id	sid	eid	entity	type
economy-6776	1	1	12	CARDINAL
economy-6776	1	2	2025	CARDINAL
economy-6776	1	3	asian online journal publishing group	ORG
economy-6776	2	1	12	CARDINAL
economy-6776	2	2	2	CARDINAL
economy-6776	2	3	12	CARDINAL
economy-6776	2	4	2025	CARDINAL
economy-6776	2	5	2313-8181	CARDINAL
economy-6776	2	6	2518-0118	QUANTITY
economy-6776	2	7	10.20448	CARDINAL
economy-6776	2	8	2025	CARDINAL
economy-6776	2	9	asian online journal publishing group	ORG
economy-6776	2	10	zambia	GPE
economy-6776	2	11	chalenga laskey	PERSON
economy-6776	2	12	danny leza2	PERSON
economy-6776	3	1	zambia	GPE
economy-6776	3	2	lusaka	GPE
economy-6776	3	3	zambia	GPE
economy-6776	5	1	zambia	GPE
economy-6776	8	1	80%	PERCENT
economy-6776	9	1	ngo	GPE
economy-6776	9	2	0.730	CARDINAL
economy-6776	9	3	0.022	CARDINAL
economy-6776	11	1	100%	PERCENT
economy-6776	11	2	ngo	GPE
economy-6776	13	1	mwila	ORG
economy-6776	13	2	c. l.	PERSON
economy-6776	13	3	2025	DATE
economy-6776	14	1	zambia	GPE
economy-6776	15	1	12(2	DATE
economy-6776	15	2	12	CARDINAL
economy-6776	16	1	10.20448	CARDINAL
economy-6776	16	2	7	CARDINAL
economy-6776	16	3	10 april 2025	DATE
economy-6776	16	4	12	CARDINAL
economy-6776	16	5	16 june 2025	DATE
economy-6776	16	6	4.0	CARDINAL
economy-6776	16	7	asian	NORP
economy-6776	16	8	the university of zambia	ORG
economy-6776	16	9	0005376	DATE
economy-6776	17	1	institutional review board	ORG
economy-6776	17	2	the the university of zambia	ORG
economy-6776	17	3	5th july	DATE
economy-6776	17	4	2024	CARDINAL
economy-6776	24	1	1	CARDINAL
economy-6776	26	1	13 2	CARDINAL
economy-6776	27	1	13 3	DATE
economy-6776	28	1	14 4	DATE
economy-6776	29	1	14 5	DATE
economy-6776	30	1	15 6	CARDINAL
economy-6776	31	1	16	CARDINAL
economy-6776	32	1	16 https://creativecommons.org/licenses/by/4.0/ https://creativecommons.org/licenses/by/4.0/ https://www.doi.org/10.20448/economy.v12i2.6776	TIME
economy-6776	32	2	2025	DATE
economy-6776	32	3	12(2	DATE
economy-6776	32	4	12-17 13	DATE
economy-6776	32	5	2025	CARDINAL
economy-6776	32	6	asian online journal publishing group	ORG
economy-6776	32	7	nigeria	GPE
economy-6776	32	8	indonesia	GPE
economy-6776	32	9	iran	GPE
economy-6776	32	10	jordan	GPE
economy-6776	32	11	saudi arabia	GPE
economy-6776	33	1	sri lanka	GPE
economy-6776	33	2	zambia	GPE
economy-6776	34	1	zambian	NORP
economy-6776	35	1	1	CARDINAL
economy-6776	36	1	wickramasinghe	ORG
economy-6776	36	2	cooray	ORG
economy-6776	36	3	dissanayake, & pemarathna	ORG
economy-6776	36	4	2017	DATE
economy-6776	38	1	sherman & young	ORG
economy-6776	38	2	2016	DATE
economy-6776	40	1	2013	DATE
economy-6776	41	1	the ifrs foundation	ORG
economy-6776	41	2	2015	CARDINAL
economy-6776	44	1	1.1	CARDINAL
