id	sid	eid	entity	type
cjfa-49836	1	1	october 5	DATE
cjfa-49836	1	2	2023	CARDINAL
cjfa-49836	1	3	january 3, 2024	DATE
cjfa-49836	2	1	polytechnic ayede	GPE
cjfa-49836	2	2	nigeria	GPE
cjfa-49836	2	3	48 034 309 458	QUANTITY
cjfa-49836	5	1	eaalagbe@lautech.edu.ng	GPE
cjfa-49836	5	2	lautech	GPE
cjfa-49836	5	3	nigeria	GPE
cjfa-49836	5	4	48 033 775 012	QUANTITY
cjfa-49836	7	1	ibadan	GPE
cjfa-49836	7	2	oyo state	GPE
cjfa-49836	7	3	nigeria	GPE
cjfa-49836	7	4	48 033 946 096	QUANTITY
cjfa-49836	9	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-49836	9	2	2300-12402023	CARDINAL
cjfa-49836	9	3	12	CARDINAL
cjfa-49836	9	4	4	CARDINAL
cjfa-49836	9	5	s.a.	GPE
cjfa-49836	9	6	alagbe e.a.	PERSON
cjfa-49836	9	7	o.r.	GPE
cjfa-49836	9	8	2023	CARDINAL
cjfa-49836	10	1	gmm	ORG
cjfa-49836	10	2	nigeria	GPE
cjfa-49836	11	1	copernican journal of finance & accounting	ORG
cjfa-49836	11	2	12(4	CARDINAL
cjfa-49836	11	3	89–107	ORG
cjfa-49836	12	1	http://dx.doi.org/10.12775/cjfa.2023.022	ORG
cjfa-49836	12	2	emmanuel abiodun alagbe** lautech	PERSON
cjfa-49836	12	3	rasheed jimoh***	PERSON
cjfa-49836	12	4	the polytechnic ibadan tax planning	ORG
cjfa-49836	12	5	gmm	ORG
cjfa-49836	12	6	nigeria	NORP
cjfa-49836	12	7	nigeria	GPE
cjfa-49836	12	8	gmm	ORG
cjfa-49836	13	1	j e l	PERSON
cjfa-49836	14	1	rem	ORG
cjfa-49836	14	2	nigeria	GPE
cjfa-49836	15	1	58	CARDINAL
cjfa-49836	15	2	twelve years	DATE
cjfa-49836	15	3	2010	DATE
cjfa-49836	15	4	2021	CARDINAL
cjfa-49836	16	1	s. a. shittu	PERSON
cjfa-49836	16	2	e. a. alagbe	PERSON
cjfa-49836	16	3	o. r. jimoh9090	PERSON
cjfa-49836	17	1	gmm	ORG
cjfa-49836	17	2	rem	ORG
cjfa-49836	18	1	rem	ORG
cjfa-49836	18	2	rem	ORG
cjfa-49836	18	3	rem	ORG
cjfa-49836	18	4	rem	PERSON
cjfa-49836	18	5	rem	ORG
cjfa-49836	19	1	rem	ORG
cjfa-49836	19	2	first	ORDINAL
cjfa-49836	19	3	first	ORDINAL
cjfa-49836	22	1	one	CARDINAL
cjfa-49836	27	1	2019	DATE
cjfa-49836	27	2	adegbite, bojuwon & adegbite	ORG
cjfa-49836	27	3	2019	DATE
cjfa-49836	27	4	yue	GPE
cjfa-49836	27	5	hoang & ntim	ORG
cjfa-49836	27	6	2021	CARDINAL
cjfa-49836	27	7	wibowo	ORG
cjfa-49836	27	8	murtanto & faisal	ORG
cjfa-49836	27	9	2022	CARDINAL
cjfa-49836	27	10	ahmed, shah, ijaz & ghouri	ORG
cjfa-49836	27	11	2023	CARDINAL
cjfa-49836	31	1	cta	ORG
cjfa-49836	31	2	karmańska	NORP
cjfa-49836	31	3	2014	DATE
cjfa-49836	31	4	adegbite & shittu	ORG
cjfa-49836	31	5	2017	CARDINAL
cjfa-49836	31	6	dyreng, hanlon & maydew	ORG
cjfa-49836	31	7	2010	DATE
cjfa-49836	31	8	nugroho, qomariyah & prasetyo	ORG
cjfa-49836	31	9	2023	CARDINAL
cjfa-49836	31	10	ningsih	GPE
cjfa-49836	31	11	kamarudin &	ORG
cjfa-49836	31	12	2023	CARDINAL
cjfa-49836	32	1	obasi & nwoye	ORG
cjfa-49836	32	2	2019	DATE
cjfa-49836	32	3	maccarthy	PERSON
cjfa-49836	32	4	2021	DATE
cjfa-49836	32	5	ojo & shittu	ORG
cjfa-49836	32	6	2023	CARDINAL
cjfa-49836	34	1	mkhize & maama	ORG
cjfa-49836	34	2	2023	CARDINAL
cjfa-49836	41	1	2021	CARDINAL
cjfa-49836	41	2	oke & fadipe	ORG
cjfa-49836	41	3	2023	CARDINAL
cjfa-49836	43	1	oskouei & sureshjani	ORG
cjfa-49836	43	2	2021	CARDINAL
cjfa-49836	43	3	abubakar	ORG
cjfa-49836	43	4	mansor & wan-mohamad	ORG
cjfa-49836	43	5	2021	DATE
cjfa-49836	43	6	aminu & ajibola	ORG
cjfa-49836	43	7	2023	CARDINAL
cjfa-49836	44	1	nguyen	PERSON
cjfa-49836	44	2	2023	CARDINAL
cjfa-49836	45	1	three	CARDINAL
cjfa-49836	46	1	first	ORDINAL
cjfa-49836	48	1	rem	ORG
cjfa-49836	48	2	second	ORDINAL
cjfa-49836	49	1	third	ORDINAL
cjfa-49836	49	2	2022	CARDINAL
cjfa-49836	49	3	ajibola & aminu	ORG
cjfa-49836	49	4	2023	CARDINAL
cjfa-49836	50	1	rem	ORG
cjfa-49836	51	1	s. a. shittu	PERSON
cjfa-49836	51	2	e. a. alagbe	PERSON
cjfa-49836	51	3	o. r. jimoh9292	PERSON
cjfa-49836	52	1	cta	ORG
cjfa-49836	52	2	rem	PERSON
cjfa-49836	53	1	cta	ORG
cjfa-49836	53	2	rem	PERSON
cjfa-49836	54	1	rem	ORG
cjfa-49836	55	1	firmansyah & febriyanto	ORG
cjfa-49836	55	2	2018	DATE
cjfa-49836	55	3	rani	PERSON
cjfa-49836	55	4	2018	DATE
cjfa-49836	55	5	2019	DATE
cjfa-49836	55	6	kałdoński & jewartowski	ORG
cjfa-49836	55	7	2020	DATE
cjfa-49836	56	1	rem	ORG
cjfa-49836	56	2	nigeria	GPE
cjfa-49836	57	1	tanko	PERSON
cjfa-49836	57	2	2023	CARDINAL
cjfa-49836	57	3	rem	PERSON
cjfa-49836	57	4	nigeria	GPE
cjfa-49836	58	1	cta	ORG
cjfa-49836	58	2	rem	ORG
cjfa-49836	58	3	nigeria	GPE
cjfa-49836	59	1	cta	ORG
