id	sid	eid	entity	type
easat-3008	1	1	2576-8484	DATE
easat-3008	1	2	8	CARDINAL
easat-3008	1	3	6	CARDINAL
easat-3008	1	4	10.55214/25768484.v8i6.3008	CARDINAL
easat-3008	1	5	2024	CARDINAL
easat-3008	1	6	2024	CARDINAL
easat-3008	1	7	the iraqi stock exchange	ORG
easat-3008	1	8	atatfee1*	ORG
easat-3008	1	9	malekian2	PERSON
easat-3008	1	10	bahram mohseni	ORG
easat-3008	1	11	maleki3 1,2,3department	PERSON
easat-3008	1	12	iran	GPE
easat-3008	1	13	thraltafy@gmail.com	ORG
easat-3008	2	1	e.m.	GPE
easat-3008	5	1	the iraqi stock exchange	ORG
easat-3008	7	1	a period of years	DATE
easat-3008	7	2	the beginning of 2016	DATE
easat-3008	7	3	2022	CARDINAL
easat-3008	8	1	10	CARDINAL
easat-3008	10	1	iraqi	NORP
easat-3008	12	1	1	CARDINAL
easat-3008	12	2	the iraqi stock exchange	ORG
easat-3008	13	1	iraqi	NORP
easat-3008	14	1	iraq	GPE
easat-3008	14	2	iraqi	NORP
easat-3008	16	1	iraqi	NORP
easat-3008	18	1	the united states	GPE
easat-3008	18	2	canada	GPE
easat-3008	18	3	japan	GPE
easat-3008	18	4	england	GPE
easat-3008	18	5	2012	DATE
easat-3008	19	1	4673	CARDINAL
easat-3008	19	2	2576-8484	DATE
easat-3008	19	3	8	CARDINAL
easat-3008	20	1	6	CARDINAL
easat-3008	20	2	4672-4682	DATE
easat-3008	20	3	2024	CARDINAL
easat-3008	20	4	10.55214/25768484.v8i6.3008	CARDINAL
easat-3008	20	5	2024	CARDINAL
easat-3008	20	6	2016	DATE
easat-3008	21	1	2011	DATE
easat-3008	22	1	wang	ORG
easat-3008	22	2	2020	DATE
easat-3008	24	1	rinaldi et al. 2018	ORG
easat-3008	26	1	khan ahmadi et al.	PERSON
easat-3008	26	2	2021	CARDINAL
easat-3008	30	1	iraq	GPE
easat-3008	32	1	iraq	GPE
easat-3008	34	1	2	CARDINAL
easat-3008	34	2	2021	CARDINAL
easat-3008	35	1	eccles et al	GPE
easat-3008	35	2	2019	DATE
easat-3008	40	1	dharmawan et al	PERSON
easat-3008	40	2	2019	DATE
easat-3008	40	3	2005	DATE
easat-3008	40	4	2019	DATE
easat-3008	43	1	4674	DATE
easat-3008	43	2	2576-8484	DATE
easat-3008	43	3	8	CARDINAL
easat-3008	44	1	6	CARDINAL
easat-3008	44	2	4672-4682	DATE
easat-3008	44	3	2024	CARDINAL
easat-3008	44	4	10.55214/25768484.v8i6.3008	CARDINAL
easat-3008	44	5	2024	CARDINAL
easat-3008	46	1	marangori	NORP
easat-3008	46	2	2019	DATE
easat-3008	48	1	2014	DATE
easat-3008	51	1	one	CARDINAL
easat-3008	51	2	one	CARDINAL
easat-3008	51	3	2016	DATE
easat-3008	52	1	wang	ORG
easat-3008	52	2	2020	DATE
easat-3008	54	1	2016	DATE
easat-3008	55	1	two	CARDINAL
easat-3008	56	1	first	ORDINAL
easat-3008	58	1	2019	DATE
easat-3008	59	1	badawi	ORG
easat-3008	59	2	2017	DATE
easat-3008	59	3	airedale	ORG
easat-3008	59	4	2019	DATE
easat-3008	59	5	ferrero	ORG
easat-3008	59	6	2016	DATE
easat-3008	59	7	second	ORDINAL
easat-3008	60	1	bart et al	ORG
easat-3008	60	2	2017	DATE
easat-3008	61	1	lee et al	PERSON
easat-3008	61	2	2018	DATE
