id	sid	eid	entity	type
easat-4246	1	1	2576-8484	DATE
easat-4246	2	1	9	CARDINAL
easat-4246	2	2	1	CARDINAL
easat-4246	2	3	749	CARDINAL
easat-4246	2	4	10.55214/25768484.v9i1.4246 ©	CARDINAL
easat-4246	2	5	2025	DATE
easat-4246	3	1	2025	CARDINAL
easat-4246	3	2	13	CARDINAL
easat-4246	3	3	2024	DATE
easat-4246	3	4	26	CARDINAL
easat-4246	3	5	december 2024	DATE
easat-4246	3	6	7 january 2025	DATE
easat-4246	4	1	14 january 2025	DATE
easat-4246	5	1	ifrs 13	DATE
easat-4246	5	2	sasan mehrani1	PERSON
easat-4246	5	3	tofiq2* 1department	FAC
easat-4246	5	4	university of tehran	ORG
easat-4246	5	5	tehran	GPE
easat-4246	5	6	iran	GPE
easat-4246	5	7	smehrani@ut.ac.ir	ORG
easat-4246	5	8	s.m.	GPE
easat-4246	6	1	2department	TIME
easat-4246	6	2	university of tehran	ORG
easat-4246	6	3	iran	GPE
easat-4246	6	4	adalet.tofiq@ut.ac.ir (a.t.	ORG
easat-4246	7	1	ifrs 13	DATE
easat-4246	7	2	erbil	GPE
easat-4246	7	3	iraq	GPE
easat-4246	8	1	ifrs 13	DATE
easat-4246	9	1	ifrs 13	DATE
easat-4246	10	1	second	ORDINAL
easat-4246	10	2	13	CARDINAL
easat-4246	10	3	ifrs 13	DATE
easat-4246	12	1	13	CARDINAL
easat-4246	13	1	ifrs 13	DATE
easat-4246	14	1	ifrs 13	DATE
easat-4246	15	1	1	CARDINAL
easat-4246	15	2	13	CARDINAL
easat-4246	15	3	ifrs 13	DATE
easat-4246	17	1	ifrs 13	LAW
easat-4246	18	1	13	CARDINAL
easat-4246	19	1	1	CARDINAL
easat-4246	20	1	ifrs 13	DATE
easat-4246	20	2	secondly	ORDINAL
easat-4246	22	1	13	CARDINAL
easat-4246	23	1	ifrs 13	DATE
easat-4246	23	2	750	CARDINAL
easat-4246	23	3	2576-8484	DATE
easat-4246	24	1	9	CARDINAL
easat-4246	24	2	1	CARDINAL
easat-4246	24	3	749	CARDINAL
easat-4246	24	4	2025	CARDINAL
easat-4246	24	5	10.55214/25768484.v9i1.4246 ©	CARDINAL
easat-4246	24	6	2025	DATE
easat-4246	27	1	2	CARDINAL
easat-4246	28	1	ifrs 13	DATE
easat-4246	29	1	ifrs 13	DATE
easat-4246	33	1	ifrs-13	ORG
easat-4246	33	2	3	CARDINAL
easat-4246	34	1	ifrs 13	DATE
easat-4246	35	1	13	CARDINAL
easat-4246	36	1	4	CARDINAL
easat-4246	37	1	ifrs 13	DATE
easat-4246	38	1	5	CARDINAL
easat-4246	39	1	13	CARDINAL
easat-4246	40	1	6	CARDINAL
easat-4246	41	1	ifrs 13	DATE
easat-4246	43	1	ifrs 13	DATE
easat-4246	44	1	8	CARDINAL
easat-4246	45	1	1.1	CARDINAL
easat-4246	46	1	13	CARDINAL
easat-4246	46	2	13	CARDINAL
easat-4246	47	1	13	CARDINAL
easat-4246	48	1	9	CARDINAL
easat-4246	49	1	1.2	CARDINAL
easat-4246	49	2	10	CARDINAL
easat-4246	51	1	11	CARDINAL
easat-4246	52	1	12	CARDINAL
easat-4246	53	1	1.3	CARDINAL
easat-4246	55	1	ifrs 13	LAW
easat-4246	56	1	13	CARDINAL
easat-4246	56	2	751	CARDINAL
easat-4246	56	3	2576-8484	DATE
easat-4246	57	1	9	CARDINAL
easat-4246	57	2	1	CARDINAL
easat-4246	57	3	749	CARDINAL