cjfa-49836	59	2	rem	ORG
cjfa-49836	59	3	widiatmoko & mayangsari	ORG
cjfa-49836	59	4	2016	DATE
cjfa-49836	59	5	2017	CARDINAL
cjfa-49836	59	6	2023	CARDINAL
cjfa-49836	60	1	abdul-jabbar	PERSON
cjfa-49836	60	2	2018	DATE
cjfa-49836	60	3	cta	ORG
cjfa-49836	60	4	rem	ORG
cjfa-49836	60	5	nigeria	GPE
cjfa-49836	60	6	cta	ORG
cjfa-49836	60	7	rem	ORG
cjfa-49836	60	8	okoye & nwobu	ORG
cjfa-49836	60	9	2017	CARDINAL
cjfa-49836	60	10	obazee & adegbite	ORG
cjfa-49836	60	11	2018	DATE
cjfa-49836	60	12	okezie	ORG
cjfa-49836	60	13	ezeani & okoye	ORG
cjfa-49836	60	14	2019	DATE
cjfa-49836	60	15	abubakar et al.	PERSON
cjfa-49836	60	16	2021	CARDINAL
cjfa-49836	61	1	ten	CARDINAL
cjfa-49836	62	1	cta	ORG
cjfa-49836	62	2	rem	ORG
cjfa-49836	62	3	nigeria	GPE
cjfa-49836	62	4	twelve years	DATE
cjfa-49836	64	1	nigeria	GPE
cjfa-49836	64	2	rem	ORG
cjfa-49836	65	1	section 2	LAW
cjfa-49836	66	1	section 3	DATE
cjfa-49836	66	2	section 4	LAW
cjfa-49836	67	1	section 5	LAW
cjfa-49836	68	1	9393	DATE
cjfa-49836	68	2	one	CARDINAL
cjfa-49836	68	3	recent decades	DATE
cjfa-49836	70	1	watts	LOC
cjfa-49836	70	2	1986	DATE
cjfa-49836	73	1	khiari & lajmi	ORG
cjfa-49836	73	2	2020	DATE
cjfa-49836	74	1	year	DATE
cjfa-49836	74	2	the following year	DATE
cjfa-49836	74	3	next year	DATE
cjfa-49836	74	4	the current year	DATE
cjfa-49836	74	5	rahayu, azizah & handaya	ORG
cjfa-49836	74	6	2023	CARDINAL
cjfa-49836	77	1	rem	ORG
cjfa-49836	77	2	rem	ORG
cjfa-49836	77	3	rem	ORG
cjfa-49836	77	4	ginevicius	PERSON
cjfa-49836	77	5	urbanski	PERSON
cjfa-49836	77	6	podhorska & tumpach	ORG
cjfa-49836	77	7	2021	CARDINAL
cjfa-49836	78	1	e. a. alagbe	PERSON
cjfa-49836	78	2	o. r. jimoh9494	PERSON
cjfa-49836	78	3	healy & wahlen	ORG
cjfa-49836	78	4	1999	DATE
cjfa-49836	78	5	liu	PERSON
cjfa-49836	78	6	wang & wu	ORG
cjfa-49836	78	7	2021	DATE
cjfa-49836	79	1	rem	PERSON
cjfa-49836	79	2	kubick	GPE
cjfa-49836	79	3	lockhart, & robinson	ORG
cjfa-49836	79	4	2021	CARDINAL
cjfa-49836	82	1	2019	DATE
cjfa-49836	82	2	rem	ORG
cjfa-49836	82	3	nigerian	NORP
cjfa-49836	83	1	rem	ORG
cjfa-49836	83	2	nigeria	GPE
cjfa-49836	84	1	2018	DATE
cjfa-49836	85	1	rem	ORG
cjfa-49836	85	2	nigeria	GPE
cjfa-49836	87	1	franio	PERSON
cjfa-49836	87	2	2022	CARDINAL
cjfa-49836	87	3	indonesia	GPE
cjfa-49836	87	4	four years	DATE
cjfa-49836	87	5	2018	DATE
cjfa-49836	87	6	2021	CARDINAL
cjfa-49836	89	1	bangmek & waenkaeo	ORG
cjfa-49836	89	2	2021	CARDINAL
cjfa-49836	89	3	rem	ORG
cjfa-49836	89	4	thailand	GPE
cjfa-49836	90	1	ifada	GPE
cjfa-49836	90	2	2015	CARDINAL
cjfa-49836	90	3	207	CARDINAL
cjfa-49836	90	4	indonesia	GPE
cjfa-49836	91	1	hanlon	ORG
cjfa-49836	91	2	2010	DATE
cjfa-49836	91	3	the united states	GPE
cjfa-49836	92	1	ayers	ORG
cjfa-49836	92	2	john	PERSON
cjfa-49836	92	3	stacie	PERSON
cjfa-49836	92	4	2009	DATE
cjfa-49836	94	1	2012	DATE
cjfa-49836	95	1	rem	ORG
cjfa-49836	95	2	nigeria	GPE
cjfa-49836	95	3	rem	PERSON
cjfa-49836	95	4	ten	CARDINAL
cjfa-49836	96	1	rem	ORG
cjfa-49836	96	2	nigeria	GPE
cjfa-49836	97	1	9595	DATE
cjfa-49836	97	2	rem	ORG
cjfa-49836	97	3	rem	ORG
cjfa-49836	97	4	cta	ORG
cjfa-49836	97	5	rem	ORG
cjfa-49836	97	6	abubakar et al	PERSON
cjfa-49836	98	1	2021	CARDINAL
cjfa-49836	98	2	cta	ORG
cjfa-49836	98	3	rem	ORG
cjfa-49836	98	4	nigeria	GPE
cjfa-49836	99	1	cta	ORG
cjfa-49836	99	2	rem	ORG
cjfa-49836	101	1	2017	CARDINAL
cjfa-49836	101	2	cta	ORG
cjfa-49836	101	3	rem	ORG
cjfa-49836	101	4	nigerian	NORP
cjfa-49836	103	1	cta	ORG
cjfa-49836	103	2	rem	PERSON
cjfa-49836	103	3	amidu	PERSON
cjfa-49836	103	4	yorke (2017)	ORG
cjfa-49836	103	5	ghana	GPE
cjfa-49836	103	6	cta	ORG
cjfa-49836	103	7	cta	PRODUCT
cjfa-49836	104	1	williams	PERSON
cjfa-49836	104	2	2017	DATE
cjfa-49836	104	3	cta	ORG
cjfa-49836	105	1	fernández	PERSON
cjfa-49836	105	2	garcía	GPE
cjfa-49836	105	3	2023	CARDINAL
cjfa-49836	105	4	cta	ORG
cjfa-49836	105	5	five	CARDINAL
cjfa-49836	105	6	european union	ORG
cjfa-49836	106	1	mo	GPE
cjfa-49836	106	2	chan	ORG
cjfa-49836	106	3	2017	CARDINAL
cjfa-49836	106	4	china	GPE
cjfa-49836	106	5	5201	CARDINAL
cjfa-49836	106	6	firm-year	DATE
cjfa-49836	107	1	cta	ORG
cjfa-49836	107	2	rem	PERSON
cjfa-49836	107	3	nigeria	GPE
cjfa-49836	109	1	xie	GPE
cjfa-49836	109	2	chang	PERSON
cjfa-49836	109	3	2010	DATE
cjfa-49836	109	4	taiwan	GPE
cjfa-49836	109	5	cta	ORG