economy-6776	46	1	zambia	GPE
economy-6776	48	1	zambian	NORP
economy-6776	52	1	copperbelt	GPE
economy-6776	53	1	1.2	CARDINAL
economy-6776	53	2	zambia	GPE
economy-6776	54	1	1.3	CARDINAL
economy-6776	54	2	zambia	GPE
economy-6776	54	3	zambia	GPE
economy-6776	55	1	1.4	CARDINAL
economy-6776	57	1	1	CARDINAL
economy-6776	58	1	2	CARDINAL
economy-6776	59	1	2.2	CARDINAL
economy-6776	60	1	•	CARDINAL
economy-6776	60	2	2016	DATE
economy-6776	61	1	•	CARDINAL
economy-6776	61	2	2018	DATE
economy-6776	62	1	•	CARDINAL
economy-6776	62	2	ahmed	PERSON
economy-6776	62	3	2017	CARDINAL
economy-6776	63	1	1.5	CARDINAL
economy-6776	65	1	2	CARDINAL
economy-6776	66	1	zambia	GPE
economy-6776	68	1	zambian	NORP
economy-6776	69	1	2025	DATE
economy-6776	69	2	12(2	DATE
economy-6776	69	3	12	CARDINAL
economy-6776	69	4	2025	CARDINAL
economy-6776	69	5	asian online journal publishing group	ORG
economy-6776	70	1	2017	CARDINAL
economy-6776	70	2	2016	DATE
economy-6776	70	3	2016	CARDINAL
economy-6776	72	1	abubakar	PERSON
economy-6776	72	2	2013	DATE
economy-6776	73	1	2018	DATE
economy-6776	73	2	2013	DATE
economy-6776	73	3	khan	GPE
economy-6776	73	4	2017	CARDINAL
economy-6776	74	1	ali	PERSON
economy-6776	74	2	omar	PERSON
economy-6776	74	3	bakar	PERSON
economy-6776	74	4	2016	DATE
economy-6776	74	5	ayman	PERSON
economy-6776	74	6	barjoyai	PERSON
economy-6776	74	7	2019	DATE
economy-6776	74	8	asep	PERSON
economy-6776	74	9	acip	PERSON
economy-6776	74	10	2014	DATE
economy-6776	75	1	3	CARDINAL
economy-6776	75	2	3.1	CARDINAL
economy-6776	75	3	four	CARDINAL
economy-6776	75	4	zambia	GPE
economy-6776	75	5	kitwe	PERSON
economy-6776	75	6	mufulira	GPE
economy-6776	75	7	chingola	GPE
economy-6776	76	1	100	CARDINAL
economy-6776	76	2	40	CARDINAL
economy-6776	76	3	20	DATE
economy-6776	76	4	20	DATE
economy-6776	76	5	20	CARDINAL
economy-6776	77	1	3.2	CARDINAL
economy-6776	79	1	3.3	CARDINAL
economy-6776	80	1	three	CARDINAL
economy-6776	81	1	• one	CARDINAL
economy-6776	81	2	one	CARDINAL
economy-6776	82	1	•	CARDINAL
economy-6776	83	1	•	CARDINAL
economy-6776	84	1	3.4	CARDINAL
economy-6776	84	2	100	CARDINAL
economy-6776	85	1	5	CARDINAL
economy-6776	86	1	3.5	CARDINAL
economy-6776	89	1	3.6	CARDINAL
economy-6776	92	1	strauss & corbin	ORG
economy-6776	92	2	1990	DATE
economy-6776	93	1	4	CARDINAL
economy-6776	94	1	1	CARDINAL
economy-6776	95	1	five	CARDINAL
economy-6776	95	2	four	CARDINAL
economy-6776	95	3	80%	PERCENT
economy-6776	95	4	only one	CARDINAL
economy-6776	95	5	20%	PERCENT
economy-6776	95	6	chingola	GPE
economy-6776	95	7	zambia	GPE
economy-6776	95	8	4.0	CARDINAL
economy-6776	96	1	2	CARDINAL
economy-6776	97	1	0.730	CARDINAL
economy-6776	97	2	0.022	CARDINAL