easat-4246	57	4	2025	CARDINAL
easat-4246	57	5	10.55214/25768484.v9i1.4246 ©	CARDINAL
easat-4246	57	6	2025	DATE
easat-4246	58	1	14	CARDINAL
easat-4246	58	2	15	CARDINAL
easat-4246	59	1	1.4	CARDINAL
easat-4246	59	2	13	CARDINAL
easat-4246	59	3	16	CARDINAL
easat-4246	60	1	17	CARDINAL
easat-4246	61	1	18	CARDINAL
easat-4246	62	1	18	CARDINAL
easat-4246	63	1	1.5	CARDINAL
easat-4246	64	1	two	CARDINAL
easat-4246	64	2	19	CARDINAL
easat-4246	65	1	al mazroui	PERSON
easat-4246	66	1	20	CARDINAL
easat-4246	66	2	13	CARDINAL
easat-4246	68	1	21	CARDINAL
easat-4246	69	1	1.6	CARDINAL
easat-4246	70	1	ifrs 13	DATE
easat-4246	71	1	22	CARDINAL
easat-4246	72	1	first	ORDINAL
easat-4246	73	1	23	CARDINAL
easat-4246	74	1	nurunnabi	PERSON
easat-4246	75	1	24	CARDINAL
easat-4246	76	1	1.7	CARDINAL
easat-4246	77	1	ifrs 13	DATE
easat-4246	77	2	25	CARDINAL
easat-4246	79	1	26	CARDINAL
easat-4246	80	1	13	CARDINAL
easat-4246	81	1	27	CARDINAL
easat-4246	82	1	1.8	CARDINAL
easat-4246	83	1	ifrs 13	DATE
easat-4246	84	1	28	CARDINAL
easat-4246	86	1	29	CARDINAL
easat-4246	86	2	ifrs 13	DATE
easat-4246	87	1	1.9	CARDINAL
easat-4246	88	1	ifrs 13	DATE
easat-4246	89	1	30	CARDINAL
easat-4246	90	1	31	CARDINAL
easat-4246	91	1	2576-8484	DATE
easat-4246	92	1	9	CARDINAL
easat-4246	92	2	1	CARDINAL
easat-4246	92	3	749	CARDINAL
easat-4246	92	4	2025	CARDINAL
easat-4246	92	5	10.55214/25768484.v9i1.4246 ©	CARDINAL
easat-4246	92	6	2025	DATE
easat-4246	92	7	1.10	CARDINAL
easat-4246	93	1	ifrs 13	DATE
easat-4246	94	1	ifrs 13	DATE
easat-4246	97	1	32	CARDINAL
easat-4246	97	2	ifrs 13	DATE
easat-4246	98	1	13	CARDINAL
easat-4246	99	1	33	CARDINAL
easat-4246	100	1	34	CARDINAL
easat-4246	101	1	2	CARDINAL
easat-4246	101	2	2.1	CARDINAL
easat-4246	102	1	13	CARDINAL
easat-4246	102	2	erbil	GPE
easat-4246	102	3	iraq	GPE
easat-4246	104	1	2.2	CARDINAL
easat-4246	104	2	erbil	GPE
easat-4246	104	3	iraq	GPE
easat-4246	105	1	166	CARDINAL
easat-4246	107	1	2.3	CARDINAL
easat-4246	107	2	erbil	ORG
easat-4246	109	1	2.4	CARDINAL
easat-4246	111	1	four-week	DATE
easat-4246	112	1	2.5	CARDINAL
easat-4246	114	1	•	CARDINAL
easat-4246	114	2	cfa	ORG
easat-4246	115	1	•	CARDINAL
easat-4246	116	1	•	CARDINAL
easat-4246	117	1	753	CARDINAL
easat-4246	117	2	2576-8484	DATE
easat-4246	118	1	9	CARDINAL
easat-4246	118	2	1	CARDINAL
easat-4246	118	3	749	CARDINAL
easat-4246	118	4	2025	CARDINAL
easat-4246	118	5	10.55214/25768484.v9i1.4246 ©	CARDINAL
easat-4246	118	6	2025	DATE
easat-4246	118	7	•	CARDINAL
easat-4246	119	1	•	CARDINAL
easat-4246	121	1	1	CARDINAL
easat-4246	122	1	cfa	ORG
easat-4246	123	1	0.78 0.82 0.84 0.64	QUANTITY
easat-4246	123	2	rf2	ORG