cjfa-49836	109	6	rem	PERSON
cjfa-49836	111	1	nigeria	GPE
cjfa-49836	112	1	cta	PERSON
cjfa-49836	112	2	rem	ORG
cjfa-49836	112	3	nigeria	GPE
cjfa-49836	112	4	nigeria	GPE
cjfa-49836	113	1	rem	ORG
cjfa-49836	113	2	nigeria	GPE
cjfa-49836	114	1	s. a. shittu	PERSON
cjfa-49836	114	2	e. a. alagbe	PERSON
cjfa-49836	114	3	r. jimoh9696	PERSON
cjfa-49836	116	1	twelve	CARDINAL
cjfa-49836	116	2	12) years	DATE
cjfa-49836	116	3	2010	DATE
cjfa-49836	116	4	2021	CARDINAL
cjfa-49836	116	5	nigerian	NORP
cjfa-49836	116	6	exchage	ORG
cjfa-49836	117	1	nxg	PERSON
cjfa-49836	117	2	december 2021	DATE
cjfa-49836	119	1	1	CARDINAL
cjfa-49836	119	2	2	CARDINAL
cjfa-49836	119	3	1	CARDINAL
cjfa-49836	119	4	nigeria	GPE
cjfa-49836	119	5	31st december	DATE
cjfa-49836	119	6	2021	CARDINAL
cjfa-49836	119	7	157	CARDINAL
cjfa-49836	119	8	44	DATE
cjfa-49836	119	9	113	CARDINAL
cjfa-49836	119	10	55	CARDINAL
cjfa-49836	119	11	58	CARDINAL
cjfa-49836	119	12	o	DATE
cjfa-49836	120	1	2	CARDINAL
cjfa-49836	121	1	4	CARDINAL
cjfa-49836	121	2	5	CARDINAL
cjfa-49836	121	3	10	CARDINAL
cjfa-49836	121	4	construction & real	ORG
cjfa-49836	121	5	2	CARDINAL
cjfa-49836	121	6	5	CARDINAL
cjfa-49836	121	7	4	CARDINAL
cjfa-49836	121	8	6	CARDINAL
cjfa-49836	121	9	4	CARDINAL
cjfa-49836	121	10	7	CARDINAL
cjfa-49836	121	11	11	CARDINAL
cjfa-49836	121	12	58	CARDINAL
cjfa-49836	122	1	annual	DATE
cjfa-49836	123	1	rem	ORG
cjfa-49836	123	2	3	CARDINAL
cjfa-49836	124	1	1	CARDINAL
cjfa-49836	124	2	rem	ORG
cjfa-49836	125	1	2006	DATE
cjfa-49836	126	1	2023	CARDINAL
cjfa-49836	126	2	2	CARDINAL
cjfa-49836	126	3	mahenthiran	PERSON
cjfa-49836	126	4	2013	DATE
cjfa-49836	126	5	2018	DATE
cjfa-49836	126	6	3	CARDINAL
cjfa-49836	126	7	cta	ORG
cjfa-49836	126	8	÷	CARDINAL
cjfa-49836	126	9	kurniasih	PERSON
cjfa-49836	126	10	sulardi	GPE
cjfa-49836	126	11	2017	CARDINAL
cjfa-49836	126	12	rahayu et al	PERSON
cjfa-49836	127	1	2023	CARDINAL
cjfa-49836	127	2	2	CARDINAL
cjfa-49836	127	3	s. a. shittu	PERSON
cjfa-49836	127	4	e. a. alagbe	PERSON
cjfa-49836	128	1	o. r. jimoh9898 s	PERSON
cjfa-49836	128	2	4	CARDINAL
cjfa-49836	128	3	÷	CARDINAL
cjfa-49836	128	4	chakraborty	ORG
cjfa-49836	128	5	2023	CARDINAL
cjfa-49836	128	6	chakraborty	ORG
cjfa-49836	128	7	md	GPE
cjfa-49836	129	1	2023	CARDINAL
cjfa-49836	129	2	5	CARDINAL
cjfa-49836	129	3	2022	CARDINAL
cjfa-49836	129	4	desai	PERSON
cjfa-49836	129	5	desai	PERSON
cjfa-49836	129	6	2019	DATE
cjfa-49836	130	1	6	CARDINAL
cjfa-49836	130	2	÷	CARDINAL
cjfa-49836	130	3	2022	CARDINAL
cjfa-49836	130	4	kurniasih	PERSON
cjfa-49836	130	5	kamarudin	PERSON
cjfa-49836	130	6	hassan	PERSON
cjfa-49836	130	7	2023	CARDINAL
cjfa-49836	131	1	maccarthy	PERSON
cjfa-49836	131	2	2021	DATE
cjfa-49836	131	3	tanko	ORG
cjfa-49836	131	4	2023	CARDINAL
cjfa-49836	135	1	rem	PERSON
cjfa-49836	136	1	cta	PERSON
cjfa-49836	137	1	1	CARDINAL
cjfa-49836	137	2	2	DATE
cjfa-49836	137	3	3	DATE
cjfa-49836	137	4	4	DATE
cjfa-49836	137	5	76	DATE
cjfa-49836	137	6	nigeria	GPE
cjfa-49836	137	7	ɛ	ORG
cjfa-49836	138	1	3	CARDINAL
cjfa-49836	138	2	9999	CARDINAL
cjfa-49836	138	3	4	CARDINAL
cjfa-49836	139	1	max	PERSON
cjfa-49836	140	1	0.2164	CARDINAL
cjfa-49836	140	2	3.1149	CARDINAL
cjfa-49836	140	3	696 tp	QUANTITY
cjfa-49836	140	4	14.7770	CARDINAL
cjfa-49836	140	5	0.3771 60.5480	MONEY
cjfa-49836	140	6	10.1473	CARDINAL
cjfa-49836	140	7	cta	ORG
cjfa-49836	140	8	0.3011	ORG
cjfa-49836	140	9	2.2471	MONEY
cjfa-49836	140	10	696	CARDINAL
cjfa-49836	140	11	20.0073	CARDINAL
cjfa-49836	140	12	2.7014	ORG
cjfa-49836	140	13	1.3518	MONEY
cjfa-49836	140	14	19.2213	CARDINAL
cjfa-49836	140	15	0.4071	ORG
cjfa-49836	140	16	4.7320	CARDINAL
cjfa-49836	140	17	6.6309	CARDINAL
cjfa-49836	141	1	3.1087 696	CARDINAL
cjfa-49836	141	2	2023	CARDINAL
cjfa-49836	141	3	14	CARDINAL
cjfa-49836	141	4	4	CARDINAL
cjfa-49836	141	5	696	CARDINAL
cjfa-49836	142	1	rem	ORG
cjfa-49836	142	2	0.22	CARDINAL
cjfa-49836	142	3	3.11	CARDINAL
cjfa-49836	143	1	0.50	CARDINAL
cjfa-49836	144	1	14.78	CARDINAL
cjfa-49836	144	2	0.38	CARDINAL
cjfa-49836	144	3	60.55	CARDINAL
cjfa-49836	145	1	10.15	CARDINAL
cjfa-49836	146	1	cta	ORG
cjfa-49836	146	2	0.30	CARDINAL
cjfa-49836	146	3	96.88	CARDINAL
cjfa-49836	147	1	10.00	CARDINAL
cjfa-49836	147	2	12.36	CARDINAL
cjfa-49836	148	1	20.01	CARDINAL
