id	sid	tid	token	lemma	pos
easat-4246	1	1	edelweiss	edelweiss	PROPN
easat-4246	1	2	applied	apply	VERB
easat-4246	1	3	science	science	NOUN
easat-4246	1	4	and	and	CCONJ
easat-4246	1	5	technology	technology	NOUN
easat-4246	1	6	issn	issn	PROPN
easat-4246	1	7	:	:	PUNCT
easat-4246	1	8	2576	2576	NUM
easat-4246	1	9	-	-	SYM
easat-4246	1	10	8484	8484	NUM
easat-4246	1	11	vol	vol	NOUN
easat-4246	1	12	.	.	PROPN
easat-4246	2	1	9	9	NUM
easat-4246	2	2	,	,	PUNCT
easat-4246	2	3	no	no	INTJ
easat-4246	2	4	.	.	NOUN
easat-4246	2	5	1	1	NUM
easat-4246	2	6	,	,	PUNCT
easat-4246	2	7	749	749	NUM
easat-4246	2	8	-	-	SYM
easat-4246	2	9	758	758	NUM
easat-4246	2	10	2025	2025	NUM
easat-4246	2	11	publisher	publisher	NOUN
easat-4246	2	12	:	:	PUNCT
easat-4246	2	13	learning	learn	VERB
easat-4246	2	14	gate	gate	NOUN
easat-4246	2	15	doi	doi	PROPN
easat-4246	2	16	:	:	PUNCT
easat-4246	2	17	10.55214/25768484.v9i1.4246	10.55214/25768484.v9i1.4246	NUM
easat-4246	2	18	©	©	PROPN
easat-4246	2	19	2025	2025	NUM
easat-4246	2	20	by	by	ADP
easat-4246	2	21	the	the	DET
easat-4246	2	22	authors	author	NOUN
easat-4246	2	23	;	;	PUNCT
easat-4246	2	24	licensee	licensee	PROPN
easat-4246	2	25	learning	learning	NOUN
easat-4246	2	26	gate	gate	NOUN
easat-4246	3	1	©	©	PROPN
easat-4246	3	2	2025	2025	NUM
easat-4246	3	3	by	by	ADP
easat-4246	3	4	the	the	DET
easat-4246	3	5	authors	author	NOUN
easat-4246	3	6	;	;	PUNCT
easat-4246	3	7	licensee	licensee	PROPN
easat-4246	3	8	learning	learning	NOUN
easat-4246	3	9	gate	gate	NOUN
easat-4246	3	10	history	history	NOUN
easat-4246	3	11	:	:	PUNCT
easat-4246	3	12	received	receive	VERB
easat-4246	3	13	:	:	PUNCT
easat-4246	3	14	13	13	NUM
easat-4246	3	15	december	december	PROPN
easat-4246	3	16	2024	2024	NUM
easat-4246	3	17	;	;	PUNCT
easat-4246	3	18	revised	revise	VERB
easat-4246	3	19	:	:	PUNCT
easat-4246	3	20	26	26	NUM
easat-4246	3	21	december	december	PROPN
easat-4246	3	22	2024	2024	NUM
easat-4246	3	23	;	;	PUNCT
easat-4246	3	24	accepted	accept	VERB
easat-4246	3	25	:	:	PUNCT
easat-4246	3	26	7	7	NUM
easat-4246	3	27	january	january	NOUN
easat-4246	3	28	2025	2025	NUM
easat-4246	3	29	;	;	PUNCT
easat-4246	3	30	published	publish	VERB
easat-4246	3	31	:	:	PUNCT
easat-4246	4	1	14	14	NUM
easat-4246	4	2	january	january	NOUN
easat-4246	4	3	2025	2025	NUM
easat-4246	4	4	*	*	PUNCT
easat-4246	4	5	correspondence	correspondence	NOUN
easat-4246	4	6	:	:	PUNCT
easat-4246	5	1	adalet.tofiq@ut.ac.ir	adalet.tofiq@ut.ac.ir	NOUN
easat-4246	5	2	factors	factor	NOUN
easat-4246	5	3	influencing	influence	VERB
easat-4246	5	4	ifrs	ifrs	PROPN
easat-4246	5	5	13	13	NUM
easat-4246	5	6	adoption	adoption	NOUN
easat-4246	5	7	in	in	ADP
easat-4246	5	8	enhancing	enhance	VERB
easat-4246	5	9	financial	financial	ADJ
easat-4246	5	10	report	report	NOUN
easat-4246	5	11	accuracy	accuracy	NOUN
easat-4246	5	12	sasan	sasan	PROPN
easat-4246	5	13	mehrani1	mehrani1	PROPN
easat-4246	5	14	,	,	PUNCT
easat-4246	5	15	adalet	adalet	NOUN
easat-4246	5	16	tofiq2	tofiq2	PROPN
easat-4246	5	17	*	*	PROPN
easat-4246	5	18	1department	1department	NUM
easat-4246	5	19	of	of	ADP
easat-4246	5	20	accounting	accounting	NOUN
easat-4246	5	21	,	,	PUNCT
easat-4246	5	22	faculty	faculty	NOUN
easat-4246	5	23	of	of	ADP
easat-4246	5	24	management	management	NOUN
easat-4246	5	25	,	,	PUNCT
easat-4246	5	26	university	university	NOUN
easat-4246	5	27	of	of	ADP
easat-4246	5	28	tehran	tehran	PROPN
easat-4246	5	29	,	,	PUNCT
easat-4246	5	30	tehran	tehran	PROPN
easat-4246	5	31	,	,	PUNCT
easat-4246	5	32	iran	iran	PROPN
easat-4246	5	33	;	;	PUNCT
easat-4246	5	34	smehrani@ut.ac.ir	smehrani@ut.ac.ir	PROPN
