id	sid	eid	entity	type
easat-7238	1	1	2576-8484	DATE
easat-7238	2	1	9	CARDINAL
easat-7238	2	2	5	CARDINAL
easat-7238	2	3	1620-1638 2025	CARDINAL
easat-7238	2	4	10.55214/25768484.v9i5.7238 ©	CARDINAL
easat-7238	2	5	2025	CARDINAL
easat-7238	3	1	2025	CARDINAL
easat-7238	3	2	5	CARDINAL
easat-7238	3	3	16 april 2025	DATE
easat-7238	3	4	21 april 2025	DATE
easat-7238	3	5	15 may 2025	CARDINAL
easat-7238	3	6	nu1	ORG
easat-7238	3	7	bui linh chi2	ORG
easat-7238	3	8	nguyen thi	PERSON
easat-7238	3	9	1international	CARDINAL
easat-7238	3	10	hanoi	GPE
easat-7238	3	11	vietnam	GPE
easat-7238	3	12	nutt@vnu.edu.vn(t.t.n	ORG
easat-7238	4	1	vietnam national university	ORG
easat-7238	4	2	hanoi	GPE
easat-7238	4	3	vietnam	GPE
easat-7238	4	4	ljnhchj111@gmail.com	ORG
easat-7238	5	1	3hanoi	CARDINAL
easat-7238	5	2	vietnam	GPE
easat-7238	5	3	dangthihoaibac@yahoo.com.vn	DATE
easat-7238	6	1	vietnam	GPE
easat-7238	6	2	huonghd.ecore@gmail.com	ORG
easat-7238	6	3	h.d.h	ORG
easat-7238	7	1	5university	CARDINAL
easat-7238	7	2	vietnam national university	ORG
easat-7238	7	3	hanoi	GPE
easat-7238	7	4	vietnam	GPE
easat-7238	9	1	ema	ORG
easat-7238	10	1	ema	ORG
easat-7238	10	2	hanoi city	GPE
easat-7238	10	3	vietnam	GPE
easat-7238	12	1	163	CARDINAL
easat-7238	12	2	hanoi	GPE
easat-7238	13	1	ema	ORG
easat-7238	14	1	ema	ORG
easat-7238	15	1	ema	ORG
easat-7238	17	1	vietnam	GPE
easat-7238	18	1	ema	ORG
easat-7238	19	1	1	CARDINAL
easat-7238	19	2	1989	DATE
easat-7238	19	3	the united nations conference on sustainable development	ORG
easat-7238	19	4	2012	DATE
easat-7238	20	1	the united nations environment programme	ORG
easat-7238	21	1	vietnam	GPE
easat-7238	21	2	2012	DATE
easat-7238	22	1	vietnam	GPE
easat-7238	24	1	over 70%	PERCENT
easat-7238	25	1	ema	ORG
easat-7238	26	1	hanoi	GPE
easat-7238	26	2	ema	ORG
easat-7238	29	1	chemaamna511@gmail.com(a.c	PERSON
easat-7238	29	2	jabbar.ulhaq@uos.edu.pk(j.u.h.	PERSON
easat-7238	30	1	1621	CARDINAL
easat-7238	30	2	2576-8484	DATE
easat-7238	31	1	9	CARDINAL
easat-7238	31	2	5	CARDINAL
easat-7238	31	3	1620-1638	CARDINAL
easat-7238	31	4	2025	CARDINAL
easat-7238	31	5	10.55214/25768484.v9i5.7238 ©	CARDINAL
easat-7238	31	6	2025	CARDINAL
easat-7238	31	7	vietnam	GPE
easat-7238	31	8	hanoi	GPE
easat-7238	32	1	hanoi	GPE
easat-7238	33	1	2	CARDINAL
easat-7238	33	2	2.1	CARDINAL
easat-7238	34	1	2.1.1	CARDINAL
easat-7238	38	1	u.s.	GPE
easat-7238	38	2	1	CARDINAL
easat-7238	38	3	three	CARDINAL
easat-7238	38	4	1	CARDINAL
easat-7238	38	5	2	CARDINAL
easat-7238	38	6	3	CARDINAL
easat-7238	41	1	the international federation of accountants	ORG
easat-7238	41	2	2	CARDINAL
easat-7238	43	1	pearce	PERSON
easat-7238	44	1	3	CARDINAL
easat-7238	47	1	2.1.2	CARDINAL
easat-7238	49	1	4	CARDINAL
easat-7238	51	1	2	CARDINAL
easat-7238	53	1	5	CARDINAL
easat-7238	55	1	1622	CARDINAL
easat-7238	55	2	2576-8484	DATE
easat-7238	55	3	9	CARDINAL
easat-7238	55	4	5	CARDINAL
easat-7238	55	5	1620-1638	CARDINAL
easat-7238	55	6	2025	CARDINAL
easat-7238	55	7	10.55214/25768484.v9i5.7238 ©	CARDINAL
easat-7238	55	8	2025	CARDINAL
easat-7238	55	9	37	DATE
easat-7238	56	1	2	CARDINAL
easat-7238	58	1	1	CARDINAL
easat-7238	60	1	1	CARDINAL
easat-7238	61	1	5	CARDINAL
easat-7238	63	1	2.2	CARDINAL
easat-7238	63	2	2.2.1	CARDINAL
easat-7238	63	3	lawrence	PERSON
easat-7238	63	4	6	CARDINAL
easat-7238	66	1	ema	ORG
easat-7238	66	2	ema	ORG
easat-7238	67	1	ema	ORG
easat-7238	68	1	2.2.2	CARDINAL
easat-7238	68	2	7	CARDINAL
easat-7238	69	1	three	CARDINAL
easat-7238	72	1	hanoi	GPE
easat-7238	73	1	2.2.3	CARDINAL
easat-7238	74	1	8	CARDINAL
easat-7238	75	1	1623	CARDINAL
easat-7238	75	2	2576-8484	DATE