cjfa-49836	148	2	41.77	CARDINAL
cjfa-49836	148	3	4.73	CARDINAL
cjfa-49836	148	4	2.70	CARDINAL
cjfa-49836	148	5	19.22	CARDINAL
cjfa-49836	148	6	0.97	CARDINAL
cjfa-49836	150	1	rem	ORG
cjfa-49836	150	2	cta	PERSON
cjfa-49836	152	1	s. a. shittu	PERSON
cjfa-49836	152	2	e. a. alagbe	PERSON
cjfa-49836	153	1	o. r. jimoh100100	PERSON
cjfa-49836	153	2	5	CARDINAL
cjfa-49836	153	3	rem tp	PERSON
cjfa-49836	153	4	cta lev gt fs vif	PERSON
cjfa-49836	153	5	1.0000 1.48	QUANTITY
cjfa-49836	153	6	cta	ORG
cjfa-49836	153	7	lev -0.3113 0.0804	PERSON
cjfa-49836	153	8	0.8965 gt	MONEY
cjfa-49836	154	1	0.0496 -0.0478 -0.0775 -0.0782	MONEY
cjfa-49836	155	1	o	DATE
cjfa-49836	155	2	2023	CARDINAL
cjfa-49836	155	3	14	CARDINAL
cjfa-49836	156	1	5	CARDINAL
cjfa-49836	157	1	less than 0.8	CARDINAL
cjfa-49836	157	2	2019	DATE
cjfa-49836	158	1	between 5 and 10	CARDINAL
cjfa-49836	159	1	less than 5	CARDINAL
cjfa-49836	161	1	rem	ORG
cjfa-49836	161	2	6	CARDINAL
cjfa-49836	161	3	rem	ORG
cjfa-49836	161	4	28.70	CARDINAL
cjfa-49836	161	5	6.10	CARDINAL
cjfa-49836	161	6	cta -4.44**	PERSON
cjfa-49836	161	7	101101	DATE
cjfa-49836	161	8	0.479	CARDINAL
cjfa-49836	161	9	18.90	CARDINAL
cjfa-49836	161	10	wald chi2	ORG
cjfa-49836	161	11	2148.17	CARDINAL
cjfa-49836	161	12	45.47	CARDINAL
cjfa-49836	161	13	0.962	CARDINAL
cjfa-49836	162	1	second	ORDINAL
cjfa-49836	162	2	aut	ORG
cjfa-49836	162	3	1.43	CARDINAL
cjfa-49836	162	4	0.151	CARDINAL
cjfa-49836	163	1	5%	PERCENT
cjfa-49836	163	2	2023	CARDINAL
cjfa-49836	163	3	14	CARDINAL
cjfa-49836	163	4	6	CARDINAL
cjfa-49836	163	5	tp	PERSON
cjfa-49836	163	6	rem	PERSON
cjfa-49836	163	7	6.10	CARDINAL
cjfa-49836	163	8	cta	ORG
cjfa-49836	163	9	rem	PERSON
cjfa-49836	164	1	rem	PERSON
cjfa-49836	165	1	0.479 ˃ 	MONEY
cjfa-49836	166	1	rem	PERSON
cjfa-49836	166	2	18.90;p>|t|	CARDINAL
cjfa-49836	166	3	0.000˂0.05	DATE
cjfa-49836	167	1	wald chi2	ORG
cjfa-49836	167	2	2148.17	CARDINAL
cjfa-49836	167	3	45.47	CARDINAL
cjfa-49836	167	4	0.962	CARDINAL
cjfa-49836	168	1	arellano	PERSON
cjfa-49836	168	2	zero	CARDINAL
cjfa-49836	168	3	second	ORDINAL
cjfa-49836	168	4	2	CARDINAL
cjfa-49836	168	5	1.43	CARDINAL
cjfa-49836	168	6	0.91	CARDINAL
cjfa-49836	170	1	cta	ORG
cjfa-49836	170	2	rem	ORG
cjfa-49836	170	3	nigeria	GPE
cjfa-49836	171	1	rem	PERSON
cjfa-49836	172	1	okezie	NORP
cjfa-49836	172	2	ezeani & okoye	ORG
cjfa-49836	172	3	2019	DATE
cjfa-49836	172	4	2021	CARDINAL
cjfa-49836	173	1	6	CARDINAL
cjfa-49836	173	2	s. a. shittu	PERSON
cjfa-49836	173	3	e. a. alagbe	PERSON
cjfa-49836	173	4	o. r. jimoh102102	PERSON
cjfa-49836	173	5	2018	DATE
cjfa-49836	173	6	rem	ORG
cjfa-49836	173	7	cta	ORG
cjfa-49836	174	1	yang, lai & tan	ORG
cjfa-49836	174	2	2008	DATE
cjfa-49836	174	3	guenther et al.	PERSON
cjfa-49836	174	4	2017	DATE
cjfa-49836	175	1	okoye & nwobu	ORG
cjfa-49836	175	2	2017	CARDINAL
cjfa-49836	175	3	tang et al.	PERSON
cjfa-49836	175	4	2017	CARDINAL
cjfa-49836	175	5	coffie & acquah	ORG
cjfa-49836	175	6	2019	DATE
cjfa-49836	176	1	rem	PERSON
cjfa-49836	176	2	rem	PERSON
cjfa-49836	177	1	2020	DATE
cjfa-49836	177	2	owusu	GPE
cjfa-49836	177	3	zalata, omoteso & elamer	ORG
cjfa-49836	177	4	2020	DATE
cjfa-49836	177	5	rem	PERSON
cjfa-49836	177	6	iweias	PERSON
cjfa-49836	177	7	2020	DATE
cjfa-49836	178	1	rem	ORG
cjfa-49836	178	2	rem	PERSON
cjfa-49836	179	1	kim	PERSON
cjfa-49836	179	2	lee	PERSON
cjfa-49836	179	3	yoo	ORG
cjfa-49836	179	4	2020	DATE
cjfa-49836	179	5	hassan	PERSON
cjfa-49836	179	6	2020	DATE
cjfa-49836	179	7	nigeria	GPE
cjfa-49836	180	1	nigeria	GPE
cjfa-49836	180	2	ten years	DATE
cjfa-49836	181	1	rem	PERSON
cjfa-49836	181	2	ten	CARDINAL
cjfa-49836	181	3	twelve years	DATE
cjfa-49836	182	1	rem	PERSON
cjfa-49836	182	2	first	ORDINAL
cjfa-49836	182	3	first	ORDINAL
cjfa-49836	183	1	abubakar	PERSON
cjfa-49836	183	2	a.h.	GPE
cjfa-49836	183	3	n., & wan-mohamad	ORG
cjfa-49836	183	4	2021	CARDINAL
cjfa-49836	184	1	nigeria	GPE
cjfa-49836	185	1	universal journal of accounting	ORG
cjfa-49836	185	2	9(1	CARDINAL
cjfa-49836	186	1	https://dx.doi.org/10.13189/	ORG
cjfa-49836	187	1	103103	DATE
cjfa-49836	187	2	t.a.	GPE
cjfa-49836	187	3	2019	DATE
cjfa-49836	188	1	nigeria	GPE
cjfa-49836	189	1	copernican journal of finance & accounting	ORG
cjfa-49836	189	2	8(2	CARDINAL
cjfa-49836	193	1	adegbite	GPE
cjfa-49836	193	2	t.a.	GPE
