINAL
cjfa-48749	293	10	0.025	CARDINAL
cjfa-48749	293	11	0.243	CARDINAL
cjfa-48749	293	12	0.139 der 0.338	MONEY
cjfa-48749	293	13	0.372	CARDINAL
cjfa-48749	293	14	12	CARDINAL
cjfa-48749	293	15	0.021	CARDINAL
cjfa-48749	293	16	0.118	CARDINAL
cjfa-48749	293	17	0.053	CARDINAL
cjfa-48749	293	18	0.775	CARDINAL
cjfa-48749	293	19	0.216	CARDINAL
cjfa-48749	293	20	13	CARDINAL
cjfa-48749	293	21	4	CARDINAL
cjfa-48749	293	22	13	CARDINAL
cjfa-48749	293	23	4	CARDINAL
cjfa-48749	294	1	mva	ORG
cjfa-48749	294	2	1	CARDINAL
cjfa-48749	294	3	1	CARDINAL
cjfa-48749	294	4	0.224	CARDINAL
cjfa-48749	294	5	0.962	CARDINAL
cjfa-48749	294	6	1	CARDINAL
cjfa-48749	294	7	0.536	CARDINAL
cjfa-48749	294	8	0.178	CARDINAL
cjfa-48749	294	9	0.167	CARDINAL
cjfa-48749	294	10	0.069 1	CARDINAL
cjfa-48749	294	11	0.617	CARDINAL
cjfa-48749	295	1	0.132	CARDINAL
cjfa-48749	295	2	1	CARDINAL
cjfa-48749	295	3	0.457	CARDINAL
cjfa-48749	295	4	0.165	CARDINAL
cjfa-48749	295	5	0.243	CARDINAL
cjfa-48749	295	6	1	CARDINAL
cjfa-48749	295	7	0.097 0.032	CARDINAL
cjfa-48749	295	8	0.324	CARDINAL
cjfa-48749	295	9	0.035 1	CARDINAL
cjfa-48749	295	10	0.141	CARDINAL
cjfa-48749	295	11	0.473	CARDINAL
cjfa-48749	295	12	0.489	CARDINAL
cjfa-48749	295	13	0.278	CARDINAL
cjfa-48749	295	14	0.324	CARDINAL
cjfa-48749	295	15	0.031 0.075	CARDINAL
cjfa-48749	295	16	1	CARDINAL
cjfa-48749	295	17	1%	PERCENT
cjfa-48749	295	18	2	CARDINAL
cjfa-48749	296	1	5%	PERCENT
cjfa-48749	296	2	2	CARDINAL
cjfa-48749	298	1	4	CARDINAL
cjfa-48749	298	2	four	CARDINAL
cjfa-48749	299	1	four	CARDINAL
cjfa-48749	300	1	mva	ORG
cjfa-48749	301	1	3939	CARDINAL
cjfa-48749	301	2	mva	ORG
cjfa-48749	302	1	frq	PERSON
cjfa-48749	302	2	two	CARDINAL
cjfa-48749	303	1	frq	PERSON
cjfa-48749	304	1	frq	PERSON
cjfa-48749	309	1	frq	PERSON
cjfa-48749	310	1	2018-2021	DATE
cjfa-48749	310	2	2018-2021	DATE
cjfa-48749	310	3	frq	PERSON
cjfa-48749	312	1	2018	DATE
cjfa-48749	312	2	2021	CARDINAL
cjfa-48749	312	3	2020	DATE
cjfa-48749	312	4	covid-19	DATE
cjfa-48749	313	1	2022	CARDINAL
cjfa-48749	313	2	indian	NORP
cjfa-48749	313	3	covid-19	PERSON
cjfa-48749	314	1	10.46%	PERCENT
cjfa-48749	314	2	2018	DATE
cjfa-48749	314	3	8.08%	PERCENT
cjfa-48749	314	4	2020	DATE
cjfa-48749	316	1	two	CARDINAL
cjfa-48749	316	2	frq	PERSON
cjfa-48749	316	3	frq	PERSON
cjfa-48749	317	1	4	CARDINAL
cjfa-48749	317	2	74.5%	PERCENT
cjfa-48749	317	3	3	CARDINAL
cjfa-48749	317	4	38.1%	PERCENT
cjfa-48749	318	1	at least 25.5%	PERCENT
cjfa-48749	318	2	karina harjanto4040	PERSON
cjfa-48749	319	1	frq	PERSON
cjfa-48749	319	2	universitas multimedia	ORG
cjfa-48749	319	3	nusantara	GPE