easat-3008	63	1	second	ORDINAL
easat-3008	63	2	2009	DATE
easat-3008	64	1	third	ORDINAL
easat-3008	65	1	chen	PERSON
easat-3008	65	2	2010	DATE
easat-3008	66	1	fourth	ORDINAL
easat-3008	66	2	2019	DATE
easat-3008	67	1	3	CARDINAL
easat-3008	67	2	saadi et al	PERSON
easat-3008	68	1	2024	CARDINAL
easat-3008	69	1	234	CARDINAL
easat-3008	71	1	badri gumchi et al	PERSON
easat-3008	72	1	2023	CARDINAL
easat-3008	73	1	4675	DATE
easat-3008	73	2	2576-8484	DATE
easat-3008	73	3	8	CARDINAL
easat-3008	74	1	6	CARDINAL
easat-3008	74	2	4672-4682	DATE
easat-3008	74	3	2024	CARDINAL
easat-3008	74	4	10.55214/25768484.v8i6.3008	CARDINAL
easat-3008	74	5	2024	CARDINAL
easat-3008	74	6	iran	GPE
easat-3008	80	1	mardanzadeh et al	PERSON
easat-3008	81	1	2022	CARDINAL
easat-3008	83	1	2021	CARDINAL
easat-3008	84	1	only 23%	PERCENT
easat-3008	85	1	zia et al	PERSON
easat-3008	86	1	2019	DATE
easat-3008	86	2	the tehran stock exchange	ORG
easat-3008	88	1	abdi et al	PERSON
easat-3008	89	1	2019	DATE
easat-3008	91	1	abdi et al	PERSON
easat-3008	92	1	2018	DATE
easat-3008	96	1	iran	GPE
easat-3008	97	1	asik et al	PERSON
easat-3008	98	1	2024	CARDINAL
easat-3008	104	1	liu et al	PERSON
easat-3008	104	2	2023	CARDINAL
easat-3008	106	1	4676	CARDINAL
easat-3008	106	2	2576-8484	DATE
easat-3008	106	3	8	CARDINAL
easat-3008	107	1	6	CARDINAL
easat-3008	107	2	4672-4682	DATE
easat-3008	107	3	2024	CARDINAL
easat-3008	107	4	10.55214/25768484.v8i6.3008	CARDINAL
easat-3008	107	5	2024	CARDINAL
easat-3008	109	1	2022	CARDINAL
easat-3008	113	1	hong	GPE
easat-3008	113	2	2022	CARDINAL
easat-3008	114	1	1	CARDINAL
easat-3008	115	1	2	CARDINAL
easat-3008	116	1	3	CARDINAL
easat-3008	119	1	alsahlawi et al	PERSON
easat-3008	119	2	2021	CARDINAL
easat-3008	119	3	the saudi stock exchange	ORG
easat-3008	122	1	2020	DATE
easat-3008	126	1	4	CARDINAL
easat-3008	126	2	the iraqi stock exchange	ORG
easat-3008	129	1	5	CARDINAL
easat-3008	131	1	the iraqi stock exchange	ORG
easat-3008	131	2	10	CARDINAL
easat-3008	132	1	1	CARDINAL
easat-3008	134	1	2	CARDINAL
easat-3008	134	2	4677	CARDINAL
easat-3008	134	3	2576-8484	DATE
easat-3008	135	1	8	CARDINAL
easat-3008	136	1	6	CARDINAL
easat-3008	136	2	4672-4682	DATE
easat-3008	136	3	2024	CARDINAL
easat-3008	136	4	10.55214/25768484.v8i6.3008	CARDINAL
easat-3008	136	5	2024	CARDINAL
easat-3008	137	1	8	CARDINAL
easat-3008	137	2	1	CARDINAL
easat-3008	137	3	2	CARDINAL
easat-3008	137	4	3	CARDINAL
easat-3008	137	5	4	CARDINAL
easat-3008	137	6	5	CARDINAL
easat-3008	137	7	6organization	CARDINAL
easat-3008	137	8	7	CARDINAL
easat-3008	138	1	5	CARDINAL
easat-3008	139	1	zero to five	CARDINAL
easat-3008	139	2	zero	CARDINAL
easat-3008	139	3	5	CARDINAL
easat-3008	140	1	zero	CARDINAL