cjfa-49836	193	3	s.a.	GPE
cjfa-49836	193	4	2017	CARDINAL
cjfa-49836	194	1	nigeria	GPE
cjfa-49836	195	1	3(3	CARDINAL
cjfa-49836	196	1	60–64	CARDINAL
cjfa-49836	196	2	adegbite	ORG
cjfa-49836	196	3	t.a.	GPE
cjfa-49836	196	4	m., & adegbite	ORG
cjfa-49836	196	5	a.f.	PERSON
cjfa-49836	196	6	2019	DATE
cjfa-49836	198	1	copernican journal of finance & accounting	ORG
cjfa-49836	198	2	8(4	CARDINAL
cjfa-49836	198	3	7–25	CARDINAL
cjfa-49836	200	1	b.	GPE
cjfa-49836	200	2	nugroho	GPE
cjfa-49836	200	3	qomariyah	GPE
cjfa-49836	200	4	a.	PERSON
cjfa-49836	200	5	2023	CARDINAL
cjfa-49836	201	1	3	CARDINAL
cjfa-49836	201	2	business & management	ORG
cjfa-49836	201	3	10(2	DATE
cjfa-49836	201	4	2218685	DATE
cjfa-49836	202	1	975.2023.2218685	CARDINAL
cjfa-49836	202	2	a.a.	GPE
cjfa-49836	202	3	abdul-jabbar	PERSON
cjfa-49836	202	4	h., & shaari	ORG
cjfa-49836	202	5	2018	DATE
cjfa-49836	204	1	international journal of business management	ORG
cjfa-49836	204	2	3(2	CARDINAL
cjfa-49836	204	3	25–36	CARDINAL
cjfa-49836	205	1	amidu	PERSON
cjfa-49836	205	2	m., & yorke	ORG
cjfa-49836	205	3	s.m.	GPE
cjfa-49836	205	4	2017	CARDINAL
cjfa-49836	206	1	ghana	GPE
cjfa-49836	207	1	9(3	CARDINAL
cjfa-49836	207	2	238–264	CARDINAL
cjfa-49836	208	1	amidu	PERSON
cjfa-49836	208	2	m., & acquah	ORG
cjfa-49836	208	3	2019	DATE
cjfa-49836	209	1	ghana	GPE
cjfa-49836	210	1	journal of financial crime	ORG
cjfa-49836	210	2	1–31	CARDINAL
cjfa-49836	211	1	org/10.1108	PERSON
cjfa-49836	211	2	jfc-10-2017-0091	WORK_OF_ART
cjfa-49836	212	1	ayers	ORG
cjfa-49836	212	2	b.c.	GPE
cjfa-49836	212	3	john	PERSON
cjfa-49836	212	4	j., & stacie	ORG
cjfa-49836	212	5	2009	DATE
cjfa-49836	215	1	26(1	CARDINAL
cjfa-49836	215	2	15–54	CARDINAL
cjfa-49836	216	1	chakraborty	ORG
cjfa-49836	216	2	b.	PERSON
cjfa-49836	216	3	2023	CARDINAL
cjfa-49836	218	1	copernican journal of finance & accounting	ORG
cjfa-49836	218	2	12(1	CARDINAL
cjfa-49836	218	3	http://dx.doi.org/10.12775/cjfa.2023.002	TIME
cjfa-49836	219	1	chakraborty	ORG
cjfa-49836	219	2	b., & md.	ORG
cjfa-49836	219	3	2023	CARDINAL
cjfa-49836	221	1	copernican journal of finance & accounting	ORG
cjfa-49836	221	2	12(1	CARDINAL
cjfa-49836	222	1	cjfa.2023.003	GPE
cjfa-49836	223	1	delgado	PERSON
cjfa-49836	223	2	f.j.	GPE
cjfa-49836	223	3	fernández-rodríguez	PERSON
cjfa-49836	223	4	e., & garcía	ORG
cjfa-49836	223	5	r.	PERSON
cjfa-49836	223	6	2023	CARDINAL
cjfa-49836	224	1	european	NORP
cjfa-49836	225	1	financinnov	PERSON
cjfa-49836	225	2	9	DATE
cjfa-49836	225	3	19	DATE
cjfa-49836	226	1	desai	PERSON
cjfa-49836	226	2	j., & desai	ORG
cjfa-49836	226	3	r.	PERSON
cjfa-49836	226	4	2019	DATE
cjfa-49836	228	1	copernican journal of finance & accounting	ORG
cjfa-49836	228	2	8(4	CARDINAL
cjfa-49836	228	3	133–148	CARDINAL
cjfa-49836	230	1	r.	NORP
cjfa-49836	230	2	liu	PERSON
cjfa-49836	230	3	wang	PERSON
cjfa-49836	230	4	t., & wu	ORG
cjfa-49836	230	5	z.	PERSON
cjfa-49836	230	6	2021	CARDINAL
cjfa-49836	232	1	40(2	DATE
cjfa-49836	232	2	106818	DATE
cjfa-49836	233	1	s. a. shittu	PERSON
cjfa-49836	233	2	e. a. alagbe	PERSON
cjfa-49836	233	3	o. r. jimoh104104	PERSON
cjfa-49836	233	4	ginevicius	PERSON
cjfa-49836	233	5	r.	NORP
cjfa-49836	233	6	urbanski	PERSON
cjfa-49836	233	7	m.	PERSON
cjfa-49836	233	8	podhorska	GPE
cjfa-49836	233	9	i., &tumpach	ORG
cjfa-49836	233	10	m.	PERSON
cjfa-49836	233	11	2021	CARDINAL
cjfa-49836	234	1	four	CARDINAL
cjfa-49836	235	1	13(3	CARDINAL
cjfa-49836	235	2	39–55	CARDINAL
cjfa-49836	237	1	dyreng	PERSON
cjfa-49836	237	2	s.d.	GPE
cjfa-49836	237	3	hanlon, m., & maydew	ORG
cjfa-49836	237	4	2010	DATE
cjfa-49836	239	1	1163–1189	DATE
cjfa-49836	239	2	firmansyah	GPE
cjfa-49836	239	3	a., & febriyanto	ORG
cjfa-49836	239	4	a.s.	GPE
cjfa-49836	239	5	2018	DATE
cjfa-49836	241	1	akuntansi	ORG
cjfa-49836	241	2	10(1	DATE
cjfa-49836	242	1	franio	PERSON
cjfa-49836	242	2	2022	CARDINAL
cjfa-49836	243	1	the indonesia stock exchange	ORG
cjfa-49836	243	2	2018-2021	DATE
cjfa-49836	244	1	12(4	CARDINAL
cjfa-49836	244	2	3017–3026	CARDINAL
cjfa-49836	246	1	guenther	PERSON
cjfa-49836	246	2	d.a.	PERSON
cjfa-49836	246	3	matsunaga, s.r.	PERSON
cjfa-49836	246	4	b.m.	GPE
cjfa-49836	246	5	2017	CARDINAL
cjfa-49836	247	1	115–136	CARDINAL
cjfa-49836	249	1	hanlon, m., & heitzman	ORG