economy-6776	98	1	zero	CARDINAL
economy-6776	99	1	1	CARDINAL
economy-6776	100	1	kitwe mufulira chingola ndola	PERSON
economy-6776	100	2	1 4 80%	PERCENT
economy-6776	100	3	0 1 20%	PERCENT
economy-6776	101	1	ngo	GPE
economy-6776	101	2	2 1 1	DATE
economy-6776	101	3	100%	PERCENT
economy-6776	101	4	four	CARDINAL
economy-6776	101	5	two	CARDINAL
economy-6776	101	6	2-3 years ago	DATE
economy-6776	101	7	one	CARDINAL
economy-6776	101	8	6-7 years ago	DATE
economy-6776	101	9	one	CARDINAL
economy-6776	101	10	7 or more years ago	DATE
economy-6776	102	1	three	CARDINAL
economy-6776	102	2	four	CARDINAL
economy-6776	102	3	copperbelt	GPE
economy-6776	102	4	75%	PERCENT
economy-6776	103	1	one	CARDINAL
economy-6776	103	2	ngo	GPE
economy-6776	103	3	25%	PERCENT
economy-6776	104	1	2025	DATE
economy-6776	104	2	12(2	DATE
economy-6776	104	3	12-17 15	DATE
economy-6776	104	4	2025	CARDINAL
economy-6776	104	5	asian online journal publishing group	ORG
economy-6776	106	1	2	CARDINAL
economy-6776	107	1	2	CARDINAL
economy-6776	108	1	0.730	CARDINAL
economy-6776	109	1	2	CARDINAL
economy-6776	109	2	0.022 n 100	QUANTITY
economy-6776	109	3	copperbelt	GPE
economy-6776	113	1	1999	DATE
economy-6776	117	1	5	CARDINAL
economy-6776	117	2	5.1	CARDINAL
economy-6776	118	1	1 that 80%	PERCENT
economy-6776	118	2	20%	PERCENT
economy-6776	121	1	1999	DATE
economy-6776	122	1	2017	CARDINAL
economy-6776	123	1	the olden days	DATE
economy-6776	127	1	larson	ORG
economy-6776	127	2	jensen	PERSON
economy-6776	127	3	2015	DATE
economy-6776	128	1	2014	DATE
economy-6776	134	1	5.2	CARDINAL
economy-6776	134	2	qatanani	PERSON
economy-6776	134	3	hezabr	PERSON
economy-6776	134	4	2015	DATE
economy-6776	134	5	2013	DATE
economy-6776	136	1	ahmed	PERSON
economy-6776	136	2	2017	CARDINAL
economy-6776	136	3	2012	DATE
economy-6776	136	4	kenya	GPE
economy-6776	137	1	2013	DATE
economy-6776	137	2	bawa, mustapha	ORG
economy-6776	137	3	ahmed	PERSON
economy-6776	137	4	2018	DATE
economy-6776	137	5	nigerian	NORP
economy-6776	137	6	anova	ORG
economy-6776	138	1	ayman	PERSON
economy-6776	138	2	2019	DATE
economy-6776	138	3	cas	ORG
economy-6776	140	1	one	CARDINAL
economy-6776	140	2	2025	DATE
economy-6776	140	3	12(2	DATE
economy-6776	140	4	12	CARDINAL
economy-6776	140	5	2025	CARDINAL
economy-6776	140	6	asian online journal publishing group	ORG
economy-6776	143	1	6	CARDINAL
economy-6776	148	1	6.1	CARDINAL
economy-6776	149	1	80%	PERCENT
economy-6776	154	1	abubakar	PERSON
economy-6776	154	2	m.	PERSON
economy-6776	154	3	2013	DATE
economy-6776	155	1	nigeria	GPE
economy-6776	155	2	2001–2011	CARDINAL
economy-6776	156	1	european scientific journal	ORG
economy-6776	156	2	19(7	CARDINAL
economy-6776	156	3	1–22	CARDINAL