easat-7238	76	1	9	CARDINAL
easat-7238	76	2	5	CARDINAL
easat-7238	76	3	1620-1638	CARDINAL
easat-7238	76	4	2025	CARDINAL
easat-7238	76	5	10.55214/25768484.v9i5.7238 ©	CARDINAL
easat-7238	76	6	2025	CARDINAL
easat-7238	77	1	chang	PERSON
easat-7238	77	2	deegan	PERSON
easat-7238	78	1	9	CARDINAL
easat-7238	80	1	2.2.4	CARDINAL
easat-7238	80	2	freeman	PERSON
easat-7238	80	3	10	CARDINAL
easat-7238	84	1	2.3	CARDINAL
easat-7238	84	2	2.3.1	CARDINAL
easat-7238	85	1	2.3.2	CARDINAL
easat-7238	87	1	2.3.3	CARDINAL
easat-7238	88	1	2.3.4	CARDINAL
easat-7238	90	1	2.3.5	CARDINAL
easat-7238	92	1	2.4	CARDINAL
easat-7238	95	1	1624	CARDINAL
easat-7238	95	2	2576-8484	DATE
easat-7238	96	1	9	CARDINAL
easat-7238	96	2	5	CARDINAL
easat-7238	96	3	1620-1638	CARDINAL
easat-7238	96	4	2025	CARDINAL
easat-7238	96	5	10.55214/25768484.v9i5.7238 ©	CARDINAL
easat-7238	96	6	2025	CARDINAL
easat-7238	96	7	3	CARDINAL
easat-7238	96	8	3.1	CARDINAL
easat-7238	97	1	ea	CARDINAL
easat-7238	97	2	ema	ORG
easat-7238	97	3	ecma	ORG
easat-7238	97	4	the late 20th century	DATE
easat-7238	99	1	the 1990s	DATE
easat-7238	99	2	ema	ORG
easat-7238	99	3	the united states	GPE
easat-7238	99	4	europe	LOC
easat-7238	99	5	japan	GPE
easat-7238	100	1	1	CARDINAL
easat-7238	100	2	2	CARDINAL
easat-7238	100	3	ema	ORG
easat-7238	101	1	vietnam	GPE
easat-7238	101	2	southeast asia	LOC
easat-7238	101	3	ema-sea	ORG
easat-7238	102	1	four	CARDINAL
easat-7238	102	2	thailand	GPE
easat-7238	102	3	philippines	GPE
easat-7238	102	4	indonesia	GPE
easat-7238	102	5	vietnam	GPE
easat-7238	102	6	november 2003 to	DATE
easat-7238	102	7	ho chi	GPE
easat-7238	103	1	vietnam	GPE
easat-7238	103	2	the early 21st century	DATE
easat-7238	104	1	ecma	ORG
easat-7238	104	2	2	CARDINAL
easat-7238	105	1	11	CARDINAL
easat-7238	105	2	12	CARDINAL
easat-7238	105	3	vietnam	GPE
easat-7238	105	4	japan	GPE
easat-7238	105	5	the united states	GPE
easat-7238	105	6	germany	GPE
easat-7238	105	7	south korea	GPE
easat-7238	107	1	13	CARDINAL
easat-7238	109	1	ema	ORG
easat-7238	110	1	vietnam	GPE
easat-7238	110	2	11	CARDINAL
easat-7238	111	1	ema	ORG
easat-7238	112	1	ema	ORG
easat-7238	113	1	13	CARDINAL
easat-7238	115	1	14	CARDINAL
easat-7238	116	1	15	CARDINAL
easat-7238	116	2	vietnam	GPE
easat-7238	118	1	jalaludin	GPE
easat-7238	119	1	16	CARDINAL
easat-7238	119	2	ema	ORG
easat-7238	120	1	1625	CARDINAL
easat-7238	120	2	2576-8484	DATE
easat-7238	121	1	9	CARDINAL
easat-7238	121	2	5	CARDINAL
easat-7238	121	3	1620-1638	CARDINAL
easat-7238	121	4	2025	CARDINAL
easat-7238	121	5	10.55214/25768484.v9i5.7238 ©	CARDINAL
easat-7238	121	6	2025	CARDINAL
easat-7238	123	1	17	CARDINAL
easat-7238	123	2	vietnam	GPE
easat-7238	124	1	ema	ORG
easat-7238	126	1	18	CARDINAL
easat-7238	126	2	chang	PERSON
easat-7238	127	1	9	CARDINAL
easat-7238	129	1	vietnam	GPE
easat-7238	129	2	15	CARDINAL
easat-7238	130	1	ema	ORG
easat-7238	133	1	13	CARDINAL
easat-7238	135	1	19	CARDINAL
easat-7238	135	2	vietnam	GPE
easat-7238	137	1	h6	ORG
easat-7238	137	2	hanoi	GPE
easat-7238	138	1	ema	ORG
easat-7238	139	1	18	CARDINAL
easat-7238	140	1	ema	ORG
easat-7238	141	1	20	CARDINAL
easat-7238	142	1	ema	ORG
easat-7238	143	1	3.2	CARDINAL
easat-7238	144	1	one	CARDINAL
easat-7238	144	2	six	CARDINAL
easat-7238	145	1	ema	ORG
easat-7238	145	2	ema	ORG
easat-7238	145	3	ema	ORG
easat-7238	145	4	β0\beta_0β0	PRODUCT
easat-7238	145	5	1626	CARDINAL
easat-7238	145	6	2576-8484	DATE
easat-7238	146	1	9	CARDINAL
easat-7238	146	2	5	CARDINAL
easat-7238	146	3	1620-1638	CARDINAL
easat-7238	146	4	2025	CARDINAL
easat-7238	146	5	10.55214/25768484.v9i5.7238 ©	CARDINAL