cjfa-49836	249	2	s.	PERSON
cjfa-49836	249	3	2010	DATE
cjfa-49836	251	1	50	DATE
cjfa-49836	251	2	2	CARDINAL
cjfa-49836	251	3	127–178	CARDINAL
cjfa-49836	252	1	harymawan	PERSON
cjfa-49836	252	2	i.	PERSON
cjfa-49836	252	3	anridho	PERSON
cjfa-49836	252	4	a.	GPE
cjfa-49836	252	5	ningsih	GPE
cjfa-49836	252	6	s.	GPE
cjfa-49836	252	7	kamarudin	GPE
cjfa-49836	252	8	k.a.	GPE
cjfa-49836	252	9	2023	CARDINAL
cjfa-49836	254	1	indonesia	GPE
cjfa-49836	255	1	cogent business & management	ORG
cjfa-49836	255	2	10(1	CARDINAL
cjfa-49836	255	3	2171644	DATE
cjfa-49836	257	1	1080/23311975.2023.2171644	DATE
cjfa-49836	258	1	hassan	PERSON
cjfa-49836	258	2	t.m.	GPE
cjfa-49836	258	3	a.	PERSON
cjfa-49836	258	4	2020	DATE
cjfa-49836	259	1	bangladesh	GPE
cjfa-49836	260	1	international journal of financial research	ORG
cjfa-49836	260	2	11(4	DATE
cjfa-49836	260	3	329–345	CARDINAL
cjfa-49836	261	1	org/10.5430/ijfr.v11n4p329	ORG
cjfa-49836	261	2	healy	PERSON
cjfa-49836	261	3	j.	PERSON
cjfa-49836	261	4	1999	DATE
cjfa-49836	263	1	13	CARDINAL
cjfa-49836	263	2	365–383	CARDINAL
cjfa-49836	264	1	ifada	GPE
cjfa-49836	264	2	l.m.	GPE
cjfa-49836	264	3	2015	DATE
cjfa-49836	265	1	indonesia stock exchange	ORG
cjfa-49836	265	2	2008–2012	CARDINAL
cjfa-49836	266	1	8(1	CARDINAL
cjfa-49836	266	2	155	CARDINAL
cjfa-49836	267	1	kałdoński	GPE
cjfa-49836	267	2	m., & jewartowski	ORG
cjfa-49836	267	3	2020	DATE
cjfa-49836	270	1	35	CARDINAL
cjfa-49836	270	2	101351	DATE
cjfa-49836	271	1	karmańska	PERSON
cjfa-49836	271	2	a.	PERSON
cjfa-49836	271	3	2014	DATE
cjfa-49836	273	1	fourth	ORDINAL
cjfa-49836	274	1	copernican journal of finance & accounting	ORG
cjfa-49836	274	2	3(2	CARDINAL
cjfa-49836	276	1	kasipillai	PERSON
cjfa-49836	276	2	j., &	ORG
cjfa-49836	276	3	s.	PERSON
cjfa-49836	276	4	2013	DATE
cjfa-49836	277	1	malaysian	NORP
cjfa-49836	278	1	contemporary accounting & economics	ORG
cjfa-49836	278	2	9(1	CARDINAL
cjfa-49836	278	3	1-18	CARDINAL
cjfa-49836	280	1	khanh	PERSON
cjfa-49836	280	2	t., & thu	ORG
cjfa-49836	280	3	j.	PERSON
cjfa-49836	280	4	2019	DATE
cjfa-49836	281	1	vietnamese	NORP
cjfa-49836	282	1	12(4	CARDINAL
cjfa-49836	282	2	299–312	CARDINAL
cjfa-49836	283	1	kim	PERSON
cjfa-49836	283	2	j.h.	GPE
cjfa-49836	283	3	lee	PERSON
cjfa-49836	283	4	s.h.	GPE
cjfa-49836	283	5	y.k.	GPE
cjfa-49836	283	6	2020	DATE
cjfa-49836	284	1	asia-pacific journal of accounting and economics	ORG
cjfa-49836	284	2	27(2	CARDINAL
cjfa-49836	284	3	151–172	CARDINAL
cjfa-49836	286	1	105105	DATE
cjfa-49836	286	2	a.j.	PERSON
cjfa-49836	286	3	m., & maama	ORG
cjfa-49836	286	4	m.	PERSON
cjfa-49836	286	5	2023	CARDINAL
cjfa-49836	288	1	business & management	ORG
cjfa-49836	288	2	10(1	CARDINAL
cjfa-49836	288	3	2186744	DATE
cjfa-49836	289	1	kubick	PERSON
cjfa-49836	289	2	t.r.	GPE
cjfa-49836	289	3	lockhart	PERSON
cjfa-49836	289	4	g.b.	GPE
cjfa-49836	289	5	j.r.	PERSON
cjfa-49836	289	6	2021	CARDINAL
cjfa-49836	290	1	2017	CARDINAL
cjfa-49836	291	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3891629	PERSON
cjfa-49836	291	2	kurniasih	PERSON
cjfa-49836	291	3	l.	GPE
cjfa-49836	291	4	f., & suranta	ORG
cjfa-49836	291	5	s.	PERSON
cjfa-49836	291	6	2017	CARDINAL
cjfa-49836	292	1	indonesia	GPE
cjfa-49836	293	1	2(4	CARDINAL
cjfa-49836	293	2	28	CARDINAL
cjfa-49836	294	1	kurniasih	PERSON
cjfa-49836	294	2	l.	PERSON
cjfa-49836	294	3	kamarudin	PERSON
cjfa-49836	294	4	f., & sheikh	ORG
cjfa-49836	294	5	hassan	PERSON
cjfa-49836	294	6	a.f.	GPE
cjfa-49836	294	7	2023	CARDINAL
cjfa-49836	295	1	business & management	ORG
cjfa-49836	295	2	10(1	CARDINAL
cjfa-49836	295	3	2159747	DATE
cjfa-49836	296	1	975.2022.2159747	CARDINAL
cjfa-49836	297	1	q.l.	GPE
cjfa-49836	297	2	h.h.	GPE
cjfa-49836	297	3	nguyen	PERSON
cjfa-49836	297	4	t.d.	PERSON
cjfa-49836	297	5	2023	CARDINAL
cjfa-49836	298	1	vietnam	GPE
cjfa-49836	299	1	cogent business & management	ORG
cjfa-49836	299	2	10(2	DATE
cjfa-49836	299	3	2211789	DATE
cjfa-49836	301	1	maccarthy	PERSON
cjfa-49836	301	2	j.	PERSON
cjfa-49836	301	3	2021	CARDINAL
cjfa-49836	303	1	19(1	CARDINAL
cjfa-49836	303	2	272–287	CARDINAL
cjfa-49836	305	1	n.m.	GPE
cjfa-49836	305	2	tuan	GPE
cjfa-49836	305	3	a.p.	GPE
cjfa-49836	305	4	yue	PERSON
cjfa-49836	305	5	x.g.	GPE
cjfa-49836	305	6	hoang	GPE
cjfa-49836	305	7	p.n.	GPE
cjfa-49836	305	8	c.g.	PERSON