easat-4246	123	3	0.75	CARDINAL
easat-4246	123	4	0.81	CARDINAL
easat-4246	123	5	0.82 0.85 0.87	MONEY
easat-4246	123	6	0.85	CARDINAL
easat-4246	123	7	0.82 0.61	CARDINAL
easat-4246	123	8	0.77	CARDINAL
easat-4246	123	9	0.80	CARDINAL
easat-4246	123	10	0.81 0.83 0.85 0.62	QUANTITY
easat-4246	123	11	0.78	CARDINAL
easat-4246	123	12	0.80	CARDINAL
easat-4246	124	1	0.79 0.81 0.83 0.63	QUANTITY
easat-4246	124	2	0.80	CARDINAL
easat-4246	124	3	0.82	CARDINAL
easat-4246	124	4	0.77 0.79 0.81 0.60 ep2	QUANTITY
easat-4246	124	5	0.75	CARDINAL
easat-4246	124	6	0.78	CARDINAL
easat-4246	124	7	0.83 0.86 0.88	MONEY
easat-4246	124	8	0.84	CARDINAL
easat-4246	124	9	0.82	CARDINAL
easat-4246	124	10	0.76 0.80 0.82 0.61	MONEY
easat-4246	124	11	0.77	CARDINAL
easat-4246	124	12	0.79	CARDINAL
easat-4246	124	13	0.84 0.87 0.89 0.68	MONEY
easat-4246	124	14	0.85	CARDINAL
easat-4246	124	15	0.83 3	DATE
easat-4246	125	1	cfa	ORG
easat-4246	128	1	0.78	CARDINAL
easat-4246	130	1	0.80	CARDINAL
easat-4246	130	2	0.87	CARDINAL
easat-4246	131	1	0.85	CARDINAL
easat-4246	133	1	0.82	CARDINAL
easat-4246	134	1	0.88	CARDINAL
easat-4246	136	1	754	CARDINAL
easat-4246	136	2	2576-8484	DATE
easat-4246	137	1	9	CARDINAL
easat-4246	137	2	1	CARDINAL
easat-4246	137	3	749	CARDINAL
easat-4246	137	4	2025	CARDINAL
easat-4246	137	5	10.55214/25768484.v9i1.4246 ©	CARDINAL
easat-4246	137	6	2025	DATE
easat-4246	137	7	0.50	CARDINAL
easat-4246	137	8	over half	CARDINAL
easat-4246	138	1	0.60	CARDINAL
easat-4246	138	2	0.68	CARDINAL
easat-4246	139	1	cfa	ORG
easat-4246	140	1	2	CARDINAL
easat-4246	141	1	0.82	CARDINAL
easat-4246	141	2	0.79	CARDINAL
easat-4246	141	3	0.81	CARDINAL
easat-4246	141	4	0.84	CARDINAL
easat-4246	141	5	0.83	CARDINAL
easat-4246	141	6	0.78	CARDINAL
easat-4246	141	7	0.81	CARDINAL
easat-4246	141	8	0.83	CARDINAL
easat-4246	141	9	0.79 tf3 0.82	QUANTITY
easat-4246	142	1	0.81	CARDINAL
easat-4246	142	2	0.76	CARDINAL
easat-4246	142	3	0.80	CARDINAL
easat-4246	142	4	0.78	CARDINAL
easat-4246	142	5	0.77	CARDINAL
easat-4246	142	6	0.79	CARDINAL
easat-4246	142	7	0.85	CARDINAL
easat-4246	142	8	0.84	CARDINAL
easat-4246	142	9	0.83	CARDINAL
easat-4246	142	10	0.80 if2	QUANTITY
easat-4246	142	11	0.78	CARDINAL
easat-4246	142	12	0.79	CARDINAL
easat-4246	143	1	efa	ORG
easat-4246	145	1	close to	CARDINAL
easat-4246	145	2	1.00	CARDINAL
easat-4246	146	1	0.84	CARDINAL
easat-4246	149	1	3	CARDINAL
easat-4246	150	1	0.85	CARDINAL
easat-4246	150	2	0.87	CARDINAL
easat-4246	150	3	0.82	CARDINAL
easat-4246	150	4	0.86	CARDINAL
easat-4246	150	5	0.81	CARDINAL
easat-4246	150	6	0.79	CARDINAL
easat-4246	150	7	0.88	CARDINAL
easat-4246	150	8	0.80	CARDINAL