easat-4246	5	35	(	(	PUNCT
easat-4246	5	36	s.m	s.m	PROPN
easat-4246	5	37	.	.	PROPN
easat-4246	5	38	)	)	PUNCT
easat-4246	5	39	.	.	PUNCT
easat-4246	6	1	2department	2department	NUM
easat-4246	6	2	of	of	ADP
easat-4246	6	3	accounting	accounting	NOUN
easat-4246	6	4	,	,	PUNCT
easat-4246	6	5	faculty	faculty	NOUN
easat-4246	6	6	of	of	ADP
easat-4246	6	7	accounting	accounting	NOUN
easat-4246	6	8	and	and	CCONJ
easat-4246	6	9	finance	finance	NOUN
easat-4246	6	10	,	,	PUNCT
easat-4246	6	11	college	college	NOUN
easat-4246	6	12	of	of	ADP
easat-4246	6	13	management	management	NOUN
easat-4246	6	14	,	,	PUNCT
easat-4246	6	15	university	university	NOUN
easat-4246	6	16	of	of	ADP
easat-4246	6	17	tehran	tehran	PROPN
easat-4246	6	18	,	,	PUNCT
easat-4246	6	19	iran	iran	PROPN
easat-4246	6	20	;	;	PUNCT
easat-4246	6	21	adalet.tofiq@ut.ac.ir	adalet.tofiq@ut.ac.ir	NOUN
easat-4246	6	22	(	(	PUNCT
easat-4246	6	23	a.t	a.t	PROPN
easat-4246	6	24	.	.	PUNCT
easat-4246	6	25	)	)	PUNCT
easat-4246	6	26	.	.	PUNCT
easat-4246	7	1	abstract	abstract	ADV
easat-4246	7	2	:	:	PUNCT
easat-4246	7	3	this	this	DET
easat-4246	7	4	study	study	NOUN
easat-4246	7	5	aims	aim	VERB
easat-4246	7	6	to	to	PART
easat-4246	7	7	identify	identify	VERB
easat-4246	7	8	the	the	DET
easat-4246	7	9	factors	factor	NOUN
easat-4246	7	10	affecting	affect	VERB
easat-4246	7	11	the	the	DET
easat-4246	7	12	adoption	adoption	NOUN
easat-4246	7	13	of	of	ADP
easat-4246	7	14	ifrs	ifrs	PROPN
easat-4246	7	15	13	13	NUM
easat-4246	7	16	and	and	CCONJ
easat-4246	7	17	its	its	PRON
easat-4246	7	18	significance	significance	NOUN
easat-4246	7	19	in	in	ADP
easat-4246	7	20	improving	improve	VERB
easat-4246	7	21	financial	financial	ADJ
easat-4246	7	22	report	report	NOUN
easat-4246	7	23	accuracy	accuracy	NOUN
easat-4246	7	24	among	among	ADP
easat-4246	7	25	employees	employee	NOUN
easat-4246	7	26	at	at	ADP
easat-4246	7	27	various	various	ADJ
easat-4246	7	28	financial	financial	ADJ
easat-4246	7	29	institutions	institution	NOUN
easat-4246	7	30	in	in	ADP
easat-4246	7	31	erbil	erbil	PROPN
easat-4246	7	32	,	,	PUNCT
easat-4246	7	33	iraq	iraq	PROPN
easat-4246	7	34	.	.	PUNCT
easat-4246	8	1	the	the	DET
easat-4246	8	2	research	research	NOUN
easat-4246	8	3	unveils	unveil	VERB
easat-4246	8	4	various	various	ADJ
easat-4246	8	5	findings	finding	NOUN
easat-4246	8	6	that	that	PRON
easat-4246	8	7	require	require	VERB
easat-4246	8	8	further	further	ADJ
easat-4246	8	9	exploration	exploration	NOUN
easat-4246	8	10	,	,	PUNCT
easat-4246	8	11	such	such	ADJ
easat-4246	8	12	as	as	ADP
easat-4246	8	13	the	the	DET
easat-4246	8	14	roles	role	NOUN
easat-4246	8	15	of	of	ADP
easat-4246	8	16	regulatory	regulatory	ADJ
easat-4246	8	17	factors	factor	NOUN
easat-4246	8	18	,	,	PUNCT
easat-4246	8	19	organizational	organizational	ADJ
easat-4246	8	20	dynamics	dynamic	NOUN
easat-4246	8	21	,	,	PUNCT
easat-4246	8	22	market	market	NOUN
easat-4246	8	23	pressures	pressure	NOUN
easat-4246	8	24	,	,	PUNCT
easat-4246	8	25	technical	technical	ADJ
easat-4246	8	26	expertise	expertise	NOUN
easat-4246	8	27	and	and	CCONJ
easat-4246	8	28	knowledge	knowledge	NOUN
easat-4246	8	29	,	,	PUNCT
easat-4246	8	30	economic	economic	ADJ
easat-4246	8	31	conditions	condition	NOUN
easat-4246	8	32	,	,	PUNCT
easat-4246	8	33	and	and	CCONJ
easat-4246	8	34	external	external	ADJ
easat-4246	8	35	influences	influence	NOUN
easat-4246	8	36	on	on	ADP
easat-4246	8	37	educational	educational	ADJ
easat-4246	8	38	or	or	CCONJ
easat-4246	8	39	professional	professional	ADJ
easat-4246	8	40	development	development	NOUN
easat-4246	8	41	incorporated	incorporate	VERB