cjfa-49836	305	9	2021	CARDINAL
cjfa-49836	306	1	vietnam	GPE
cjfa-49836	307	1	cogent business & management	ORG
cjfa-49836	307	2	8(1	CARDINAL
cjfa-49836	309	1	mudjiyanti	PERSON
cjfa-49836	309	2	2018	DATE
cjfa-49836	311	1	231	CARDINAL
cjfa-49836	312	1	5th	ORDINAL
cjfa-49836	312	2	2018	DATE
cjfa-49836	313	1	neffati, a.	ORG
cjfa-49836	313	2	khiari	PERSON
cjfa-49836	313	3	w., & lajmi,	ORG
cjfa-49836	313	4	2020	DATE
cjfa-49836	314	1	us	GPE
cjfa-49836	315	1	copernican journal of finance & accounting	ORG
cjfa-49836	315	2	9(3	CARDINAL
cjfa-49836	315	3	99	CARDINAL
cjfa-49836	317	1	e.o.	GPE
cjfa-49836	317	2	2018	DATE
cjfa-49836	318	1	nigeria	GPE
cjfa-49836	319	1	journal of applied accounting research	ORG
cjfa-49836	319	2	19(3	DATE
cjfa-49836	319	3	364–382	CARDINAL
cjfa-49836	319	4	t., & iweias	ORG
cjfa-49836	319	5	s.s.	GPE
cjfa-49836	319	6	2020	DATE
cjfa-49836	320	1	nigeria	GPE
cjfa-49836	320	2	international journal of management science and business administration	ORG
cjfa-49836	320	3	6(4	CARDINAL
cjfa-49836	321	1	5419.2014.64.1001	CARDINAL
cjfa-49836	322	1	a.o.	GPE
cjfa-49836	322	2	s.a.	GPE
cjfa-49836	322	3	2023	CARDINAL
cjfa-49836	323	1	nigeria	GPE
cjfa-49836	324	1	cogent business & management	ORG
cjfa-49836	324	2	10(2	DATE
cjfa-49836	324	3	2228553	DATE
cjfa-49836	325	1	okezie	PERSON
cjfa-49836	325	2	a.i.	PERSON
cjfa-49836	325	3	ezeani	PERSON
cjfa-49836	325	4	n.s.	GPE
cjfa-49836	325	5	e.i.	PERSON
cjfa-49836	325	6	2019	CARDINAL
cjfa-49836	326	1	nigerian	NORP
cjfa-49836	327	1	5(1	CARDINAL
cjfa-49836	327	2	1–16	CARDINAL
cjfa-49836	329	1	https://doi.org/10.18775/ijmsba.1849-5664-5419.2014.64.1001 https://doi.org/10.18775/ijmsba.1849-5664-5419.2014.64.1001	ORG
cjfa-49836	329	2	s. a. shittu	PERSON
cjfa-49836	329	3	e. a. alagbe	PERSON
cjfa-49836	329	4	o. r. jimoh106106	PERSON
cjfa-49836	329	5	a.r.	GPE
cjfa-49836	329	6	s.a.	GPE
cjfa-49836	329	7	2022	CARDINAL
cjfa-49836	330	1	nigeria	GPE
cjfa-49836	330	2	gmm	ORG
cjfa-49836	331	1	international journal of social sciences	ORG
cjfa-49836	331	2	5(1	CARDINAL
cjfa-49836	331	3	207–220	CARDINAL
cjfa-49836	332	1	i.f.	GPE
cjfa-49836	332	2	obasi	ORG
cjfa-49836	332	3	j.o.	GPE
cjfa-49836	332	4	c.m.	GPE
cjfa-49836	332	5	2022	CARDINAL
cjfa-49836	333	1	nigeria	GPE
cjfa-49836	333	2	3(3	CARDINAL
cjfa-49836	333	3	54–65	CARDINAL
cjfa-49836	334	1	oskouei, z.h.	ORG
cjfa-49836	334	2	& sureshjani	ORG
cjfa-49836	334	3	z.h.	GPE
cjfa-49836	334	4	2021	CARDINAL
cjfa-49836	336	1	international journal of finance & economics	ORG
cjfa-49836	336	2	4574–4589	DATE
cjfa-49836	337	1	org/10.1002	PERSON
cjfa-49836	337	2	owusu	GPE
cjfa-49836	337	3	a.	PERSON
cjfa-49836	337	4	zalata, a.m.	TIME
cjfa-49836	337	5	k., & elamer	ORG
cjfa-49836	337	6	a.a.	GPE
cjfa-49836	337	7	2020	DATE
cjfa-49836	338	1	journal of business ethics	ORG
cjfa-49836	338	2	18(11	CARDINAL
cjfa-49836	338	3	386–395	CARDINAL
cjfa-49836	339	1	a.	PERSON
cjfa-49836	339	2	s.	PERSON
cjfa-49836	339	3	bangmek	NORP
cjfa-49836	339	4	r., & waenkaeo	ORG
cjfa-49836	339	5	k.	PERSON
cjfa-49836	339	6	2021	CARDINAL
cjfa-49836	340	1	thailand	GPE
cjfa-49836	341	1	parichart journal	ORG
cjfa-49836	341	2	thaksin university	ORG
cjfa-49836	341	3	66–82	CARDINAL
cjfa-49836	342	1	i.s.	GPE
cjfa-49836	342	2	s.v.	GPE
cjfa-49836	342	3	2019	DATE
cjfa-49836	344	1	24(3	CARDINAL
cjfa-49836	344	2	229–248	CARDINAL
cjfa-49836	345	1	rahayu	GPE
cjfa-49836	345	2	s.k.	GPE
cjfa-49836	345	3	r.n.	GPE
cjfa-49836	345	4	f.h.d	NORP
cjfa-49836	345	5	2023	CARDINAL
cjfa-49836	346	1	indonesia	GPE
cjfa-49836	347	1	social sciences	ORG
cjfa-49836	347	2	6	CARDINAL
cjfa-49836	347	3	551–559	CARDINAL
cjfa-49836	348	1	rani	PERSON
cjfa-49836	348	2	s.	PERSON
cjfa-49836	348	3	d., & fuadah	ORG
cjfa-49836	348	4	l.l.	GPE
cjfa-49836	348	5	2018	DATE
cjfa-49836	349	1	indonesian	NORP
cjfa-49836	350	1	roychowdhury	PERSON
cjfa-49836	350	2	s.	PERSON
cjfa-49836	350	3	2006	DATE
cjfa-49836	352	1	42(3	CARDINAL
cjfa-49836	352	2	335–370	CARDINAL
cjfa-49836	353	1	2020	DATE
cjfa-49836	355	1	kenya	GPE
cjfa-49836	356	1	msc	PERSON
cjfa-49836	357	1	university of nairobi	ORG
cjfa-49836	358	1	shittu	GPE
cjfa-49836	358	2	s. a.	PERSON
cjfa-49836	358	3	h.o.	PERSON
cjfa-49836	358	4	ajibola	GPE
cjfa-49836	358	5	k.t.	GPE
cjfa-49836	358	6	& aminu	ORG