easat-4246	150	9	0.84 755	MONEY
easat-4246	150	10	2576-8484	DATE
easat-4246	150	11	9	CARDINAL
easat-4246	150	12	1	CARDINAL
easat-4246	150	13	749	CARDINAL
easat-4246	150	14	2025	CARDINAL
easat-4246	150	15	10.55214/25768484.v9i1.4246 ©	CARDINAL
easat-4246	150	16	2025	DATE
easat-4246	154	1	0	CARDINAL
easat-4246	154	2	1	CARDINAL
easat-4246	155	1	0.88	CARDINAL
easat-4246	159	1	4	CARDINAL
easat-4246	160	1	1 2	CARDINAL
easat-4246	160	2	1	CARDINAL
easat-4246	160	3	1.00 0.68 0.56 0.42	QUANTITY
easat-4246	160	4	0.65	CARDINAL
easat-4246	160	5	2	CARDINAL
easat-4246	160	6	0.68	CARDINAL
easat-4246	160	7	3	CARDINAL
easat-4246	160	8	0.56	CARDINAL
easat-4246	160	9	0.68 0.71	CARDINAL
easat-4246	160	10	4	CARDINAL
easat-4246	160	11	0.42 0.61 0.65	QUANTITY
easat-4246	160	12	0.57 0.61	CARDINAL
easat-4246	160	13	5	CARDINAL
easat-4246	160	14	0.35 0.49 0.58	QUANTITY
easat-4246	160	15	0.49 0.54	CARDINAL
easat-4246	160	16	6	CARDINAL
easat-4246	160	17	0.48	CARDINAL
easat-4246	160	18	7	CARDINAL
easat-4246	160	19	0.61	CARDINAL
easat-4246	160	20	0.74 0.68	CARDINAL
easat-4246	160	21	0.71	CARDINAL
easat-4246	160	22	9	CARDINAL
easat-4246	160	23	1.00	CARDINAL
easat-4246	161	1	two	CARDINAL
easat-4246	165	1	0.58	CARDINAL
easat-4246	165	2	two	CARDINAL
easat-4246	166	1	5	CARDINAL
easat-4246	167	1	0.35 0.30	CARDINAL
easat-4246	168	1	0.01	CARDINAL
easat-4246	168	2	0.42 0.35	CARDINAL
easat-4246	168	3	0.001	CARDINAL
easat-4246	168	4	0.28 0.25	CARDINAL
easat-4246	168	5	0.05	CARDINAL
easat-4246	168	6	0.39 0.33	CARDINAL
easat-4246	169	1	0.001	CARDINAL
easat-4246	169	2	0.24 0.20	CARDINAL
easat-4246	169	3	0.05	CARDINAL
easat-4246	169	4	0.31 0.28	CARDINAL
easat-4246	169	5	0.01	CARDINAL
easat-4246	169	6	0.45 0.38	CARDINAL
easat-4246	170	1	0.001	CARDINAL
easat-4246	170	2	0.37 0.31	CARDINAL
easat-4246	171	1	0.01	CARDINAL
easat-4246	172	1	1	CARDINAL
easat-4246	172	2	0.35	CARDINAL
easat-4246	172	3	one	CARDINAL
easat-4246	172	4	0.35	CARDINAL
easat-4246	173	1	2576-8484	DATE
easat-4246	174	1	9	CARDINAL
easat-4246	174	2	1	CARDINAL
easat-4246	174	3	749	CARDINAL
easat-4246	174	4	2025	CARDINAL
easat-4246	174	5	10.55214/25768484.v9i1.4246 ©	CARDINAL
easat-4246	174	6	2025	DATE
easat-4246	176	1	0.05	CARDINAL
easat-4246	176	2	asterisk	ORG
easat-4246	179	1	zero	CARDINAL
easat-4246	180	1	4.	CARDINAL
easat-4246	180	2	13	CARDINAL
easat-4246	180	3	erbil	ORG
easat-4246	180	4	iraq	GPE
easat-4246	181	1	13	CARDINAL
easat-4246	182	1	iraq	GPE
easat-4246	182	2	13	CARDINAL
easat-4246	184	1	ifrs 13	DATE
easat-4246	189	1	ifrs 13	DATE
easat-4246	190	1	13	CARDINAL
easat-4246	194	1	ifrs 13	DATE