easat-4246	8	42	with	with	ADP
easat-4246	8	43	institutionalism	institutionalism	NOUN
easat-4246	8	44	in	in	ADP
easat-4246	8	45	ifrs	ifrs	PROPN
easat-4246	8	46	13	13	NUM
easat-4246	8	47	adoption	adoption	NOUN
easat-4246	8	48	.	.	PUNCT
easat-4246	9	1	this	this	DET
easat-4246	9	2	finding	finding	NOUN
easat-4246	9	3	of	of	ADP
easat-4246	9	4	the	the	DET
easat-4246	9	5	current	current	ADJ
easat-4246	9	6	study	study	NOUN
easat-4246	9	7	illustrates	illustrate	VERB
easat-4246	9	8	clearly	clearly	ADV
easat-4246	9	9	that	that	SCONJ
easat-4246	9	10	the	the	DET
easat-4246	9	11	adoption	adoption	NOUN
easat-4246	9	12	of	of	ADP
easat-4246	9	13	ifrs	ifrs	PROPN
easat-4246	9	14	13	13	NUM
easat-4246	9	15	does	do	AUX
easat-4246	9	16	significantly	significantly	ADV
easat-4246	9	17	improve	improve	VERB
easat-4246	9	18	accuracy	accuracy	NOUN
easat-4246	9	19	,	,	PUNCT
easat-4246	9	20	clarity	clarity	NOUN
easat-4246	9	21	,	,	PUNCT
easat-4246	9	22	and	and	CCONJ
easat-4246	9	23	reliability	reliability	NOUN
easat-4246	9	24	in	in	ADP
easat-4246	9	25	financial	financial	ADJ
easat-4246	9	26	reporting	reporting	NOUN
easat-4246	9	27	thereby	thereby	ADV
easat-4246	9	28	giving	give	VERB
easat-4246	9	29	a	a	DET
easat-4246	9	30	clearer	clear	ADJ
easat-4246	9	31	picture	picture	NOUN
easat-4246	9	32	to	to	ADP
easat-4246	9	33	stakeholders	stakeholder	NOUN
easat-4246	9	34	for	for	ADP
easat-4246	9	35	making	make	VERB
easat-4246	9	36	informed	informed	ADJ
easat-4246	9	37	decisions	decision	NOUN
easat-4246	9	38	.	.	PUNCT
easat-4246	10	1	second	second	ADJ
easat-4246	10	2	,	,	PUNCT
easat-4246	10	3	the	the	DET
easat-4246	10	4	research	research	NOUN
easat-4246	10	5	highlights	highlight	NOUN
easat-4246	10	6	that	that	SCONJ
easat-4246	10	7	educational	educational	ADJ
easat-4246	10	8	and	and	CCONJ
easat-4246	10	9	professional	professional	ADJ
easat-4246	10	10	development	development	NOUN
easat-4246	10	11	,	,	PUNCT
easat-4246	10	12	organizational	organizational	ADJ
easat-4246	10	13	practices	practice	NOUN
easat-4246	10	14	,	,	PUNCT
easat-4246	10	15	or	or	CCONJ
easat-4246	10	16	technical	technical	ADJ
easat-4246	10	17	expertise	expertise	NOUN
easat-4246	10	18	are	be	AUX
easat-4246	10	19	fundamental	fundamental	ADJ
easat-4246	10	20	for	for	ADP
easat-4246	10	21	enhancing	enhance	VERB
easat-4246	10	22	ifrs	ifrs	PROPN
easat-4246	10	23	13	13	NUM
easat-4246	10	24	adoption	adoption	NOUN
easat-4246	10	25	success	success	NOUN
easat-4246	10	26	as	as	ADV
easat-4246	10	27	well	well	ADV
easat-4246	10	28	as	as	ADP
easat-4246	10	29	financial	financial	ADJ
easat-4246	10	30	reports	report	NOUN
easat-4246	10	31	accuracy	accuracy	NOUN
easat-4246	10	32	that	that	PRON
easat-4246	10	33	can	can	AUX
easat-4246	10	34	be	be	AUX
easat-4246	10	35	driven	drive	VERB
easat-4246	10	36	by	by	ADP
easat-4246	10	37	ifrs	ifrs	PROPN
easat-4246	10	38	13	13	NUM
easat-4246	10	39	.	.	PUNCT
easat-4246	11	1	the	the	DET
easat-4246	11	2	findings	finding	NOUN
easat-4246	11	3	have	have	VERB
easat-4246	11	4	some	some	DET
easat-4246	11	5	practical	practical	ADJ
easat-4246	11	6	implications	implication	NOUN
easat-4246	11	7	for	for	ADP
easat-4246	11	8	financial	financial	ADJ
easat-4246	11	9	institutions	institution	NOUN
easat-4246	11	10	,	,	PUNCT
easat-4246	11	11	regulators	regulator	NOUN
easat-4246	11	12	,	,	PUNCT
easat-4246	11	13	and	and	CCONJ
easat-4246	11	14	policymakers	policymaker	NOUN
easat-4246	11	15	.	.	PUNCT
easat-4246	12	1	continuous	continuous	ADJ
easat-4246	12	2	education	education	NOUN
easat-4246	12	3	and	and	CCONJ
easat-4246	12	4	training	training	NOUN