easat-3008	140	2	25	CARDINAL
easat-3008	141	1	200	CARDINAL
easat-3008	141	2	200	CARDINAL
easat-3008	141	3	zero	CARDINAL
easat-3008	143	1	1400	CARDINAL
easat-3008	143	2	lee et al.	PERSON
easat-3008	143	3	2015	DATE
easat-3008	144	1	4	CARDINAL
easat-3008	144	2	ac	ORG
easat-3008	144	3	two	CARDINAL
easat-3008	145	1	wang et al	PERSON
easat-3008	145	2	2020	DATE
easat-3008	145	3	iraqi	NORP
easat-3008	145	4	4	CARDINAL
easat-3008	145	5	two	CARDINAL
easat-3008	145	6	1	CARDINAL
easat-3008	146	1	2	CARDINAL
easat-3008	146	2	ac	ORG
easat-3008	146	3	two	CARDINAL
easat-3008	146	4	3	CARDINAL
easat-3008	146	5	4	CARDINAL
easat-3008	147	1	wang et al.	PERSON
easat-3008	147	2	2020	DATE
easat-3008	148	1	1	CARDINAL
easat-3008	148	2	zero	CARDINAL
easat-3008	149	1	•	CARDINAL
easat-3008	149	2	1	CARDINAL
easat-3008	149	3	zero	CARDINAL
easat-3008	150	1	a financial year	DATE
easat-3008	150	2	1	CARDINAL
easat-3008	150	3	zero	CARDINAL
easat-3008	151	1	1	CARDINAL
easat-3008	151	2	0	CARDINAL
easat-3008	152	1	four	CARDINAL
easat-3008	152	2	1	CARDINAL
easat-3008	152	3	wang et al.	PERSON
easat-3008	152	4	2020	DATE
easat-3008	153	1	1	CARDINAL
easat-3008	153	2	0	CARDINAL
easat-3008	154	1	zero	CARDINAL
easat-3008	155	1	•	CARDINAL
easat-3008	155	2	1	CARDINAL
easat-3008	155	3	zero	CARDINAL
easat-3008	157	1	four	CARDINAL
easat-3008	157	2	1	CARDINAL
easat-3008	158	1	kld	ORG
easat-3008	158	2	4678	CARDINAL
easat-3008	158	3	2576-8484	DATE
easat-3008	158	4	8	CARDINAL
easat-3008	159	1	6	CARDINAL
easat-3008	159	2	4672-4682	DATE
easat-3008	159	3	2024	CARDINAL
easat-3008	159	4	10.55214/25768484.v8i6.3008	CARDINAL
easat-3008	159	5	2024	CARDINAL
easat-3008	159	6	7	CARDINAL
easat-3008	159	7	2016	DATE
easat-3008	159	8	2017	DATE
easat-3008	159	9	first	ORDINAL
easat-3008	159	10	five	CARDINAL
easat-3008	159	11	rezaei	ORG
easat-3008	159	12	2015	DATE
easat-3008	160	1	amin et al	PERSON
easat-3008	161	1	2017	CARDINAL
easat-3008	163	1	chen	PERSON
easat-3008	163	2	1	CARDINAL
easat-3008	163	3	zero	CARDINAL
easat-3008	163	4	1	CARDINAL
easat-3008	163	5	zero	CARDINAL
easat-3008	164	1	eth	ORG
easat-3008	165	1	amin et al.	PERSON
easat-3008	165	2	2021	DATE
easat-3008	165	3	nfpm non-financial	PERSON
easat-3008	165	4	1	CARDINAL
easat-3008	165	5	0	CARDINAL
easat-3008	166	1	wang et al.	PERSON
easat-3008	166	2	2020	DATE
easat-3008	167	1	1	CARDINAL
easat-3008	167	2	0	CARDINAL
easat-3008	168	1	the current year's	DATE
easat-3008	168	2	the previous year's	DATE
easat-3008	168	3	the previous year's	DATE
easat-3008	168	4	year	DATE
easat-3008	169	1	6	CARDINAL
easat-3008	169	2	6.1	CARDINAL
easat-3008	171	1	1	CARDINAL
easat-3008	172	1	1	CARDINAL
easat-3008	173	1	max min	PERSON