economy-6776	157	1	adelisa, a.	PERSON
economy-6776	157	2	2017	CARDINAL
economy-6776	158	1	tanzania	GPE
economy-6776	158	2	arusha region	GPE
economy-6776	159	1	mzumbe university	ORG
economy-6776	160	1	c. p.	PERSON
economy-6776	160	2	2013	DATE
economy-6776	161	1	nigeria	GPE
economy-6776	161	2	enugu metropolis	ORG
economy-6776	162	1	nike	GPE
economy-6776	162	2	caritas university	ORG
economy-6776	163	1	ahmed, a. i.	ORG
economy-6776	163	2	2017	CARDINAL
economy-6776	164	1	nigeria	GPE
economy-6776	165	1	4(12	CARDINAL
economy-6776	165	2	80	CARDINAL
economy-6776	166	1	2016	CARDINAL
economy-6776	167	1	western nigeria	LOC
economy-6776	168	1	birmingham	GPE
economy-6776	168	2	uk	GPE
economy-6776	168	3	18th-19th	DATE
economy-6776	168	4	akesinro	PERSON
economy-6776	168	5	s. a.	PERSON
economy-6776	168	6	j. a.	PERSON
economy-6776	168	7	2016	DATE
economy-6776	169	1	nigeria	GPE
economy-6776	170	1	journal of economics	ORG
economy-6776	170	2	7(14	CARDINAL
economy-6776	170	3	76	CARDINAL
economy-6776	170	4	ali	PERSON
economy-6776	170	5	b.	PERSON
economy-6776	170	6	omar	PERSON
economy-6776	170	7	w. a. w.	PERSON
economy-6776	170	8	& bakar	PERSON
economy-6776	170	9	2016	CARDINAL
economy-6776	172	1	international journal of economics	ORG
economy-6776	172	2	4(4	CARDINAL
economy-6776	172	3	138	CARDINAL
economy-6776	173	1	n. n.	PERSON
economy-6776	173	2	abiahu	PERSON
economy-6776	173	3	m. c.	PERSON
economy-6776	173	4	c. l., & obi	PERSON
economy-6776	173	5	j. c.	PERSON
economy-6776	173	6	2017	CARDINAL
economy-6776	174	1	nigeria	GPE
economy-6776	174	2	2010–2015	CARDINAL
economy-6776	175	1	africa	LOC
economy-6776	175	2	28(1	CARDINAL
economy-6776	175	3	45	CARDINAL
economy-6776	176	1	asep	PERSON
economy-6776	176	2	d.	NORP
economy-6776	176	3	acip, s., & hamidah	ORG
economy-6776	177	1	2014	DATE
economy-6776	178	1	indonesia	GPE
economy-6776	179	1	1(2	CARDINAL
economy-6776	179	2	ayman	PERSON
economy-6776	179	3	h. m.	PERSON
economy-6776	179	4	b.	PERSON
economy-6776	179	5	2019	DATE
economy-6776	180	1	palestinian	NORP
economy-6776	181	1	iug journal of economic and business studies	ORG
economy-6776	181	2	22(1	TIME
economy-6776	181	3	175–195	CARDINAL
economy-6776	182	1	bawa, a., mustapha	ORG
economy-6776	182	2	2018	DATE
economy-6776	183	1	maiduguri metropolis.	ORG
economy-6776	184	1	international journal of business and management review	ORG
economy-6776	184	2	6(6	CARDINAL
economy-6776	184	3	75-84	CARDINAL
economy-6776	185	1	m. (	PERSON
economy-6776	185	2	2013	DATE
economy-6776	187	1	56	CARDINAL
economy-6776	189	1	2014	DATE
economy-6776	191	1	45	CARDINAL
economy-6776	193	1	2015	CARDINAL
economy-6776	195	1	ifrs foundation	ORG
economy-6776	196	1	khan	GPE