easat-4246	12	5	programs	program	NOUN
easat-4246	12	6	and	and	CCONJ
easat-4246	12	7	internal	internal	ADJ
easat-4246	12	8	controls	control	NOUN
easat-4246	12	9	should	should	AUX
easat-4246	12	10	be	be	AUX
easat-4246	12	11	strengthened	strengthen	VERB
easat-4246	12	12	and	and	CCONJ
easat-4246	12	13	increased	increase	VERB
easat-4246	12	14	support	support	NOUN
easat-4246	12	15	from	from	ADP
easat-4246	12	16	the	the	DET
easat-4246	12	17	regulatory	regulatory	ADJ
easat-4246	12	18	bodies	body	NOUN
easat-4246	12	19	may	may	AUX
easat-4246	12	20	help	help	VERB
easat-4246	12	21	in	in	ADP
easat-4246	12	22	faster	fast	ADJ
easat-4246	12	23	membership	membership	NOUN
easat-4246	12	24	achievement	achievement	NOUN
easat-4246	12	25	of	of	ADP
easat-4246	12	26	ifrs	ifrs	PROPN
easat-4246	12	27	13	13	NUM
easat-4246	12	28	compliance	compliance	NOUN
easat-4246	12	29	requirements	requirement	NOUN
easat-4246	12	30	.	.	PUNCT
easat-4246	13	1	this	this	DET
easat-4246	13	2	research	research	NOUN
easat-4246	13	3	could	could	AUX
easat-4246	13	4	be	be	AUX
easat-4246	13	5	extended	extend	VERB
easat-4246	13	6	to	to	PART
easat-4246	13	7	study	study	VERB
easat-4246	13	8	the	the	DET
easat-4246	13	9	longterm	longterm	ADJ
easat-4246	13	10	implications	implication	NOUN
easat-4246	13	11	of	of	ADP
easat-4246	13	12	ifrs	ifrs	PROPN
easat-4246	13	13	13	13	NUM
easat-4246	13	14	adoption	adoption	NOUN
easat-4246	13	15	,	,	PUNCT
easat-4246	13	16	how	how	SCONJ
easat-4246	13	17	technology	technology	NOUN
easat-4246	13	18	can	can	AUX
easat-4246	13	19	support	support	VERB
easat-4246	13	20	and	and	CCONJ
easat-4246	13	21	promote	promote	VERB
easat-4246	13	22	this	this	DET
easat-4246	13	23	implementation	implementation	NOUN
easat-4246	13	24	process	process	NOUN
easat-4246	13	25	,	,	PUNCT
easat-4246	13	26	and	and	CCONJ
easat-4246	13	27	cultural	cultural	ADJ
easat-4246	13	28	factors	factor	NOUN
easat-4246	13	29	in	in	ADP
easat-4246	13	30	different	different	ADJ
easat-4246	13	31	industries	industry	NOUN
easat-4246	13	32	and	and	CCONJ
easat-4246	13	33	across	across	ADP
easat-4246	13	34	geographical	geographical	ADJ
easat-4246	13	35	areas	area	NOUN
easat-4246	13	36	that	that	PRON
easat-4246	13	37	may	may	AUX
easat-4246	13	38	affect	affect	VERB
easat-4246	13	39	an	an	DET
easat-4246	13	40	agent	agent	NOUN
easat-4246	13	41	’s	’s	PART
easat-4246	13	42	willingness	willingness	NOUN
easat-4246	13	43	to	to	PART
easat-4246	13	44	use	use	VERB
easat-4246	13	45	such	such	ADJ
easat-4246	13	46	measurements	measurement	NOUN
easat-4246	13	47	.	.	PUNCT
easat-4246	14	1	keywords	keyword	NOUN
easat-4246	14	2	:	:	PUNCT
easat-4246	14	3	adoption	adoption	NOUN
easat-4246	14	4	factors	factor	NOUN
easat-4246	14	5	,	,	PUNCT
easat-4246	14	6	financial	financial	ADJ
easat-4246	14	7	report	report	NOUN
easat-4246	14	8	accuracy	accuracy	NOUN
easat-4246	14	9	,	,	PUNCT
easat-4246	14	10	ifrs	ifrs	NOUN
easat-4246	14	11	13	13	NUM
easat-4246	14	12	,	,	PUNCT
easat-4246	14	13	organizational	organizational	ADJ
easat-4246	14	14	dynamics	dynamic	NOUN
easat-4246	14	15	,	,	PUNCT
easat-4246	14	16	regulatory	regulatory	ADJ
easat-4246	14	17	factors	factor	NOUN
easat-4246	14	18	.	.	PUNCT
easat-4246	15	1	1	1	X
easat-4246	15	2	.	.	X
easat-4246	15	3	introduction	introduction	NOUN
easat-4246	15	4	international	international	ADJ
easat-4246	15	5	financial	financial	ADJ
easat-4246	15	6	reporting	reporting	NOUN
easat-4246	15	7	standard	standard	NOUN
easat-4246	15	8	13	13	NUM
easat-4246	15	9	–	–	PUNCT
easat-4246	15	10	adoption	adoption	NOUN
easat-4246	15	11	of	of	ADP
easat-4246	15	12	ifrs	ifrs	PROPN