easat-3008	174	1	dev	PERSON
easat-3008	176	1	2.228	CARDINAL
easat-3008	176	2	0.857	CARDINAL
easat-3008	176	3	0.060 0.031 70	MONEY
easat-3008	176	4	2.080	CARDINAL
easat-3008	176	5	19.453	CARDINAL
easat-3008	176	6	1.335	CARDINAL
easat-3008	176	7	0.482	CARDINAL
easat-3008	176	8	3.644	CARDINAL
easat-3008	176	9	0.385	CARDINAL
easat-3008	176	10	0.108 0.072 70	MONEY
easat-3008	176	11	2.023 0.629 0.671 0.001	MONEY
easat-3008	176	12	2.350	CARDINAL
easat-3008	176	13	0.213	MONEY
easat-3008	176	14	1.810	CARDINAL
easat-3008	176	15	0.743	CARDINAL
easat-3008	176	16	6.942	CARDINAL
easat-3008	176	17	0.266 70 capex	MONEY
easat-3008	176	18	64/29	CARDINAL
easat-3008	176	19	4679	CARDINAL
easat-3008	176	20	2576-8484	DATE
easat-3008	176	21	8	CARDINAL
easat-3008	177	1	6	CARDINAL
easat-3008	177	2	4672-4682	DATE
easat-3008	177	3	2024	CARDINAL
easat-3008	177	4	10.55214/25768484.v8i6.3008	CARDINAL
easat-3008	177	5	2024	CARDINAL
easat-3008	177	6	70 100	CARDINAL
easat-3008	177	7	1	CARDINAL
easat-3008	177	8	iraqi	NORP
easat-3008	177	9	0.412	CARDINAL
easat-3008	178	1	0.374	CARDINAL
easat-3008	178	2	5.5	CARDINAL
easat-3008	179	1	37.5%	PERCENT
easat-3008	180	1	6.2	CARDINAL
easat-3008	182	1	first	ORDINAL
easat-3008	183	1	greater than 5	CARDINAL
easat-3008	190	1	2002	DATE
easat-3008	191	1	5%	PERCENT
easat-3008	191	2	zero	CARDINAL
easat-3008	191	3	first	ORDINAL
easat-3008	194	1	gls	ORG
easat-3008	194	2	gls	ORG
easat-3008	195	1	6.3	CARDINAL
easat-3008	195	2	6.3.1	CARDINAL
easat-3008	196	1	first	ORDINAL
easat-3008	196	2	first	ORDINAL
easat-3008	197	1	2	CARDINAL
easat-3008	198	1	0.655	CARDINAL
easat-3008	198	2	0.05	CARDINAL
easat-3008	199	1	0.358	CARDINAL
easat-3008	199	2	35.8%	PERCENT
easat-3008	200	1	wald	ORG
easat-3008	201	1	4680	CARDINAL
easat-3008	201	2	2576-8484	DATE
easat-3008	201	3	8	CARDINAL
easat-3008	202	1	6	CARDINAL
easat-3008	202	2	4672-4682	DATE
easat-3008	202	3	2024	CARDINAL
easat-3008	202	4	10.55214/25768484.v8i6.3008	CARDINAL
easat-3008	202	5	2024	CARDINAL
easat-3008	202	6	2	CARDINAL
easat-3008	203	1	first	ORDINAL
easat-3008	206	1	5.404	CARDINAL
easat-3008	206	2	12.09 0.45 0.655	QUANTITY
easat-3008	206	3	1.966	CARDINAL
easat-3008	206	4	2.817 -0.39	MONEY
easat-3008	206	5	12.929	CARDINAL
easat-3008	206	6	11.470 2.56 0.010	MONEY
easat-3008	206	7	46.805	CARDINAL
easat-3008	206	8	2.89 0.004	CARDINAL
easat-3008	206	9	22.498 10.08 2.23 0.026 capex	MONEY
easat-3008	206	10	3.229 5.443 0.59 0.553	MONEY
easat-3008	207	1	19.92	CARDINAL
easat-3008	207	2	0.0100 6.4	CARDINAL
easat-3008	208	1	second	ORDINAL
easat-3008	208	2	second	ORDINAL
easat-3008	209	1	3	CARDINAL
easat-3008	210	1	0.532	CARDINAL
easat-3008	210	2	0.05	CARDINAL
easat-3008	211	1	0.415	CARDINAL