easat-7238	146	6	2025	CARDINAL
easat-7238	147	1	\beta_2	ORG
easat-7238	147	2	\beta_3	PERSON
easat-7238	148	1	1	CARDINAL
easat-7238	149	1	1	CARDINAL
easat-7238	150	1	1	CARDINAL
easat-7238	150	2	over 300 billion	MONEY
easat-7238	151	1	20	CARDINAL
easat-7238	151	2	2	CARDINAL
easat-7238	151	3	3	CARDINAL
easat-7238	151	4	200	CARDINAL
easat-7238	151	5	4 bs4	QUANTITY
easat-7238	151	6	1	CARDINAL
easat-7238	152	1	13	CARDINAL
easat-7238	152	2	2	CARDINAL
easat-7238	152	3	3	CARDINAL
easat-7238	152	4	4	CARDINAL
easat-7238	152	5	haccp	ORG
easat-7238	152	6	iso	PERSON
easat-7238	153	1	1	CARDINAL
easat-7238	154	1	16	CARDINAL
easat-7238	154	2	2	CARDINAL
easat-7238	154	3	3	CARDINAL
easat-7238	154	4	4	CARDINAL
easat-7238	155	1	13	CARDINAL
easat-7238	155	2	1 ca1	CARDINAL
easat-7238	156	1	11	CARDINAL
easat-7238	156	2	20	CARDINAL
easat-7238	156	3	2	CARDINAL
easat-7238	156	4	3	CARDINAL
easat-7238	156	5	acca	GPE
easat-7238	156	6	icaew	ORG
easat-7238	156	7	australia	GPE
easat-7238	156	8	4	CARDINAL
easat-7238	156	9	at least 5 years	DATE
easat-7238	156	10	1	CARDINAL
easat-7238	156	11	chang	PERSON
easat-7238	156	12	deegan	PERSON
easat-7238	157	1	9	CARDINAL
easat-7238	157	2	18	CARDINAL
easat-7238	157	3	2	CARDINAL
easat-7238	157	4	ma2	ORG
easat-7238	157	5	3	CARDINAL
easat-7238	157	6	1627	CARDINAL
easat-7238	157	7	2576-8484	DATE
easat-7238	158	1	9	CARDINAL
easat-7238	158	2	5	CARDINAL
easat-7238	158	3	1620-1638	CARDINAL
easat-7238	158	4	2025	CARDINAL
easat-7238	158	5	10.55214/25768484.v9i5.7238 ©	CARDINAL
easat-7238	158	6	2025	CARDINAL
easat-7238	158	7	4	CARDINAL
easat-7238	158	8	ema	ORG
easat-7238	159	1	18	CARDINAL
easat-7238	159	2	2	CARDINAL
easat-7238	160	1	18	CARDINAL
easat-7238	161	1	18	CARDINAL
easat-7238	161	2	4	CARDINAL
easat-7238	161	3	15	CARDINAL
easat-7238	161	4	ema	ORG
easat-7238	161	5	1	CARDINAL
easat-7238	161	6	2	CARDINAL
easat-7238	161	7	2	CARDINAL
easat-7238	161	8	3 ema3	DATE
easat-7238	161	9	21	CARDINAL
easat-7238	161	10	ismail	PERSON
easat-7238	162	1	22	CARDINAL
easat-7238	162	2	1	CARDINAL
easat-7238	162	3	6	CARDINAL
easat-7238	162	4	hanoi	GPE
easat-7238	163	1	180	CARDINAL
easat-7238	163	2	163	CARDINAL
easat-7238	164	1	4	CARDINAL
easat-7238	164	2	4.1	CARDINAL
easat-7238	165	1	8	CARDINAL
easat-7238	167	1	hanoi	GPE
easat-7238	167	2	ema	ORG
easat-7238	168	1	ema	ORG
easat-7238	169	1	ema	ORG
easat-7238	170	1	ema	ORG
easat-7238	172	1	180	CARDINAL
easat-7238	172	2	163	CARDINAL
easat-7238	172	3	90.5%	PERCENT
easat-7238	173	1	2	CARDINAL
easat-7238	174	1	3 1.8%	PERCENT
easat-7238	174	2	4 2.5%	PERCENT
easat-7238	174	3	22 13.5%	PERCENT
easat-7238	174	4	39 23.9%	PERCENT
easat-7238	174	5	95 58.3%	PERCENT
easat-7238	174	6	2576-8484	DATE
easat-7238	175	1	9	CARDINAL
easat-7238	175	2	5	CARDINAL
easat-7238	175	3	1620-1638	CARDINAL
easat-7238	175	4	2025	CARDINAL
easat-7238	175	5	10.55214/25768484.v9i5.7238 ©	CARDINAL
easat-7238	175	6	2025	CARDINAL
easat-7238	175	7	2.853	CARDINAL
easat-7238	175	8	3.583	CARDINAL
easat-7238	176	1	2.313	CARDINAL
easat-7238	176	2	3.681	CARDINAL
easat-7238	177	1	2.742	CARDINAL
easat-7238	177	2	3.350	CARDINAL
easat-7238	178	1	2.952	CARDINAL
easat-7238	178	2	3.546	CARDINAL
easat-7238	179	1	2.454	CARDINAL
easat-7238	179	2	3.321	CARDINAL
easat-7238	180	1	ema	ORG
easat-7238	180	2	3.313	CARDINAL
easat-7238	180	3	3.939	CARDINAL
easat-7238	180	4	ema	ORG
easat-7238	181	1	ema	ORG
easat-7238	181	2	ema	ORG
easat-7238	181	3	3.062	CARDINAL
easat-7238	181	4	3.724	CARDINAL
easat-7238	182	1	3	CARDINAL
easat-7238	183	1	163	CARDINAL
easat-7238	183	2	0.9675	MONEY
easat-7238	183	3	163	CARDINAL
easat-7238	183	4	3.282	CARDINAL