easat-4246	15	13	13	13	NUM
easat-4246	15	14	regarding	regard	VERB
easat-4246	15	15	fair	fair	ADJ
easat-4246	15	16	value	value	NOUN
easat-4246	15	17	measurement	measurement	NOUN
easat-4246	15	18	of	of	ADP
easat-4246	15	19	financial	financial	ADJ
easat-4246	15	20	assets	asset	NOUN
easat-4246	15	21	and	and	CCONJ
easat-4246	15	22	liabilities	liability	NOUN
easat-4246	15	23	improves	improve	VERB
easat-4246	15	24	the	the	DET
easat-4246	15	25	accuracy	accuracy	NOUN
easat-4246	15	26	and	and	CCONJ
easat-4246	15	27	helpfulness	helpfulness	NOUN
easat-4246	15	28	on	on	ADP
easat-4246	15	29	the	the	DET
easat-4246	15	30	usefulness	usefulness	NOUN
easat-4246	15	31	of	of	ADP
easat-4246	15	32	accounting	accounting	NOUN
easat-4246	15	33	information	information	NOUN
easat-4246	15	34	.	.	PUNCT
easat-4246	16	1	it	it	PRON
easat-4246	16	2	is	be	AUX
easat-4246	16	3	pertinent	pertinent	ADJ
easat-4246	16	4	for	for	SCONJ
easat-4246	16	5	an	an	DET
easat-4246	16	6	entity	entity	NOUN
easat-4246	16	7	’s	’s	PART
easat-4246	16	8	financial	financial	ADJ
easat-4246	16	9	position	position	NOUN
easat-4246	16	10	to	to	PART
easat-4246	16	11	be	be	AUX
easat-4246	16	12	accurately	accurately	ADV
easat-4246	16	13	represented	represent	VERB
easat-4246	16	14	as	as	SCONJ
easat-4246	16	15	this	this	PRON
easat-4246	16	16	would	would	AUX
easat-4246	16	17	help	help	VERB
easat-4246	16	18	stakeholders	stakeholder	NOUN
easat-4246	16	19	facilitate	facilitate	VERB
easat-4246	16	20	their	their	PRON
easat-4246	16	21	decision	decision	NOUN
easat-4246	16	22	making	making	NOUN
easat-4246	16	23	.	.	PUNCT
easat-4246	17	1	ifrs	ifrs	PROPN
easat-4246	17	2	13	13	NUM
easat-4246	17	3	was	be	AUX
easat-4246	17	4	introduced	introduce	VERB
easat-4246	17	5	to	to	PART
easat-4246	17	6	regulate	regulate	VERB
easat-4246	17	7	consistent	consistent	ADJ
easat-4246	17	8	and	and	CCONJ
easat-4246	17	9	transparent	transparent	ADJ
easat-4246	17	10	fair	fair	ADJ
easat-4246	17	11	value	value	NOUN
easat-4246	17	12	measurements	measurement	NOUN
easat-4246	17	13	.	.	PUNCT
easat-4246	18	1	the	the	DET
easat-4246	18	2	introduction	introduction	NOUN
easat-4246	18	3	deals	deal	VERB
easat-4246	18	4	with	with	ADP
easat-4246	18	5	all	all	DET
easat-4246	18	6	the	the	DET
easat-4246	18	7	factors	factor	NOUN
easat-4246	18	8	that	that	PRON
easat-4246	18	9	are	be	AUX
easat-4246	18	10	likely	likely	ADJ
easat-4246	18	11	to	to	PART
easat-4246	18	12	influence	influence	VERB
easat-4246	18	13	ifrs	ifrs	PROPN
easat-4246	18	14	13	13	NUM
easat-4246	18	15	adoption	adoption	NOUN
easat-4246	18	16	,	,	PUNCT
easat-4246	18	17	which	which	PRON
easat-4246	18	18	is	be	AUX
easat-4246	18	19	categorized	categorize	VERB
easat-4246	18	20	into	into	ADP
easat-4246	18	21	independent	independent	ADJ
easat-4246	18	22	variables	variable	NOUN
easat-4246	18	23	,	,	PUNCT
easat-4246	18	24	and	and	CCONJ
easat-4246	18	25	how	how	SCONJ
easat-4246	18	26	they	they	PRON
easat-4246	18	27	collectively	collectively	ADV
easat-4246	18	28	affect	affect	VERB
easat-4246	18	29	improving	improve	VERB
easat-4246	18	30	the	the	DET
easat-4246	18	31	dependent	dependent	ADJ
easat-4246	18	32	installed	instal	VERB
easat-4246	18	33	in	in	ADP
easat-4246	18	34	this	this	DET
easat-4246	18	35	variable	variable	ADJ
easat-4246	18	36	financial	financial	ADJ
easat-4246	18	37	report	report	NOUN
easat-4246	18	38	accuracy	accuracy	NOUN
easat-4246	19	1	[	[	X
easat-4246	19	2	1	1	NUM
easat-4246	19	3	]	]	PUNCT
easat-4246	19	4	.	.	PUNCT
easat-4246	20	1	critical	critical	ADJ
easat-4246	20	2	regulatory	regulatory	ADJ
easat-4246	20	3	factors	factor	NOUN