cjfa-48749	320	1	a., & harjanto	ORG
cjfa-48749	320	2	k.	PERSON
cjfa-48749	320	3	2022	CARDINAL
cjfa-48749	322	1	ball	PERSON
cjfa-48749	322	2	r.	NORP
cjfa-48749	322	3	robin, a., & wu	PERSON
cjfa-48749	322	4	j.s.	PERSON
cjfa-48749	322	5	2003	DATE
cjfa-48749	323	1	four	CARDINAL
cjfa-48749	323	2	east asian	NORP
cjfa-48749	324	1	36(1-3	CARDINAL
cjfa-48749	325	1	iss	PERSON
cjfa-48749	326	1	235–270	DATE
cjfa-48749	327	1	ball	PERSON
cjfa-48749	327	2	r., & shivakumar	ORG
cjfa-48749	327	3	l. (	GPE
cjfa-48749	327	4	2005	DATE
cjfa-48749	329	1	39(1	CARDINAL
cjfa-48749	329	2	83–128	DATE
cjfa-48749	330	1	cahan	PERSON
cjfa-48749	330	2	s.f.	GPE
cjfa-48749	330	3	de villiers	PERSON
cjfa-48749	330	4	c.	PERSON
cjfa-48749	330	5	jeter	GPE
cjfa-48749	330	6	d.c.	GPE
cjfa-48749	330	7	& van staden	ORG
cjfa-48749	330	8	c.j.	GPE
cjfa-48749	330	9	2016	CARDINAL
cjfa-48749	330	10	csr	ORG
cjfa-48749	332	1	european	NORP
cjfa-48749	332	2	25(3	CARDINAL
cjfa-48749	332	3	579–611	CARDINAL
cjfa-48749	334	1	dechow, p.m.	TIME
cjfa-48749	334	2	sloan	PERSON
cjfa-48749	334	3	r.g.	GPE
cjfa-48749	334	4	a.p.	GPE
cjfa-48749	334	5	1995	DATE
cjfa-48749	336	1	193–225	CARDINAL
cjfa-48749	339	1	fambudi	GPE
cjfa-48749	339	2	i.n.	GPE
cjfa-48749	339	3	2020	DATE
cjfa-48749	340	1	indonesia stock exchange	ORG
cjfa-48749	341	1	contemporary accounting	ORG
cjfa-48749	341	2	1(2	CARDINAL
cjfa-48749	341	3	119–132	CARDINAL
cjfa-48749	342	1	fernandes	PERSON
cjfa-48749	342	2	n.g.	ORG
cjfa-48749	342	3	m.a.	PERSON
cjfa-48749	342	4	2011	DATE
cjfa-48749	344	1	ssrn electronic journal.	ORG
cjfa-48749	345	1	i.	PERSON
cjfa-48749	345	2	2012	DATE
cjfa-48749	346	1	aplikasi analisis multivariate dengan program	ORG
cjfa-48749	346	2	imb spss	ORG
cjfa-48749	346	3	6th	ORDINAL
cjfa-48749	347	1	badan penerbit universitas	ORG
cjfa-48749	348	1	herath	PERSON
cjfa-48749	348	2	s.k.	GPE
cjfa-48749	348	3	2017	CARDINAL
cjfa-48749	350	1	international journal of business management	ORG
cjfa-48749	350	2	2(2	CARDINAL
cjfa-48749	350	3	1–14	CARDINAL
cjfa-48749	350	4	hery	PERSON
cjfa-48749	350	5	2016	CARDINAL
cjfa-48749	351	1	dan memahami	PERSON
cjfa-48749	351	2	laporan keuangan	PERSON
cjfa-48749	352	1	grasindo	PERSON
cjfa-48749	353	1	4141	CARDINAL
cjfa-48749	353	2	a., & satria	ORG
cjfa-48749	353	3	i.	PERSON
cjfa-48749	353	4	2019	DATE
cjfa-48749	355	1	international journal of economics	ORG
cjfa-48749	355	2	9(5	CARDINAL
cjfa-48749	355	3	50–54	CARDINAL
cjfa-48749	357	1	isidro	ORG
cjfa-48749	357	2	h.	PERSON
cjfa-48749	357	3	nanda	ORG
cjfa-48749	357	4	d., & wysocki	ORG
cjfa-48749	357	5	p.d.	PERSON
cjfa-48749	357	6	2020	DATE