easat-4246	196	1	ifrs 13	DATE
easat-4246	198	1	5	CARDINAL
easat-4246	198	2	•	CARDINAL
easat-4246	198	3	erbil	ORG
easat-4246	198	4	13	CARDINAL
easat-4246	199	1	•	CARDINAL
easat-4246	199	2	ifrs 13	DATE
easat-4246	200	1	•	CARDINAL
easat-4246	200	2	13	CARDINAL
easat-4246	201	1	757 edelweiss	PRODUCT
easat-4246	201	2	2576-8484	DATE
easat-4246	202	1	9	CARDINAL
easat-4246	202	2	1	CARDINAL
easat-4246	202	3	749	CARDINAL
easat-4246	202	4	2025	CARDINAL
easat-4246	202	5	10.55214/25768484.v9i1.4246 ©	CARDINAL
easat-4246	202	6	2025	DATE
easat-4246	202	7	5.1	CARDINAL
easat-4246	203	1	•	CARDINAL
easat-4246	203	2	ifrs 13	DATE
easat-4246	204	1	•	CARDINAL
easat-4246	204	2	blockchain	PERSON
easat-4246	204	3	ifrs 13	DATE
easat-4246	205	1	13	CARDINAL
easat-4246	206	1	5.2	CARDINAL
easat-4246	206	2	•	CARDINAL
easat-4246	206	3	13	CARDINAL
easat-4246	207	1	•	CARDINAL
easat-4246	207	2	ifrs 13	DATE
easat-4246	208	1	•	CARDINAL
easat-4246	208	2	13	CARDINAL
easat-4246	209	1	5.3	CARDINAL
easat-4246	209	2	•	CARDINAL
easat-4246	209	3	erbil	GPE
easat-4246	209	4	iraq	GPE
easat-4246	210	1	•	CARDINAL
easat-4246	211	1	13	CARDINAL
easat-4246	212	1	13	CARDINAL
easat-4246	216	1	2025	CARDINAL
easat-4246	217	1	https://creativecommons.org/licenses/by/4.0/	WORK_OF_ART
easat-4246	218	1	1	CARDINAL
easat-4246	218	2	nigerian	NORP
easat-4246	219	1	pacific basin	LOC
easat-4246	219	2	2021	CARDINAL
easat-4246	220	1	137-160	CARDINAL
easat-4246	221	1	2	CARDINAL
easat-4246	221	2	e. t. wahyuni	PERSON
easat-4246	221	3	g. puspitasari	PERSON
easat-4246	221	4	e. puspitasari	PERSON
easat-4246	221	5	indonesia	GPE
easat-4246	222	1	2010-2016	DATE
easat-4246	222	2	21	CARDINAL
easat-4246	222	3	1	CARDINAL
easat-4246	223	1	19-44	DATE
easat-4246	223	2	2020	DATE
easat-4246	224	1	3	CARDINAL
easat-4246	224	2	i. tlemsani	PERSON
easat-4246	224	3	m. a. mohamed hashim	PERSON
easat-4246	224	4	r. matthews	PERSON
easat-4246	224	5	saudi arabia	GPE
easat-4246	224	6	islamic	NORP
easat-4246	224	7	15	CARDINAL
easat-4246	224	8	3	CARDINAL
easat-4246	225	1	519-533	CARDINAL
easat-4246	225	2	2024	DATE
easat-4246	227	1	4	CARDINAL
easat-4246	227	2	s. a. lateef	PERSON
easat-4246	227	3	n. rashid	PERSON
easat-4246	227	4	j. k.	PERSON
easat-4246	227	5	a. b. ado	PERSON
easat-4246	227	6	nigeria	GPE
easat-4246	228	1	16-25	CARDINAL
easat-4246	228	2	2021	DATE
easat-4246	229	1	5	CARDINAL
easat-4246	229	2	a. abdullahi	PERSON
easat-4246	229	3	m. y. abubakar	PERSON
easat-4246	229	4	nigeria	GPE
easat-4246	229	5	4	CARDINAL
easat-4246	229	6	1	CARDINAL
easat-4246	230	1	11-22	CARDINAL
easat-4246	230	2	2020	DATE
easat-4246	232	1	6	CARDINAL
easat-4246	232	2	b. t. ngoc	PERSON