easat-4246	20	4	for	for	ADP
easat-4246	20	5	ifrs	ifrs	NOUN
easat-4246	20	6	13	13	NUM
easat-4246	20	7	adaptation	adaptation	NOUN
easat-4246	20	8	:	:	PUNCT
easat-4246	20	9	secondly	secondly	ADV
easat-4246	20	10	,	,	PUNCT
easat-4246	20	11	the	the	DET
easat-4246	20	12	stipulation	stipulation	NOUN
easat-4246	20	13	of	of	ADP
easat-4246	20	14	relevant	relevant	ADJ
easat-4246	20	15	legal	legal	ADJ
easat-4246	20	16	as	as	ADV
easat-4246	20	17	well	well	ADV
easat-4246	20	18	as	as	ADP
easat-4246	20	19	regualoty	regualoty	ADJ
easat-4246	20	20	framework	framework	NOUN
easat-4246	20	21	fr	fr	PROPN
easat-4246	20	22	residential	residential	ADJ
easat-4246	21	1	bodieswith	bodieswith	ADP
easat-4246	21	2	regard	regard	NOUN
easat-4246	21	3	to	to	ADP
easat-4246	21	4	more	more	ADJ
easat-4246	21	5	dependence	dependence	NOUN
easat-4246	21	6	on	on	ADP
easat-4246	21	7	standards	standard	NOUN
easat-4246	21	8	from	from	ADP
easat-4246	21	9	ifrs	ifrs	PROPN
easat-4246	21	10	.	.	PUNCT
easat-4246	22	1	adherence	adherence	NOUN
easat-4246	22	2	to	to	ADP
easat-4246	22	3	these	these	DET
easat-4246	22	4	regulations	regulation	NOUN
easat-4246	22	5	guarantees	guarantee	VERB
easat-4246	22	6	that	that	SCONJ
easat-4246	22	7	the	the	DET
easat-4246	22	8	financial	financial	ADJ
easat-4246	22	9	statements	statement	NOUN
easat-4246	22	10	are	be	AUX
easat-4246	22	11	prepared	prepare	VERB
easat-4246	22	12	in	in	ADP
easat-4246	22	13	compliance	compliance	NOUN
easat-4246	22	14	with	with	ADP
easat-4246	22	15	internationally	internationally	ADV
easat-4246	22	16	recognized	recognize	VERB
easat-4246	22	17	accounting	accounting	NOUN
easat-4246	22	18	principles	principle	NOUN
easat-4246	22	19	improving	improve	VERB
easat-4246	22	20	their	their	PRON
easat-4246	22	21	credibility	credibility	NOUN
easat-4246	22	22	and	and	CCONJ
easat-4246	22	23	comparability	comparability	NOUN
easat-4246	22	24	internal	internal	ADJ
easat-4246	22	25	organizational	organizational	ADJ
easat-4246	22	26	dynamics	dynamic	NOUN
easat-4246	22	27	contribute	contribute	VERB
easat-4246	22	28	to	to	ADP
easat-4246	22	29	ifrs	ifrs	PROPN
easat-4246	22	30	13	13	NUM
easat-4246	22	31	adoption	adoption	NOUN
easat-4246	22	32	,	,	PUNCT
easat-4246	22	33	these	these	PRON
easat-4246	22	34	include	include	VERB
easat-4246	22	35	the	the	DET
easat-4246	22	36	size	size	NOUN
easat-4246	22	37	of	of	ADP
easat-4246	22	38	the	the	DET
easat-4246	22	39	company	company	NOUN
easat-4246	22	40	,	,	PUNCT
easat-4246	22	41	its	its	PRON
easat-4246	22	42	structure	structure	NOUN
easat-4246	22	43	as	as	ADV
easat-4246	22	44	well	well	ADV
easat-4246	22	45	as	as	ADP
easat-4246	22	46	internal	internal	ADJ
easat-4246	22	47	policies	policy	NOUN
easat-4246	22	48	.	.	PUNCT
easat-4246	23	1	larger	large	ADJ
easat-4246	23	2	organizations	organization	NOUN
easat-4246	23	3	that	that	PRON
easat-4246	23	4	have	have	VERB
easat-4246	23	5	more	more	ADJ
easat-4246	23	6	complex	complex	ADJ
easat-4246	23	7	operations	operation	NOUN
easat-4246	23	8	can	can	AUX
easat-4246	23	9	find	find	VERB
easat-4246	23	10	it	it	PRON
easat-4246	23	11	harder	hard	ADJ
easat-4246	23	12	to	to	PART
easat-4246	23	13	implement	implement	VERB
easat-4246	23	14	ifrs	ifrs	PROPN
easat-4246	23	15	13	13	NUM
easat-4246	23	16	because	because	SCONJ
easat-4246	23	17	of	of	ADP
easat-4246	23	18	the	the	DET
easat-4246	23	19	vast	vast	ADJ
easat-4246	23	20	amounts	amount	NOUN
easat-4246	23	21	of	of	ADP
easat-4246	23	22	data	datum	NOUN
easat-4246	23	23	involved	involve	VERB
easat-4246	23	24	and	and	CCONJ
easat-4246	23	25	the	the	DET
easat-4246	23	26	750	750	NUM