easat-7238	183	5	163	CARDINAL
easat-7238	183	6	0.7079	MONEY
easat-7238	183	7	163	CARDINAL
easat-7238	183	8	0.8404	MONEY
easat-7238	183	9	163	CARDINAL
easat-7238	183	10	1.0	CARDINAL
easat-7238	183	11	2.906	CARDINAL
easat-7238	183	12	0.8673	MONEY
easat-7238	183	13	ema	ORG
easat-7238	183	14	di	ORG
easat-7238	183	15	163	CARDINAL
easat-7238	183	16	0.8671	MONEY
easat-7238	183	17	ema	ORG
easat-7238	183	18	ema	ORG
easat-7238	183	19	163	CARDINAL
easat-7238	183	20	1.0	CARDINAL
easat-7238	183	21	0.8555 4.2	PRODUCT
easat-7238	184	1	4.2.1	CARDINAL
easat-7238	185	1	4	CARDINAL
easat-7238	186	1	ea	CARDINAL
easat-7238	188	1	0.658	CARDINAL
easat-7238	189	1	0.542	CARDINAL
easat-7238	191	1	1629	CARDINAL
easat-7238	191	2	2576-8484	DATE
easat-7238	192	1	9	CARDINAL
easat-7238	192	2	5	CARDINAL
easat-7238	192	3	1620-1638	CARDINAL
easat-7238	192	4	2025	CARDINAL
easat-7238	192	5	10.55214/25768484.v9i5.7238 ©	CARDINAL
easat-7238	192	6	2025	CARDINAL
easat-7238	192	7	4	CARDINAL
easat-7238	194	1	0.850	CARDINAL
easat-7238	194	2	9.098	CARDINAL
easat-7238	194	3	0.757	CARDINAL
easat-7238	194	4	9.828	CARDINAL
easat-7238	194	5	6.279	MONEY
easat-7238	194	6	0.768 bs4	MONEY
easat-7238	194	7	0.863	CARDINAL
easat-7238	194	8	rp1	ORG
easat-7238	194	9	9.061	CARDINAL
easat-7238	194	10	8.663	CARDINAL
easat-7238	194	11	4.385	MONEY
easat-7238	194	12	10.031	CARDINAL
easat-7238	194	13	9.276	CARDINAL
easat-7238	195	1	4.448	MONEY
easat-7238	195	2	0.660	CARDINAL
easat-7238	195	3	2.762	MONEY
easat-7238	195	4	8.681	CARDINAL
easat-7238	195	5	2.811 0.476	MONEY
easat-7238	195	6	8.982	CARDINAL
easat-7238	195	7	2.628	MONEY
easat-7238	195	8	6.393	CARDINAL
easat-7238	195	9	6.81	CARDINAL
easat-7238	195	10	0.668	CARDINAL
easat-7238	195	11	6.387	CARDINAL
easat-7238	195	12	3.708	MONEY
easat-7238	195	13	6.227	CARDINAL
easat-7238	195	14	3.164	MONEY
easat-7238	195	15	0.667	CARDINAL
easat-7238	195	16	0.821	CARDINAL
easat-7238	195	17	8.362	CARDINAL
easat-7238	195	18	4.776	MONEY
easat-7238	195	19	ma2	ORG
easat-7238	195	20	7.847	CARDINAL
easat-7238	195	21	4.785	MONEY
easat-7238	195	22	8.38	CARDINAL
easat-7238	195	23	0.752	CARDINAL
easat-7238	195	24	8.613	CARDINAL
easat-7238	195	25	0.664	CARDINAL
easat-7238	195	26	5.405	MONEY
easat-7238	195	27	0.833 di2	CARDINAL
easat-7238	195	28	5.45 0.772 0.841	MONEY
easat-7238	195	29	di3	ORG
easat-7238	195	30	5.591 0.722 0.86	MONEY
easat-7238	195	31	0.869	CARDINAL
easat-7238	195	32	ema	ORG
easat-7238	195	33	0.910	CARDINAL
easat-7238	195	34	13.011 0.674	MONEY
easat-7238	195	35	0.82	CARDINAL
easat-7238	195	36	0.768 0.892	CARDINAL
easat-7238	195	37	14.282 13.13	MONEY
easat-7238	195	38	4.2.2	MONEY
easat-7238	196	1	24	CARDINAL
easat-7238	197	1	hanoi	GPE
easat-7238	198	1	two	CARDINAL
easat-7238	200	1	1630	CARDINAL
easat-7238	200	2	2576-8484	DATE
easat-7238	201	1	9	CARDINAL
easat-7238	201	2	5	CARDINAL
easat-7238	201	3	1620-1638	CARDINAL
easat-7238	201	4	2025	CARDINAL
easat-7238	201	5	10.55214/25768484.v9i5.7238 ©	CARDINAL
easat-7238	201	6	2025	CARDINAL
easat-7238	201	7	5	CARDINAL
easat-7238	201	8	kmo	PERSON
easat-7238	201	9	bartlett	PERSON
easat-7238	202	1	kaiser-meyer-olkin (kmo	ORG
easat-7238	202	2	0.864	CARDINAL
easat-7238	202	3	bartlett	PERSON
easat-7238	202	4	chi-square	PERSON
easat-7238	202	5	3692.368 degrees	QUANTITY
easat-7238	202	6	197	CARDINAL
easat-7238	202	7	bartlett	PERSON
easat-7238	202	8	0.000 < 0.05	MONEY
easat-7238	203	1	0.864	CARDINAL
easat-7238	203	2	greater than 0.5	CARDINAL
easat-7238	203	3	6	CARDINAL
easat-7238	204	1	1 7.686	CARDINAL
easat-7238	204	2	32.024	CARDINAL
easat-7238	204	3	3	CARDINAL