cjfa-48749	359	1	95(3	CARDINAL
cjfa-48749	359	2	279–314	CARDINAL
cjfa-48749	361	1	islam	ORG
cjfa-48749	361	2	m.a.	GPE
cjfa-48749	361	3	ali	PERSON
cjfa-48749	361	4	z.	PERSON
cjfa-48749	361	5	2011	DATE
cjfa-48749	364	1	international journal of economics	ORG
cjfa-48749	364	2	3(2	CARDINAL
cjfa-48749	364	3	116–125	CARDINAL
cjfa-48749	366	1	joshi, n.	PERSON
cjfa-48749	366	2	2022	CARDINAL
cjfa-48749	367	1	covid-19	ORG
cjfa-48749	367	2	indian	NORP
cjfa-48749	368	1	copernican journal of finance & accounting	ORG
cjfa-48749	368	2	11(4	DATE
cjfa-48749	368	3	125–145	CARDINAL
cjfa-48749	369	1	latif	PERSON
cjfa-48749	369	2	bhatti	GPE
cjfa-48749	369	3	a.a.	GPE
cjfa-48749	369	4	a.	PERSON
cjfa-48749	369	5	2017	CARDINAL
cjfa-48749	371	1	business & economic review	ORG
cjfa-48749	371	2	9(2	CARDINAL
cjfa-48749	371	3	255–279	CARDINAL
cjfa-48749	373	1	leung	PERSON
cjfa-48749	373	2	2016	DATE
cjfa-48749	374	1	canadian	NORP
cjfa-48749	375	1	280–295	CARDINAL
cjfa-48749	376	1	lin	PERSON
cjfa-48749	376	2	z.	PERSON
cjfa-48749	376	3	jiang	PERSON
cjfa-48749	376	4	q., & he	ORG
cjfa-48749	376	5	x.	GPE
cjfa-48749	376	6	2014	DATE
cjfa-48749	378	1	the united kingdom	GPE
cjfa-48749	379	1	19–46	CARDINAL
cjfa-48749	381	1	j., garcia-sanchez	ORG
cjfa-48749	381	2	i.m.	GPE
cjfa-48749	381	3	2015	DATE
cjfa-48749	383	1	22(1	TIME
cjfa-48749	383	2	45–64	CARDINAL
cjfa-48749	384	1	org/10.1002	PERSON
cjfa-48749	384	2	csr.1330	GPE
cjfa-48749	385	1	radja	PERSON
cjfa-48749	385	2	f l., & artini	ORG
cjfa-48749	385	3	2020	DATE
cjfa-48749	386	1	indonesian	NORP
cjfa-48749	386	2	2017-2019	CARDINAL
cjfa-48749	387	1	international journal of economics	ORG
cjfa-48749	387	2	7(11	CARDINAL
cjfa-48749	387	3	18–24	DATE
cjfa-48749	389	1	a., & harjanto	ORG
cjfa-48749	389	2	k.	PERSON
cjfa-48749	389	3	2022	CARDINAL
cjfa-48749	390	1	indonesia	GPE
cjfa-48749	391	1	4(5	DATE
cjfa-48749	391	2	153–159	CARDINAL
cjfa-48749	393	1	roychowdhury	PERSON
cjfa-48749	393	2	s.	GPE
cjfa-48749	393	3	n., & verdi	ORG
cjfa-48749	393	4	r.s.	PERSON
cjfa-48749	393	5	2019	DATE
cjfa-48749	395	1	journal of accounting and economics	ORG
cjfa-48749	395	2	68(2–3	DATE
cjfa-48749	395	3	101246	DATE
cjfa-48749	397	1	uzma	GPE
cjfa-48749	397	2	s.h.	PERSON
cjfa-48749	397	3	2016	CARDINAL
cjfa-48749	400	1	e.t.	PERSON
cjfa-48749	400	2	puspitasari	NORP
cjfa-48749	400	3	2020	DATE
cjfa-48749	401	1	indonesia	GPE
cjfa-48749	402	1	2010-2016	DATE
cjfa-48749	403	1	journal of accounting	ORG
cjfa-48749	403	2	21(1	CARDINAL
cjfa-48749	405	1	s.d.	GPE
cjfa-48749	405	2	s.f.	PERSON
cjfa-48749	405	3	2001	DATE
cjfa-48749	407	1	mcgraw-hill	ORG