easat-4246	23	27	edelweiss	edelweiss	PROPN
easat-4246	23	28	applied	apply	VERB
easat-4246	23	29	science	science	NOUN
easat-4246	23	30	and	and	CCONJ
easat-4246	23	31	technology	technology	NOUN
easat-4246	23	32	issn	issn	PROPN
easat-4246	23	33	:	:	PUNCT
easat-4246	23	34	2576	2576	NUM
easat-4246	23	35	-	-	SYM
easat-4246	23	36	8484	8484	NUM
easat-4246	23	37	vol	vol	NOUN
easat-4246	23	38	.	.	PROPN
easat-4246	24	1	9	9	NUM
easat-4246	24	2	,	,	PUNCT
easat-4246	24	3	no	no	INTJ
easat-4246	24	4	.	.	NOUN
easat-4246	24	5	1	1	NUM
easat-4246	24	6	:	:	PUNCT
easat-4246	24	7	749	749	NUM
easat-4246	24	8	-	-	SYM
easat-4246	24	9	758	758	NUM
easat-4246	24	10	,	,	PUNCT
easat-4246	24	11	2025	2025	NUM
easat-4246	24	12	doi	doi	NOUN
easat-4246	24	13	:	:	PUNCT
easat-4246	24	14	10.55214/25768484.v9i1.4246	10.55214/25768484.v9i1.4246	NUM
easat-4246	24	15	©	©	PROPN
easat-4246	24	16	2025	2025	NUM
easat-4246	24	17	by	by	ADP
easat-4246	24	18	the	the	DET
easat-4246	24	19	authors	author	NOUN
easat-4246	24	20	;	;	PUNCT
easat-4246	25	1	licensee	licensee	PROPN
easat-4246	25	2	learning	learn	VERB
easat-4246	25	3	gate	gate	PROPN
easat-4246	25	4	strictness	strictness	NOUN
easat-4246	25	5	in	in	ADP
easat-4246	25	6	internal	internal	ADJ
easat-4246	25	7	controls	control	NOUN
easat-4246	25	8	.	.	PUNCT
easat-4246	26	1	however	however	ADV
easat-4246	26	2	,	,	PUNCT
easat-4246	26	3	for	for	ADP
easat-4246	26	4	firms	firm	NOUN
easat-4246	26	5	with	with	ADP
easat-4246	26	6	a	a	DET
easat-4246	26	7	more	more	ADV
easat-4246	26	8	developed	developed	ADJ
easat-4246	26	9	internal	internal	ADJ
easat-4246	26	10	audit	audit	NOUN
easat-4246	26	11	function	function	NOUN
easat-4246	26	12	and	and	CCONJ
easat-4246	26	13	established	establish	VERB
easat-4246	26	14	reporting	reporting	NOUN
easat-4246	26	15	lines	line	NOUN
easat-4246	26	16	are	be	AUX
easat-4246	26	17	much	much	ADV
easat-4246	26	18	less	less	ADV
easat-4246	26	19	likely	likely	ADJ
easat-4246	26	20	to	to	PART
easat-4246	26	21	have	have	VERB
easat-4246	26	22	issues	issue	NOUN
easat-4246	26	23	implementing	implement	VERB
easat-4246	26	24	the	the	DET
easat-4246	26	25	standard	standard	NOUN
easat-4246	26	26	or	or	CCONJ
easat-4246	26	27	be	be	AUX
easat-4246	26	28	compliant	compliant	ADJ
easat-4246	26	29	with	with	ADP
easat-4246	26	30	it	it	PRON
easat-4246	26	31	wahyuni	wahyuni	PROPN
easat-4246	26	32	,	,	PUNCT
easat-4246	26	33	et	et	PROPN
easat-4246	26	34	al	al	PROPN
easat-4246	26	35	.	.	PUNCT
easat-4246	27	1	[	[	X
easat-4246	27	2	2	2	NUM
easat-4246	27	3	]	]	PUNCT
easat-4246	27	4	.	.	PUNCT
easat-4246	28	1	the	the	DET
easat-4246	28	2	market	market	NOUN
easat-4246	28	3	environmental	environmental	ADJ
easat-4246	28	4	condition	condition	NOUN
easat-4246	28	5	also	also	ADV
easat-4246	28	6	affects	affect	VERB
easat-4246	28	7	ifrs	ifrs	PROPN
easat-4246	28	8	13	13	NUM
easat-4246	28	9	implementation	implementation	NOUN
easat-4246	28	10	for	for	ADP
easat-4246	28	11	an	an	DET
easat-4246	28	12	organization	organization	NOUN
easat-4246	28	13	.	.	PUNCT
easat-4246	29	1	as	as	ADP
easat-4246	29	2	a	a	DET
easat-4246	29	3	result	result	NOUN
easat-4246	29	4	,	,	PUNCT
easat-4246	29	5	firms	firm	NOUN
easat-4246	29	6	under	under	ADP
easat-4246	29	7	such	such	ADJ
easat-4246	29	8	competitive	competitive	ADJ
easat-4246	29	9	markets	market	NOUN
easat-4246	29	10	can	can	AUX
easat-4246	29	11	adopt	adopt	VERB
easat-4246	29	12	ifrs	ifrs	PROPN
easat-4246	29	13	13	13	NUM
easat-4246	29	14	to	to	PART
easat-4246	29	15	make	make	VERB
easat-4246	29	16	their	their	PRON
easat-4246	29	17	financial	financial	ADJ