easat-7238	204	4	7.830	MONEY
easat-7238	204	5	1.639	CARDINAL
easat-7238	204	6	1.358	MONEY
easat-7238	204	7	1.299	CARDINAL
easat-7238	204	8	1.095	CARDINAL
easat-7238	204	9	six	CARDINAL
easat-7238	204	10	24	CARDINAL
easat-7238	204	11	six	CARDINAL
easat-7238	205	1	70.643%	PERCENT
easat-7238	205	2	five	CARDINAL
easat-7238	205	3	70.471%	PERCENT
easat-7238	206	1	sixth	ORDINAL
easat-7238	206	2	1.095	CARDINAL
easat-7238	207	1	0.578	CARDINAL
easat-7238	208	1	7	CARDINAL
easat-7238	209	1	1 2	CARDINAL
easat-7238	209	2	di3 -0.838 di2 -0.835 di1 -0.795 di4 -0.789 rp2 0.884	PERSON
easat-7238	209	3	rp1	ORG
easat-7238	209	4	0.875	CARDINAL
easat-7238	209	5	0.861	CARDINAL
easat-7238	209	6	0.845	CARDINAL
easat-7238	209	7	0.780	CARDINAL
easat-7238	209	8	0.823	CARDINAL
easat-7238	209	9	0.772	CARDINAL
easat-7238	209	10	0.765	CARDINAL
easat-7238	209	11	0.743	CARDINAL
easat-7238	209	12	2576-8484	DATE
easat-7238	210	1	9	CARDINAL
easat-7238	210	2	5	CARDINAL
easat-7238	210	3	1620-1638	CARDINAL
easat-7238	210	4	2025	CARDINAL
easat-7238	210	5	10.55214/25768484.v9i5.7238 ©	CARDINAL
easat-7238	210	6	2025	CARDINAL
easat-7238	210	7	0.722	CARDINAL
easat-7238	210	8	0.712	CARDINAL
easat-7238	210	9	0.656	CARDINAL
easat-7238	210	10	0.573	CARDINAL
easat-7238	210	11	8	CARDINAL
easat-7238	211	1	bartlett	PERSON
easat-7238	211	2	efa	GPE
easat-7238	212	1	kaiser-meyer	ORG
easat-7238	212	2	0.891	CARDINAL
easat-7238	212	3	bartlett	PERSON
easat-7238	212	4	chi-square	PERSON
easat-7238	213	1	bartlett	PERSON
easat-7238	214	1	0.891	CARDINAL
easat-7238	214	2	greater than 0.5	CARDINAL
easat-7238	215	1	9	CARDINAL
easat-7238	215	2	efa	GPE
easat-7238	216	1	1 4.149	CARDINAL
easat-7238	216	2	69.145%	PERCENT
easat-7238	216	3	greater than 50%	PERCENT
easat-7238	217	1	69.145%	PERCENT
easat-7238	218	1	10	CARDINAL
easat-7238	220	1	1 ema3 0.841	QUANTITY
easat-7238	220	2	0.697	CARDINAL
easat-7238	220	3	0.654	CARDINAL
easat-7238	220	4	greater than 0.5	CARDINAL
easat-7238	221	1	4.2.3	CARDINAL
easat-7238	222	1	ea	CARDINAL
easat-7238	222	2	hanoi	GPE
easat-7238	223	1	at least one	CARDINAL
easat-7238	223	2	0	CARDINAL
easat-7238	224	1	1632	CARDINAL
easat-7238	224	2	2576-8484	DATE
easat-7238	225	1	9	CARDINAL
easat-7238	225	2	5	CARDINAL
easat-7238	225	3	1620-1638	CARDINAL
easat-7238	225	4	2025	CARDINAL
easat-7238	225	5	10.55214/25768484.v9i5.7238 ©	CARDINAL
easat-7238	225	6	2025	CARDINAL
easat-7238	226	1	11	CARDINAL
easat-7238	228	1	0.43595	MONEY
easat-7238	229	1	cblqtb b.	PERSON
easat-7238	230	1	0.673	CARDINAL
easat-7238	230	2	67.3%	PERCENT
easat-7238	231	1	32.7%	PERCENT
easat-7238	232	1	12	CARDINAL
easat-7238	235	1	62.961	CARDINAL
easat-7238	235	2	17.606	CARDINAL
easat-7238	235	3	156 0.113	CARDINAL
easat-7238	235	4	80.567 162	CARDINAL
easat-7238	235	5	a.	PERSON
easat-7238	235	6	cblqtb	PERSON
easat-7238	236	1	anova	ORG
easat-7238	236	2	72.977	CARDINAL
easat-7238	236	3	0.000 < 0.05	MONEY
easat-7238	238	1	at least one	CARDINAL
easat-7238	239	1	4.2.4	CARDINAL
easat-7238	240	1	13	CARDINAL
easat-7238	243	1	1	CARDINAL
easat-7238	243	2	0.041 0.197	CARDINAL
easat-7238	243	3	1.558	MONEY
easat-7238	243	4	0.302	CARDINAL
easat-7238	243	5	4.776	MONEY
easat-7238	243	6	0.028 0.066	MONEY
easat-7238	243	7	1.533	CARDINAL
easat-7238	243	8	0.137	CARDINAL
easat-7238	243	9	0.652	CARDINAL
easat-7238	243	10	matb	ORG
easat-7238	243	11	0.58	CARDINAL
easat-7238	243	12	1.725	CARDINAL
easat-7238	243	13	0.048	CARDINAL
easat-7238	243	14	1.914	MONEY
easat-7238	243	15	a.	PERSON
easat-7238	243	16	ktmt	PERSON
easat-7238	244	1	0.05	CARDINAL
easat-7238	244	2	0.051	CARDINAL
easat-7238	245	1	ma	PERSON