easat-4246	232	3	vietnam	GPE
easat-4246	232	4	17	CARDINAL
easat-4246	232	5	3	CARDINAL
easat-4246	233	1	10-26	CARDINAL
easat-4246	233	2	2020	DATE
easat-4246	234	1	https://creativecommons.org/licenses/by/4.0/	NORP
easat-4246	234	2	758	CARDINAL
easat-4246	234	3	2576-8484	DATE
easat-4246	235	1	9	CARDINAL
easat-4246	235	2	1	CARDINAL
easat-4246	235	3	749	CARDINAL
easat-4246	235	4	2025	CARDINAL
easat-4246	235	5	10.55214/25768484.v9i1.4246 ©	CARDINAL
easat-4246	235	6	2025	DATE
easat-4246	236	1	7	CARDINAL
easat-4246	236	2	claessen	PERSON
easat-4246	236	3	3	CARDINAL
easat-4246	236	4	ifrs 13	LAW
easat-4246	236	5	18	CARDINAL
easat-4246	236	6	4	CARDINAL
easat-4246	237	1	378-390	CARDINAL
easat-4246	237	2	2021	DATE
easat-4246	238	1	8	CARDINAL
easat-4246	238	2	m. kędzior	PERSON
easat-4246	238	3	m. cyganska	PERSON
easat-4246	238	4	d. syrrakos	PERSON
easat-4246	238	5	poland	GPE
easat-4246	238	6	31	DATE
easat-4246	238	7	2	CARDINAL
easat-4246	239	1	155-168	CARDINAL
easat-4246	239	2	2020	DATE
easat-4246	241	1	9	CARDINAL
easat-4246	241	2	i. u. khan	PERSON
easat-4246	241	3	a. usman	PERSON
easat-4246	241	4	m. jan	PERSON
easat-4246	241	5	pakistan	GPE
easat-4246	241	6	7	CARDINAL
easat-4246	241	7	11	CARDINAL
easat-4246	242	1	556-580	CARDINAL
easat-4246	242	2	2021	DATE
easat-4246	243	1	10	CARDINAL
easat-4246	243	2	j. imhanzenobe	PERSON
easat-4246	243	3	business & management	ORG
easat-4246	243	4	9	CARDINAL
easat-4246	243	5	1	CARDINAL
easat-4246	243	6	2039057	DATE
easat-4246	243	7	2022	CARDINAL
easat-4246	245	1	11	CARDINAL
easat-4246	245	2	standard (ifrs	ORG
easat-4246	245	3	ethiopia	GPE
easat-4246	245	4	ethiopia	GPE
easat-4246	245	5	asian journal of management	WORK_OF_ART
easat-4246	245	6	11	CARDINAL
easat-4246	245	7	4	CARDINAL
easat-4246	246	1	419	CARDINAL
easat-4246	246	2	2020	DATE
easat-4246	248	1	12	CARDINAL
easat-4246	248	2	m. el-helaly	PERSON
easat-4246	248	3	c. g. ntim	PERSON
easat-4246	248	4	m. soliman	PERSON
easat-4246	248	5	54	DATE
easat-4246	248	6	101241	CARDINAL
easat-4246	248	7	2020	DATE
easat-4246	249	1	13	CARDINAL
easat-4246	249	2	m. nurunnabi	PERSON
easat-4246	249	3	e. k. jermakowicz	PERSON
easat-4246	249	4	h. donker	PERSON
easat-4246	249	5	saudi arabia	GPE
easat-4246	249	6	28	CARDINAL
easat-4246	249	7	2	CARDINAL
easat-4246	250	1	243	CARDINAL
easat-4246	250	2	2020	DATE
easat-4246	252	1	14	CARDINAL
easat-4246	252	2	m. h.	PERSON
easat-4246	252	3	islamic	NORP
easat-4246	252	4	uae	GPE
easat-4246	252	5	33	DATE
easat-4246	252	6	1	CARDINAL
easat-4246	253	1	75-91	CARDINAL
easat-4246	253	2	2020	DATE
easat-4246	255	1	15	CARDINAL