economy-6776	196	2	2017	CARDINAL
economy-6776	198	1	5(12	CARDINAL
economy-6776	199	1	26–32	CARDINAL
economy-6776	200	1	2013	DATE
economy-6776	202	1	10(2	DATE
economy-6776	202	2	123	CARDINAL
economy-6776	203	1	larson	ORG
economy-6776	203	2	k. d.	PERSON
economy-6776	203	3	t.	GPE
economy-6776	203	4	2015	CARDINAL
economy-6776	204	1	22th	ORDINAL
economy-6776	205	1	new york	GPE
economy-6776	205	2	mcgraw-hill	ORG
economy-6776	206	1	b. e., & powers	PERSON
economy-6776	206	2	1999	DATE
economy-6776	207	1	7th	ORDINAL
economy-6776	208	1	boston	GPE
economy-6776	208	2	ma: houghton mifflin	ORG
economy-6776	209	1	2025	DATE
economy-6776	209	2	12(2	DATE
economy-6776	209	3	12	CARDINAL
economy-6776	209	4	2025	CARDINAL
economy-6776	209	5	asian online journal publishing group oladipupo	ORG
economy-6776	209	6	a., & ajape	ORG
economy-6776	209	7	2013	DATE
economy-6776	210	1	nigerian	NORP
economy-6776	210	2	anova	ORG
economy-6776	211	1	international journal of accounting and business	ORG
economy-6776	211	2	18(4	CARDINAL
economy-6776	211	3	234	CARDINAL
economy-6776	212	1	a., & odetayo	ORG
economy-6776	212	2	t.	GPE
economy-6776	212	3	2012	DATE
economy-6776	213	1	ibadan	GPE
economy-6776	213	2	nigeria	GPE
economy-6776	214	1	american journal of business and management	ORG
economy-6776	214	2	1(4	CARDINAL
economy-6776	214	3	183	CARDINAL
economy-6776	215	1	3	CARDINAL
economy-6776	215	2	onaolapo	PERSON
economy-6776	215	3	a. a. & odetayo	ORG
economy-6776	215	4	2012	DATE
economy-6776	215	5	ibadan	GPE
economy-6776	215	6	nigeria	GPE
economy-6776	216	1	american journal of business and management	ORG
economy-6776	216	2	1(4),183-189	CARDINAL
economy-6776	217	1	qatanani	PERSON
economy-6776	217	2	m., & hezabr, a. (	ORG
economy-6776	217	3	2015	CARDINAL
economy-6776	219	1	international journal of accounting	ORG
economy-6776	219	2	28(3	DATE
economy-6776	219	3	123	CARDINAL
economy-6776	220	1	2018	DATE
economy-6776	222	1	8(2	CARDINAL
economy-6776	222	2	69-73	CARDINAL
economy-6776	223	1	sherman	ORG
economy-6776	223	2	h. d.	PERSON
economy-6776	223	3	s. d.	PERSON
economy-6776	223	4	2016	DATE
economy-6776	225	1	21(4	CARDINAL
economy-6776	225	2	88	CARDINAL
economy-6776	226	1	strauss	PERSON
economy-6776	226	2	a., & corbin	ORG
economy-6776	226	3	1990	DATE
economy-6776	228	1	thousand	CARDINAL
economy-6776	229	1	wickramasinghe	ORG
economy-6776	229	2	m.	PERSON
economy-6776	229	3	n.	ORG
economy-6776	229	4	dissanayake	ORG
economy-6776	229	5	t., & pemarathna	ORG
economy-6776	229	6	2017	CARDINAL
economy-6776	231	1	journal of accounting technology	ORG
economy-6776	231	2	123	CARDINAL
economy-6776	232	1	asian	NORP
economy-6776	232	2	journal publishing group	ORG