easat-7238	246	1	less than 0.05	CARDINAL
easat-7238	246	2	ema	ORG
easat-7238	246	3	ema	ORG
easat-7238	247	1	ma	PERSON
easat-7238	247	2	di	ORG
easat-7238	248	1	1633	CARDINAL
easat-7238	248	2	2576-8484	DATE
easat-7238	249	1	9	CARDINAL
easat-7238	249	2	5	CARDINAL
easat-7238	249	3	1620-1638	CARDINAL
easat-7238	249	4	2025	CARDINAL
easat-7238	249	5	10.55214/25768484.v9i5.7238 ©	CARDINAL
easat-7238	249	6	2025	CARDINAL
easat-7238	249	7	less than 2	CARDINAL
easat-7238	251	1	ema	ORG
easat-7238	251	2	0,618	CARDINAL
easat-7238	253	1	+ 0,137	CARDINAL
easat-7238	253	2	+ 0,229	CARDINAL
easat-7238	254	1	0,226	CARDINAL
easat-7238	254	2	ema	ORG
easat-7238	254	3	ema	ORG
easat-7238	254	4	0.302	CARDINAL
easat-7238	254	5	0.137	CARDINAL
easat-7238	254	6	0.229	MONEY
easat-7238	254	7	ema	ORG
easat-7238	254	8	di	ORG
easat-7238	255	1	ema	ORG
easat-7238	255	2	hanoi	GPE
easat-7238	256	1	0.291	CARDINAL
easat-7238	256	2	ema	ORG
easat-7238	256	3	di	ORG
easat-7238	256	4	0.226	CARDINAL
easat-7238	256	5	0.187	CARDINAL
easat-7238	256	6	0.12	CARDINAL
easat-7238	257	1	first	ORDINAL
easat-7238	259	1	two	CARDINAL
easat-7238	260	1	approximately 0	DATE
easat-7238	260	2	0.981	CARDINAL
easat-7238	260	3	1	CARDINAL
easat-7238	263	1	1	CARDINAL
easat-7238	264	1	1634	CARDINAL
easat-7238	264	2	2576-8484	DATE
easat-7238	265	1	9	CARDINAL
easat-7238	265	2	5	CARDINAL
easat-7238	265	3	1620-1638	CARDINAL
easat-7238	265	4	2025	CARDINAL
easat-7238	265	5	10.55214/25768484.v9i5.7238 ©	CARDINAL
easat-7238	265	6	2025	CARDINAL
easat-7238	265	7	2	CARDINAL
easat-7238	267	1	second	ORDINAL
easat-7238	269	1	zero	CARDINAL
easat-7238	271	1	3	CARDINAL
easat-7238	272	1	4.2.5	CARDINAL
easat-7238	272	2	five	CARDINAL
easat-7238	272	3	ema	ORG
easat-7238	273	1	1635	CARDINAL
easat-7238	273	2	2576-8484	DATE
easat-7238	274	1	9	CARDINAL
easat-7238	274	2	5	CARDINAL
easat-7238	274	3	1620-1638	CARDINAL
easat-7238	274	4	2025	CARDINAL
easat-7238	274	5	10.55214/25768484.v9i5.7238 ©	CARDINAL
easat-7238	274	6	2025	CARDINAL
easat-7238	275	1	14	CARDINAL
easat-7238	277	1	1	CARDINAL
easat-7238	277	2	ema	ORG
easat-7238	277	3	hanoi	GPE
easat-7238	278	1	2	CARDINAL
easat-7238	278	2	ema	ORG
easat-7238	278	3	hanoi	GPE
easat-7238	279	1	3	CARDINAL
easat-7238	279	2	ema	ORG
easat-7238	279	3	hanoi	GPE
easat-7238	280	1	4	CARDINAL
easat-7238	280	2	ema	ORG
easat-7238	280	3	hanoi	GPE
easat-7238	281	1	5	CARDINAL
easat-7238	281	2	ema	ORG
easat-7238	281	3	hanoi	GPE
easat-7238	282	1	6 h6	QUANTITY
easat-7238	282	2	ema	ORG
easat-7238	282	3	hanoi	GPE
easat-7238	283	1	ema	ORG
easat-7238	283	2	hanoi	GPE
easat-7238	285	1	4.3	CARDINAL
easat-7238	285	2	ema	ORG
easat-7238	285	3	hanoi	GPE
easat-7238	285	4	95%	PERCENT
easat-7238	286	1	ema	ORG
easat-7238	286	2	0.291	CARDINAL
easat-7238	287	1	chang	PERSON
easat-7238	287	2	deegan	PERSON
easat-7238	288	1	9	CARDINAL
easat-7238	288	2	ema	ORG
easat-7238	290	1	13	CARDINAL
easat-7238	292	1	ema	ORG
easat-7238	294	1	18	CARDINAL
easat-7238	294	2	ema	ORG
easat-7238	294	3	thailand	GPE
easat-7238	296	1	ema	ORG
easat-7238	296	2	ema	ORG
easat-7238	296	3	0.226	CARDINAL
easat-7238	297	1	19	CARDINAL
easat-7238	297	2	ema	ORG
easat-7238	299	1	ema	ORG
easat-7238	299	2	0.187	CARDINAL
easat-7238	300	1	ema	ORG
easat-7238	301	1	1636	CARDINAL
easat-7238	301	2	2576-8484	DATE
easat-7238	302	1	9	CARDINAL
easat-7238	302	2	5	CARDINAL
easat-7238	302	3	1620-1638	CARDINAL
easat-7238	302	4	2025	CARDINAL
easat-7238	302	5	10.55214/25768484.v9i5.7238 ©	CARDINAL
easat-7238	302	6	2025	CARDINAL
easat-7238	303	1	13	CARDINAL
easat-7238	303	2	ema	ORG
easat-7238	305	1	ema	ORG
easat-7238	306	1	ema	ORG