easat-4246	255	2	n. phugiang	PERSON
easat-4246	255	3	n. t. l. phuong	PERSON
easat-4246	255	4	h. t. tam	PERSON
easat-4246	255	5	d. n. ha	PERSON
easat-4246	255	6	vietnam	GPE
easat-4246	255	7	8	CARDINAL
easat-4246	255	8	1	CARDINAL
easat-4246	255	9	2022	CARDINAL
easat-4246	256	1	16	CARDINAL
easat-4246	256	2	s. bandara	PERSON
easat-4246	256	3	m. falta	PERSON
easat-4246	256	4	asian	NORP
easat-4246	256	5	29	CARDINAL
easat-4246	256	6	4	CARDINAL
easat-4246	257	1	525-557	CARDINAL
easat-4246	257	2	2021	CARDINAL
easat-4246	258	1	17	CARDINAL
easat-4246	258	2	k. hlel	PERSON
easat-4246	258	3	i. kahloul	PERSON
easat-4246	258	4	h. bouzgarrou	PERSON
easat-4246	258	5	18	CARDINAL
easat-4246	258	6	2	CARDINAL
easat-4246	259	1	325	CARDINAL
easat-4246	259	2	2020	DATE
easat-4246	260	1	18	CARDINAL
easat-4246	260	2	a. adhikari	PERSON
easat-4246	260	3	m. bansal	PERSON
easat-4246	260	4	a. kumar	PERSON
easat-4246	260	5	india	GPE
easat-4246	260	6	45	CARDINAL
easat-4246	260	7	100430	DATE
easat-4246	260	8	2021	DATE
easat-4246	261	1	https://doi.org/10.1016/j.intaccaudtax.2021.100430	ORG
easat-4246	261	2	19	CARDINAL
easat-4246	261	3	h. c. nguyen	PERSON
easat-4246	261	4	m. h. nguyen	PERSON
easat-4246	261	5	b. h. tran	PERSON
easat-4246	261	6	t. t. n. nguyen	PERSON
easat-4246	261	7	l. t. t. hoang	PERSON
easat-4246	261	8	t. t. h.	PERSON
easat-4246	261	9	annual	DATE
easat-4246	261	10	vietnam	GPE
easat-4246	261	11	30	CARDINAL
easat-4246	261	12	6	CARDINAL
easat-4246	262	1	1543-1570	CARDINAL
easat-4246	262	2	2022	CARDINAL
easat-4246	264	1	20	CARDINAL
easat-4246	264	2	t. s. s. al mazroui	PERSON
easat-4246	264	3	m. s. al	PERSON
easat-4246	264	4	e. r. ahmed	PERSON
easat-4246	264	5	oman	GPE
easat-4246	264	6	6	CARDINAL
easat-4246	264	7	2	CARDINAL
easat-4246	265	1	552-563	CARDINAL
easat-4246	265	2	2023	CARDINAL
easat-4246	266	1	21	CARDINAL
easat-4246	266	2	a. hoti	PERSON
easat-4246	266	3	l. krasniqi	PERSON
easat-4246	266	4	13	CARDINAL
easat-4246	268	1	506-515	CARDINAL
easat-4246	268	2	2022	CARDINAL
easat-4246	270	1	22	CARDINAL
easat-4246	270	2	a. liapis	PERSON
easat-4246	270	3	g. christos	PERSON
easat-4246	270	4	ifrs 13	DATE
easat-4246	270	5	kne social sciences	ORG
easat-4246	271	1	271–297	CARDINAL
easat-4246	271	2	2023	CARDINAL
easat-4246	273	1	23	CARDINAL
easat-4246	273	2	a. quagli	PERSON
easat-4246	273	3	e. roncagliolo	PERSON
easat-4246	273	4	g. d’alauro	PERSON
easat-4246	273	5	european	NORP
easat-4246	273	6	ifrs 15	DATE
easat-4246	273	7	18	CARDINAL
easat-4246	273	8	3	CARDINAL
easat-4246	273	9	290-303	CARDINAL
easat-4246	273	10	2021	CARDINAL
easat-4246	274	1	24	CARDINAL
easat-4246	274	2	m. nurunnabi	PERSON