easat-3008	211	2	41.5%	PERCENT
easat-3008	212	1	wald	ORG
easat-3008	213	1	3	CARDINAL
easat-3008	214	1	second	ORDINAL
easat-3008	215	1	16.338	CARDINAL
easat-3008	215	2	1.62 0.104	CARDINAL
easat-3008	215	3	16.726 26.745 0.63 0.532	MONEY
easat-3008	215	4	1.995 -2.24 0.025	QUANTITY
easat-3008	215	5	2.727 -0.16 0.871	CARDINAL
easat-3008	215	6	12.696	CARDINAL
easat-3008	215	7	0.481	CARDINAL
easat-3008	215	8	16.394 13.655 1.20 0.230	MONEY
easat-3008	215	9	15.630 3.38 0.001	MONEY
easat-3008	215	10	26.03	CARDINAL
easat-3008	215	11	2.42 0.016 capex	MONEY
easat-3008	215	12	4.742 5.490 0.86	MONEY
easat-3008	215	13	44.146 1.28	CARDINAL
easat-3008	215	14	0.4159	CARDINAL
easat-3008	215	15	25.73	CARDINAL
easat-3008	215	16	0.4115	CARDINAL
easat-3008	215	17	0.0000 7	DATE
easat-3008	215	18	first	ORDINAL
easat-3008	217	1	two	CARDINAL
easat-3008	218	1	first	ORDINAL
easat-3008	219	1	4681	CARDINAL
easat-3008	219	2	2576-8484	DATE
easat-3008	219	3	8	CARDINAL
easat-3008	220	1	6	CARDINAL
easat-3008	220	2	4672-4682	DATE
easat-3008	220	3	2024	CARDINAL
easat-3008	220	4	10.55214/25768484.v8i6.3008	CARDINAL
easat-3008	220	5	2024	CARDINAL
easat-3008	220	6	abol-fathi	PERSON
easat-3008	220	7	2019	DATE
easat-3008	221	1	badawi	ORG
easat-3008	221	2	2017	DATE
easat-3008	221	3	airedale	ORG
easat-3008	221	4	2019	DATE
easat-3008	221	5	ferro	ORG
easat-3008	221	6	2016	DATE
easat-3008	221	7	second	ORDINAL
easat-3008	223	1	bart et al	PERSON
easat-3008	223	2	2017	DATE
easat-3008	224	1	first	ORDINAL
easat-3008	225	1	iraqi	NORP
easat-3008	226	1	second	ORDINAL
easat-3008	230	1	second	ORDINAL
easat-3008	231	1	thirdly	ORDINAL
easat-3008	231	2	chen	PERSON
easat-3008	231	3	2010	DATE
easat-3008	232	1	fourthly	ORDINAL
easat-3008	233	1	marangori	NORP
easat-3008	233	2	2019	DATE
easat-3008	234	1	iraqi	NORP
easat-3008	235	1	iraqi	NORP
easat-3008	236	1	iraqi	NORP
easat-3008	236	2	the iraqi stock exchange	ORG
easat-3008	237	1	2024	CARDINAL
easat-3008	238	1	https://creativecommons.org/licenses/by/4.0/	WORK_OF_ART
easat-3008	240	1	1	CARDINAL
easat-3008	240	2	abdullah al-mutairi	PERSON
easat-3008	240	3	kamal naser	PERSON
easat-3008	240	4	nabi al-duwaila.(2017	PERSON
easat-3008	242	1	kuwait	GPE
easat-3008	243	1	asian	NORP
easat-3008	243	2	13	CARDINAL
easat-3008	243	3	5	CARDINAL
easat-3008	243	4	2017	DATE
easat-3008	243	5	2	CARDINAL
easat-3008	243	6	fredy maradona	PERSON
easat-3008	243	7	30	CARDINAL
easat-3008	243	8	march 2018	DATE
easat-3008	243	9	57-68	DATE
easat-3008	243	10	2576-8484	DATE
easat-3008	243	11	8	CARDINAL
easat-3008	244	1	6	CARDINAL
easat-3008	244	2	4672-4682	DATE
easat-3008	244	3	2024	CARDINAL
easat-3008	244	4	10.55214/25768484.v8i6.3008	CARDINAL