easat-7238	307	1	chen	PERSON
easat-7238	308	1	23	CARDINAL
easat-7238	309	1	18	CARDINAL
easat-7238	309	2	ema	ORG
easat-7238	311	1	5	CARDINAL
easat-7238	311	2	ema	ORG
easat-7238	311	3	vietnam	GPE
easat-7238	312	1	ema	ORG
easat-7238	313	1	ema	ORG
easat-7238	313	2	vietnam	GPE
easat-7238	314	1	163	CARDINAL
easat-7238	314	2	163	CARDINAL
easat-7238	314	3	hanoi	GPE
easat-7238	314	4	22	CARDINAL
easat-7238	315	1	six	CARDINAL
easat-7238	315	2	ema	ORG
easat-7238	315	3	hanoi	GPE
easat-7238	316	1	1	CARDINAL
easat-7238	316	2	2	CARDINAL
easat-7238	316	3	ema	ORG
easat-7238	316	4	3	CARDINAL
easat-7238	316	5	ema	ORG
easat-7238	316	6	4	CARDINAL
easat-7238	316	7	5	CARDINAL
easat-7238	316	8	6	CARDINAL
easat-7238	317	1	ema	ORG
easat-7238	318	1	ema	ORG
easat-7238	318	2	hanoi	GPE
easat-7238	319	1	ema	ORG
easat-7238	319	2	vietnam	GPE
easat-7238	320	1	ema	ORG
easat-7238	321	1	ema	ORG
easat-7238	323	1	ema	ORG
easat-7238	324	1	the ministry of finance	ORG
easat-7238	325	1	ema	ORG
easat-7238	326	1	ema	ORG
easat-7238	327	1	ema	ORG
easat-7238	328	1	ema	ORG
easat-7238	329	1	1637	CARDINAL
easat-7238	329	2	2576-8484	DATE
easat-7238	330	1	9	CARDINAL
easat-7238	330	2	5	CARDINAL
easat-7238	330	3	1620-1638	CARDINAL
easat-7238	330	4	2025	CARDINAL
easat-7238	330	5	10.55214/25768484.v9i5.7238 ©	CARDINAL
easat-7238	330	6	2025	CARDINAL
easat-7238	330	7	ema	ORG
easat-7238	330	8	ema	ORG
easat-7238	331	1	ema	ORG
easat-7238	332	1	ema	ORG
easat-7238	333	1	vietnam	GPE
easat-7238	335	1	the vietnam association of accountants	ORG
easat-7238	336	1	ema	ORG
easat-7238	337	1	ema	ORG
easat-7238	340	1	the university of labor	ORG
easat-7238	340	2	vietnam	GPE
easat-7238	340	3	hanoi university of business and technology	ORG
easat-7238	340	4	vietnam	GPE
easat-7238	340	5	hanoi university of natural	ORG
easat-7238	340	6	vietnam	GPE
easat-7238	340	7	hanoi	GPE
easat-7238	340	8	vietnam	GPE
easat-7238	340	9	the university of economics	ORG
easat-7238	340	10	vietnam national university	ORG
easat-7238	340	11	hanoi	GPE
easat-7238	340	12	vietnam	GPE
easat-7238	341	1	2025	CARDINAL
easat-7238	342	1	https://creativecommons.org/licenses/by/4.0/	WORK_OF_ART
easat-7238	343	1	1	CARDINAL
easat-7238	344	1	new york	GPE
easat-7238	344	2	united nations	ORG
easat-7238	344	3	2000	DATE
easat-7238	345	1	2	CARDINAL
easat-7238	345	2	2005	DATE
easat-7238	346	1	3	CARDINAL
easat-7238	346	2	d. pearce	PERSON
easat-7238	346	3	a. markandya	PERSON
easat-7238	346	4	e. barbier	PERSON
easat-7238	346	5	1	CARDINAL
easat-7238	347	1	london	GPE
easat-7238	347	2	routledge	ORG
easat-7238	347	3	1989	DATE
easat-7238	348	1	4	CARDINAL
easat-7238	348	2	t. h. m. tran	ORG
easat-7238	348	3	vietnam	GPE
easat-7238	349	1	hanoi	GPE
easat-7238	349	2	vietnam	GPE
easat-7238	349	3	house	ORG
easat-7238	349	4	2012	DATE
easat-7238	350	1	5	CARDINAL
easat-7238	350	2	16	CARDINAL
easat-7238	350	3	https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ias-16-propertyplant-and-equipment.pdf?bypass=on	GPE
easat-7238	350	4	2022	CARDINAL
easat-7238	351	1	6	CARDINAL
easat-7238	351	2	r. lawrence	PERSON
easat-7238	351	3	j. w. lorsch	PERSON
easat-7238	352	1	boston	GPE
easat-7238	352	2	ma	ORG
easat-7238	352	3	harvard business school press	ORG
easat-7238	352	4	1967	DATE
easat-7238	355	1	143-166	CARDINAL
easat-7238	356	1	2000	DATE
easat-7238	357	1	1638	CARDINAL
easat-7238	357	2	2576-8484	DATE
easat-7238	358	1	9	CARDINAL
easat-7238	358	2	5	CARDINAL
easat-7238	358	3	1620-1638	CARDINAL
easat-7238	358	4	2025	CARDINAL
easat-7238	358	5	10.55214/25768484.v9i5.7238 ©	CARDINAL
easat-7238	358	6	2025	CARDINAL
easat-7238	359	1	8	CARDINAL