easat-4246	276	1	2021	CARDINAL
easat-4246	277	1	25	CARDINAL
easat-4246	277	2	r. r. barniv	PERSON
easat-4246	277	3	m. myring	PERSON
easat-4246	277	4	t. westfall	GPE
easat-4246	277	5	46	DATE
easat-4246	277	6	100443	CARDINAL
easat-4246	277	7	2022	CARDINAL
easat-4246	278	1	26	CARDINAL
easat-4246	279	1	6	CARDINAL
easat-4246	279	2	7	CARDINAL
easat-4246	280	1	1633-1648	CARDINAL
easat-4246	280	2	2022	CARDINAL
easat-4246	281	1	27	CARDINAL
easat-4246	281	2	c. ma	PERSON
easat-4246	281	3	r. u. awan	PERSON
easat-4246	281	4	d. ren	PERSON
easat-4246	281	5	m. alharthi	PERSON
easat-4246	281	6	j. haider	PERSON
easat-4246	281	7	r. kouser	PERSON
easat-4246	281	8	plos one	PERSON
easat-4246	281	9	17	CARDINAL
easat-4246	281	10	7	CARDINAL
easat-4246	281	11	2022	CARDINAL
easat-4246	283	1	28	CARDINAL
easat-4246	283	2	i. basiakos	PERSON
easat-4246	283	3	kotsilaras	PERSON
easat-4246	283	4	e. thalassinos	PERSON
easat-4246	283	5	greek	NORP
easat-4246	283	6	11	CARDINAL
easat-4246	283	7	3	CARDINAL
easat-4246	284	1	3-26	CARDINAL
easat-4246	284	2	2021	DATE
easat-4246	286	1	29	CARDINAL
easat-4246	286	2	a. tarca	PERSON
easat-4246	286	3	australian	NORP
easat-4246	286	4	30	CARDINAL
easat-4246	286	5	4	CARDINAL
easat-4246	287	1	231-242	CARDINAL
easat-4246	287	2	2020	DATE
easat-4246	288	1	30	CARDINAL
easat-4246	288	2	m. e. bradbury	PERSON
easat-4246	288	3	t. scott	PERSON
easat-4246	288	4	61	DATE
easat-4246	288	5	2247-2268	CARDINAL
easat-4246	288	6	2021	DATE
easat-4246	289	1	31	CARDINAL
easat-4246	289	2	a. alomair	PERSON
easat-4246	289	3	a. farley	PERSON
easat-4246	289	4	h. h. yang	PERSON
easat-4246	289	5	saudi arabia	GPE
easat-4246	289	6	62	DATE
easat-4246	289	7	2	CARDINAL
easat-4246	290	1	2839-2878	CARDINAL
easat-4246	290	2	2022	CARDINAL
easat-4246	291	1	32	CARDINAL
easat-4246	291	2	j. edeigba	PERSON
easat-4246	291	3	c. gan	PERSON
easat-4246	291	4	f. amenkhienan	PERSON
easat-4246	291	5	nigeria	GPE
easat-4246	291	6	55	DATE
easat-4246	291	7	1	CARDINAL
easat-4246	292	1	105	CARDINAL
easat-4246	292	2	2020	DATE
easat-4246	294	1	33	CARDINAL
easat-4246	294	2	o. m. alhawtmeh	PERSON
easat-4246	294	3	ifrs 17	DATE
easat-4246	294	4	ifrs 4	DATE
easat-4246	294	5	jordanian	NORP
easat-4246	294	6	15	CARDINAL
easat-4246	294	7	11	CARDINAL
easat-4246	294	8	8612	CARDINAL
easat-4246	294	9	2023	CARDINAL
easat-4246	295	1	34	CARDINAL
easat-4246	295	2	g. desalegn	PERSON
easat-4246	296	1	ethiopia	GPE
easat-4246	296	2	11	CARDINAL
easat-4246	296	3	7	CARDINAL
easat-4246	297	1	18	CARDINAL
easat-4246	297	2	2020	DATE
easat-4246	298	1	https://doi.org/10.1016/j.intaccaudtax.2021.100430	PRODUCT