easat-3008	244	5	2024	CARDINAL
easat-3008	245	1	3	CARDINAL
easat-3008	245	2	a.h.	GPE
easat-3008	245	3	al-dmour	PERSON
easat-3008	245	4	r.h.	PERSON
easat-3008	245	5	2018	DATE
easat-3008	245	6	5	CARDINAL
easat-3008	245	7	2	CARDINAL
easat-3008	245	8	12	CARDINAL
easat-3008	246	1	4	CARDINAL
easat-3008	246	2	alawiye-adams	PERSON
easat-3008	246	3	adewale adegoke	PERSON
easat-3008	246	4	nigeria	GPE
easat-3008	247	1	january 10, 2018	DATE
easat-3008	248	1	ssrn	PERSON
easat-3008	248	2	https://ssrn.com/ abstract=3099851	PERSON
easat-3008	248	3	http://dx.doi.org/10.2139/	PERSON
easat-3008	248	4	5	CARDINAL
easat-3008	248	5	perera	PERSON
easat-3008	248	6	w.	PERSON
easat-3008	248	7	r.	PERSON
easat-3008	248	8	2017	DATE
easat-3008	248	9	asian journal of finance & accounting	ORG
easat-3008	248	10	9	CARDINAL
easat-3008	248	11	2	CARDINAL
easat-3008	249	1	399-413	CARDINAL
easat-3008	249	2	6	CARDINAL
easat-3008	249	3	noor-e-jannat	PERSON
easat-3008	249	4	anwar	PERSON
easat-3008	249	5	2016	DATE
easat-3008	249	6	bangladesh	GPE
easat-3008	249	7	7 no.	CARDINAL
easat-3008	250	1	4	CARDINAL
easat-3008	251	1	180-189	CARDINAL
easat-3008	252	1	7	CARDINAL
easat-3008	252	2	n, f., agustia	ORG
easat-3008	252	3	d.	NORP
easat-3008	252	4	m.	PERSON
easat-3008	252	5	2023	CARDINAL
easat-3008	254	1	asian	NORP
easat-3008	254	2	8	CARDINAL
easat-3008	254	3	4	CARDINAL
easat-3008	255	1	387-399	CARDINAL
easat-3008	257	1	8	CARDINAL
easat-3008	257	2	n.f.	GPE
easat-3008	257	3	triyonowati	ORG
easat-3008	257	4	rusdiyanto	ORG
easat-3008	257	5	hendrati	GPE
easat-3008	257	6	i.m.	GPE
easat-3008	257	7	nuswantara	PERSON
easat-3008	257	8	d.a.	PERSON
easat-3008	257	9	indonesia	GPE
easat-3008	257	10	11	CARDINAL
easat-3008	258	1	1, 2164556	DATE
easat-3008	258	2	9	CARDINAL
easat-3008	258	3	n.f.	GPE
easat-3008	258	4	i.b.	GPE
easat-3008	258	5	rusdiyanto	NORP
easat-3008	258	6	r.	NORP
easat-3008	258	7	2022	CARDINAL
easat-3008	258	8	9 no. 1	CARDINAL
easat-3008	258	9	2119540	DATE
easat-3008	258	10	10	CARDINAL
easat-3008	258	11	bernard raffournier alain schatt 2018	PERSON
easat-3008	258	12	switzerland	GPE
easat-3008	258	13	2018;22:345–359	CARDINAL
easat-3008	259	1	11	CARDINAL
easat-3008	259	2	m. e 2013	PERSON
easat-3008	260	1	china journal of accounting	ORG
easat-3008	260	2	12	CARDINAL
easat-3008	260	3	m. e.	PERSON
easat-3008	260	4	w. r., & lang	PERSON
easat-3008	260	5	m. h 2008	PERSON
easat-3008	261	1	13	CARDINAL
easat-3008	261	2	chen chen	PERSON
easat-3008	261	3	danqing xu	PERSON
easat-3008	261	4	zili zhuang	PERSON
easat-3008	261	5	2012	DATE
easat-3008	263	1	o. k.	PERSON
easat-3008	263	2	thomas	PERSON
easat-3008	263	3	w. b.	PERSON
easat-3008	263	4	d. vyas	PERSON
easat-3008	263	5	2009	DATE