easat-7238	359	2	j. godfrey	PERSON
easat-7238	359	3	a. hodgson	PERSON
easat-7238	359	4	s. holmes	PERSON
easat-7238	360	1	milton	GPE
easat-7238	360	2	qld	GPE
easat-7238	360	3	australia	GPE
easat-7238	360	4	john wiley & sons australia ltd	ORG
easat-7238	360	5	2000	DATE
easat-7238	361	1	9	CARDINAL
easat-7238	361	2	h. chang	PERSON
easat-7238	361	3	c. deegan	PERSON
easat-7238	361	4	rmit university	ORG
easat-7238	361	5	sixth	ORDINAL
easat-7238	361	6	asia pacific interdisciplinary research	EVENT
easat-7238	361	7	2010	DATE
easat-7238	361	8	26	CARDINAL
easat-7238	361	9	4	CARDINAL
easat-7238	361	10	1113	DATE
easat-7238	362	1	10	CARDINAL
easat-7238	362	2	r. freeman	PERSON
easat-7238	363	1	cambridge	GPE
easat-7238	363	2	ma: cambridge university press	ORG
easat-7238	363	3	1984	DATE
easat-7238	364	1	11	CARDINAL
easat-7238	364	2	h. t. ngoc	PERSON
easat-7238	364	3	vietnam	GPE
easat-7238	364	4	68	CARDINAL
easat-7238	364	5	1	CARDINAL
easat-7238	364	6	2017	DATE
easat-7238	365	1	12	CARDINAL
easat-7238	365	2	h. d. long	PERSON
easat-7238	365	3	vietnam	GPE
easat-7238	366	1	32	DATE
easat-7238	366	2	3	CARDINAL
easat-7238	367	1	102–110	DATE
easat-7238	367	2	2016	DATE
easat-7238	368	1	13	CARDINAL
easat-7238	368	2	k. l. christ	PERSON
easat-7238	368	3	r. l. burritt	PERSON
easat-7238	368	4	41	CARDINAL
easat-7238	369	1	163-173	CARDINAL
easat-7238	369	2	2013	DATE
easat-7238	371	1	14	CARDINAL
easat-7238	371	2	t. k. n. tuyen	PERSON
easat-7238	371	3	vietnam	GPE
easat-7238	371	4	asian	NORP
easat-7238	371	5	7	CARDINAL
easat-7238	371	6	5	CARDINAL
easat-7238	372	1	131-144	CARDINAL
easat-7238	372	2	2020	DATE
easat-7238	373	1	15	CARDINAL
easat-7238	373	2	n. n. thi	PERSON
easat-7238	373	3	vietnamese	NORP
easat-7238	373	4	8	CARDINAL
easat-7238	374	1	34	CARDINAL
easat-7238	374	2	2016	DATE
easat-7238	375	1	16	CARDINAL
easat-7238	375	2	d. jalaludin	PERSON
easat-7238	375	3	m. sulaiman	PERSON
easat-7238	375	4	n. nazli nik ahmad	PERSON
easat-7238	375	5	ema	ORG
easat-7238	375	6	social responsibility journal	ORG
easat-7238	375	7	7	CARDINAL
easat-7238	375	8	4	CARDINAL
easat-7238	376	1	540-557	CARDINAL
easat-7238	376	2	2011	DATE
easat-7238	377	1	17	CARDINAL
easat-7238	377	2	t. m. a. nguyen	PERSON
easat-7238	377	3	t. d. l. nguyen	PERSON
easat-7238	377	4	12	CARDINAL
easat-7238	378	1	109–112	CARDINAL
easat-7238	378	2	2023	CARDINAL
easat-7238	379	1	18	CARDINAL
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easat-7238	379	3	32	CARDINAL
easat-7238	379	4	99	CARDINAL
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easat-7238	381	1	19	CARDINAL
easat-7238	381	2	t. l. thi	PERSON
easat-7238	381	3	cpmt international economics	ORG
easat-7238	381	4	vietnam	GPE
easat-7238	381	5	hanoi	GPE
easat-7238	381	6	vietnam	GPE
easat-7238	381	7	national economics university	ORG
easat-7238	381	8	phd thesis	PERSON
easat-7238	381	9	2017	DATE
easat-7238	382	1	20	CARDINAL
easat-7238	382	2	t. t. nguyen	PERSON
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easat-7238	390	2	m. s. ismail	PERSON
easat-7238	390	3	a. ramli	PERSON
easat-7238	390	4	f. darus	PERSON
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easat-7238	390	6	145	CARDINAL
easat-7238	391	1	343-351	CARDINAL
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easat-7238	393	1	23	CARDINAL
easat-7238	393	2	x. chen	PERSON
easat-7238	393	3	p. weerathunga	PERSON
easat-7238	393	4	m. nurunnabi	PERSON
easat-7238	393	5	k. kulathunga	PERSON
easat-7238	393	6	w. samarathunga	PERSON
easat-7238	393	7	12	CARDINAL
easat-7238	393	8	13	CARDINAL
easat-7238	393	9	5266	CARDINAL
easat-7238	393	10	2020	DATE