cjfa-49836	358	7	s.o.	GPE
cjfa-49836	358	8	2023	CARDINAL
cjfa-49836	359	1	accrual	PERSON
cjfa-49836	360	1	meridionalis	PRODUCT
cjfa-49836	360	2	26(2	CARDINAL
cjfa-49836	362	1	s.a.	GPE
cjfa-49836	362	2	r.o.	GPE
cjfa-49836	362	3	h.o.	PERSON
cjfa-49836	362	4	2022	CARDINAL
cjfa-49836	363	1	nigeria	GPE
cjfa-49836	364	1	jabuinternational journal	ORG
cjfa-49836	364	2	8(2	CARDINAL
cjfa-49836	364	3	221–231	CARDINAL
cjfa-49836	365	1	s.a.	GPE
cjfa-49836	365	2	e.a.	GPE
cjfa-49836	365	3	2023	CARDINAL
cjfa-49836	366	1	nigeria	GPE
cjfa-49836	367	1	mpri-jfrpd	ORG
cjfa-49836	367	2	2(1	CARDINAL
cjfa-49836	368	1	249–258	CARDINAL
cjfa-49836	369	1	s.a.	GPE
cjfa-49836	369	2	b.w.	GPE
cjfa-49836	369	3	2022	CARDINAL
cjfa-49836	370	1	nigeria	GPE
cjfa-49836	371	1	fuoye journal of accounting and management	ORG
cjfa-49836	371	2	5(1	CARDINAL
cjfa-49836	371	3	165–179	CARDINAL
cjfa-49836	372	1	s.a.	GPE
cjfa-49836	372	2	h.o.	PERSON
cjfa-49836	372	3	2023	CARDINAL
cjfa-49836	374	1	journal of finance	ORG
cjfa-49836	374	2	11(5	CARDINAL
cjfa-49836	374	3	155–163	CARDINAL
cjfa-49836	375	1	107107	DATE
cjfa-49836	375	2	s.a.	GPE
cjfa-49836	375	3	alagbe	GPE
cjfa-49836	375	4	e.a.	GPE
cjfa-49836	375	5	oke	ORG
cjfa-49836	375	6	a.a.	GPE
cjfa-49836	375	7	2023	CARDINAL
cjfa-49836	376	1	nigeria	GPE
cjfa-49836	377	1	acta universitatis bohemiae meridionalis	PERSON
cjfa-49836	377	2	26(2	CARDINAL
cjfa-49836	379	1	s.a.	GPE
cjfa-49836	379	2	h.o.	PERSON
cjfa-49836	379	3	aminu	GPE
cjfa-49836	379	4	s.o.	GPE
cjfa-49836	379	5	k.t.	GPE
cjfa-49836	379	6	2023	CARDINAL
cjfa-49836	380	1	nigeria	GPE
cjfa-49836	381	1	8th	ORDINAL
cjfa-49836	381	2	the institute of chartered	ORG
cjfa-49836	381	3	nigeria	GPE
cjfa-49836	382	1	sumomba	PERSON
cjfa-49836	382	2	c.r.	GPE
cjfa-49836	382	3	y.s.	GPE
cjfa-49836	382	4	2012	DATE
cjfa-49836	383	1	beban pajak	PERSON
cjfa-49836	383	2	perencanaan pajak	ORG
cjfa-49836	383	3	terhadap manajemen laba	ORG
cjfa-49836	384	1	kinerja	ORG
cjfa-49836	384	2	16(2	CARDINAL
cjfa-49836	385	1	2017	CARDINAL
cjfa-49836	387	1	journal of international accounting	ORG
cjfa-49836	387	2	28	CARDINAL
cjfa-49836	387	3	31–42	DATE
cjfa-49836	387	4	tang	PERSON
cjfa-49836	387	5	t.	GPE
cjfa-49836	387	6	mo	GPE
cjfa-49836	387	7	k.h.	GPE
cjfa-49836	387	8	2017	CARDINAL
cjfa-49836	390	1	92(2	CARDINAL
cjfa-49836	390	2	247–270	CARDINAL
cjfa-49836	392	1	tanko	ORG
cjfa-49836	392	2	u.m.	GPE
cjfa-49836	392	3	2023	CARDINAL
cjfa-49836	393	1	nigeria	GPE
cjfa-49836	394	1	journal of financial	ORG
cjfa-49836	398	1	l.u.	GPE
cjfa-49836	398	2	2017	CARDINAL
cjfa-49836	399	1	nigeria	GPE
cjfa-49836	400	1	journal of accounting	ORG
cjfa-49836	400	2	9(4	CARDINAL
cjfa-49836	400	3	34–42	CARDINAL
cjfa-49836	400	4	k.	PERSON
cjfa-49836	400	5	2021	CARDINAL
cjfa-49836	402	1	14(1	CARDINAL
cjfa-49836	402	2	249–262	CARDINAL
cjfa-49836	404	1	watts	GPE
cjfa-49836	404	2	r., & zimmerman	ORG
cjfa-49836	404	3	1986	DATE
cjfa-49836	405	1	englewood cliffs	GPE
cjfa-49836	405	2	new jersey	GPE
cjfa-49836	405	3	1986	DATE
cjfa-49836	406	1	26	CARDINAL
cjfa-49836	406	2	613–634	CARDINAL
cjfa-49836	407	1	wibowo	GPE
cjfa-49836	407	2	d.p.	GPE
cjfa-49836	407	3	s.	PERSON
cjfa-49836	407	4	murtanto	GPE
cjfa-49836	407	5	m., & faisal	ORG
cjfa-49836	407	6	2022	CARDINAL
cjfa-49836	409	1	budapest international research and critics institute-journal	ORG
cjfa-49836	409	2	birci-journal	ORG
cjfa-49836	410	1	5(1	CARDINAL
cjfa-49836	410	2	1589–1600	CARDINAL
cjfa-49836	411	1	https://doi.org/10.33258/birci	DATE
cjfa-49836	413	1	widiatmoko	PERSON
cjfa-49836	413	2	j., & mayangsari	ORG
cjfa-49836	413	3	i.	PERSON
cjfa-49836	413	4	2016	DATE
cjfa-49836	415	1	jdm	PERSON
cjfa-49836	415	2	jurnal dinamika manajemen	ORG
cjfa-49836	415	3	7(1	DATE
cjfa-49836	415	4	22–31	DATE
cjfa-49836	416	1	xie	PERSON
cjfa-49836	416	2	x.	GPE
cjfa-49836	416	3	chang	GPE
cjfa-49836	416	4	y.s.	GPE
cjfa-49836	416	5	m. j.	PERSON
cjfa-49836	416	6	2022	CARDINAL
cjfa-49836	417	1	taiwan	GPE
cjfa-49836	418	1	56	CARDINAL
cjfa-49836	418	2	100579	DATE
cjfa-49836	419	1	yang	PERSON
cjfa-49836	419	2	c.y.	GPE
cjfa-49836	419	3	lai	ORG
cjfa-49836	419	4	h.h.	GPE
cjfa-49836	419	5	b.l.	GPE
cjfa-49836	419	6	2008	DATE
cjfa-49836	421	1	journal of financial	ORG
cjfa-49836	421	2	6(1	CARDINAL
cjfa-49836	421	3	35–53	CARDINAL