easat-3008	264	1	ssrn	PERSON
easat-3008	265	1	14	CARDINAL
easat-3008	265	2	muhammad umar	PERSON
easat-3008	265	3	2012	DATE
easat-3008	266	1	ifrs	PERSON
easat-3008	266	2	china	GPE
easat-3008	268	1	15	CARDINAL
easat-3008	268	2	2016	CARDINAL
easat-3008	269	1	nigeria	GPE
easat-3008	269	2	walden university	ORG
easat-3008	270	1	16	CARDINAL
easat-3008	271	1	2010	DATE
easat-3008	272	1	19	CARDINAL
easat-3008	272	2	3	CARDINAL
easat-3008	272	3	193–204	CARDINAL
easat-3008	273	1	17	CARDINAL
easat-3008	273	2	jung hoon kim	PERSON
easat-3008	273	3	steve lin 2019	PERSON
easat-3008	273	4	germany	GPE
easat-3008	273	5	47	CARDINAL
easat-3008	273	6	november 2019	DATE
easat-3008	273	7	article 100445	LAW
easat-3008	273	8	18	CARDINAL
easat-3008	273	9	jaana kettunen	PERSON
easat-3008	273	10	2017	DATE
easat-3008	273	11	56	CARDINAL
easat-3008	273	12	january 2017	DATE
easat-3008	273	13	38-54	CARDINAL
easat-3008	274	1	19	CARDINAL
easat-3008	274	2	mark defond	PERSON
easat-3008	274	3	xinzi gao	PERSON
easat-3008	274	4	oliver zhen li	PERSON
easat-3008	274	5	lijun xia 2019	PERSON
easat-3008	274	6	china	GPE
easat-3008	274	7	china journal of accounting researchvolume 12	ORG
easat-3008	274	8	1march	CARDINAL
easat-3008	274	9	1-32	CARDINAL
easat-3008	274	10	20	CARDINAL
easat-3008	274	11	2015	DATE
easat-3008	274	12	africa	LOC
easat-3008	274	13	31	CARDINAL
easat-3008	274	14	2	CARDINAL
easat-3008	274	15	december 2015	DATE
easat-3008	274	16	228	CARDINAL
easat-3008	275	1	21	CARDINAL
easat-3008	275	2	abdul wahab	PERSON
easat-3008	275	3	2016	DATE
easat-3008	275	4	malaysia	GPE
easat-3008	276	1	contemporary accounting & economics	ORG
easat-3008	276	2	12	CARDINAL
easat-3008	276	3	3, december 2016	DATE
easat-3008	276	4	191-209	CARDINAL
easat-3008	277	1	22	CARDINAL
easat-3008	277	2	martinez	ORG
easat-3008	277	3	a. l. & dumer	PERSON
easat-3008	277	4	m. c. r.	PERSON
easat-3008	277	5	2012	DATE
easat-3008	278	1	brazilian	NORP
easat-3008	279	1	23	CARDINAL
easat-3008	279	2	rajni mala	PERSON
easat-3008	279	3	parmod chand	PERSON
easat-3008	280	1	2014	DATE
easat-3008	281	1	the international journal of accounting	ORG
easat-3008	281	2	49	CARDINAL
easat-3008	281	3	2	CARDINAL
easat-3008	281	4	263–288	CARDINAL
easat-3008	282	1	24	CARDINAL
easat-3008	282	2	r.	NORP
easat-3008	283	1	m. n. c. swarnapali	PERSON
easat-3008	283	2	2020	DATE
easat-3008	284	1	ifrs convergence	GPE
easat-3008	284	2	india	GPE
easat-3008	284	3	september 2020volume 40article 100336	DATE
easat-3008	285	1	25	CARDINAL
easat-3008	285	2	komalasari	PERSON
easat-3008	285	3	2019	DATE
easat-3008	285	4	standard (ifrs	ORG
easat-3008	285	5	indonesian	NORP
easat-3008	285	6	january 2019	DATE
easat-3008	285	7	7(2):169	CARDINAL