easat-4246	29	18	report	report	NOUN
easat-4246	29	19	more	more	ADV
easat-4246	29	20	dependable	dependable	ADJ
easat-4246	29	21	and	and	CCONJ
easat-4246	29	22	transparent	transparent	ADJ
easat-4246	29	23	compared	compare	VERB
easat-4246	29	24	.	.	PUNCT
easat-4246	30	1	what	what	PRON
easat-4246	30	2	is	be	AUX
easat-4246	30	3	more	more	ADJ
easat-4246	30	4	,	,	PUNCT
easat-4246	30	5	firms	firm	NOUN
easat-4246	30	6	must	must	AUX
easat-4246	30	7	adhere	adhere	VERB
easat-4246	30	8	to	to	ADP
easat-4246	30	9	strict	strict	ADJ
easat-4246	30	10	reporting	reporting	NOUN
easat-4246	30	11	standards	standard	NOUN
easat-4246	30	12	because	because	SCONJ
easat-4246	30	13	investors	investor	NOUN
easat-4246	30	14	,	,	PUNCT
easat-4246	30	15	analysts	analyst	NOUN
easat-4246	30	16	,	,	PUNCT
easat-4246	30	17	and	and	CCONJ
easat-4246	30	18	all	all	DET
easat-4246	30	19	other	other	ADJ
easat-4246	30	20	parties	party	NOUN
easat-4246	30	21	in	in	ADP
easat-4246	30	22	the	the	DET
easat-4246	30	23	market	market	NOUN
easat-4246	30	24	demand	demand	NOUN
easat-4246	30	25	high	high	ADJ
easat-4246	30	26	-	-	PUNCT
easat-4246	30	27	quality	quality	NOUN
easat-4246	30	28	financial	financial	ADJ
easat-4246	30	29	information	information	NOUN
easat-4246	30	30	from	from	ADP
easat-4246	30	31	them	they	PRON
easat-4246	30	32	.	.	PUNCT
easat-4246	31	1	the	the	DET
easat-4246	31	2	technical	technical	ADJ
easat-4246	31	3	side	side	NOUN
easat-4246	31	4	of	of	ADP
easat-4246	31	5	the	the	DET
easat-4246	31	6	ifrs	ifrs	PROPN
easat-4246	31	7	13	13	NUM
easat-4246	31	8	profile	profile	NOUN
easat-4246	31	9	,	,	PUNCT
easat-4246	31	10	that	that	PRON
easat-4246	31	11	is	be	AUX
easat-4246	31	12	the	the	DET
easat-4246	31	13	inherent	inherent	ADJ
easat-4246	31	14	complexity	complexity	NOUN
easat-4246	31	15	of	of	ADP
easat-4246	31	16	fair	fair	ADJ
easat-4246	31	17	value	value	NOUN
easat-4246	31	18	measurements	measurement	NOUN
easat-4246	31	19	and	and	CCONJ
easat-4246	31	20	the	the	DET
easat-4246	31	21	severity	severity	NOUN
easat-4246	31	22	or	or	CCONJ
easat-4246	31	23	extent	extent	NOUN
easat-4246	31	24	to	to	PART
easat-4246	31	25	which	which	PRON
easat-4246	31	26	proper	proper	ADJ
easat-4246	31	27	valuation	valuation	NOUN
easat-4246	31	28	models	model	NOUN
easat-4246	31	29	are	be	AUX
easat-4246	31	30	present	present	ADJ
easat-4246	31	31	plays	play	VERB
easat-4246	31	32	a	a	DET
easat-4246	31	33	significant	significant	ADJ
easat-4246	31	34	role	role	NOUN
easat-4246	31	35	in	in	ADP
easat-4246	31	36	its	its	PRON
easat-4246	31	37	implementation	implementation	NOUN
easat-4246	31	38	.	.	PUNCT
easat-4246	32	1	organizations	organization	NOUN
easat-4246	32	2	will	will	AUX
easat-4246	32	3	need	need	VERB
easat-4246	32	4	technical	technical	ADJ
easat-4246	32	5	skills	skill	NOUN
easat-4246	32	6	and	and	CCONJ
easat-4246	32	7	ample	ample	ADJ
easat-4246	32	8	resources	resource	NOUN
easat-4246	32	9	to	to	PART
easat-4246	32	10	enable	enable	VERB
easat-4246	32	11	them	they	PRON
easat-4246	32	12	to	to	PART
easat-4246	32	13	conduct	conduct	VERB
easat-4246	32	14	accurate	accurate	ADJ
easat-4246	32	15	fair	fair	ADJ
easat-4246	32	16	value	value	NOUN
easat-4246	32	17	measurements	measurement	NOUN
easat-4246	32	18	.	.	PUNCT
easat-4246	33	1	availability	availability	NOUN
easat-4246	33	2	of	of	ADP
easat-4246	33	3	sophisticated	sophisticated	ADJ
easat-4246	33	4	software	software	NOUN
easat-4246	33	5	and	and	CCONJ
easat-4246	33	6	valuation	valuation	NOUN
easat-4246	33	7	tools	tool	NOUN
easat-4246	33	8	can	can	AUX
easat-4246	33	9	help	help	VERB
easat-4246	33	10	ease	ease	VERB
easat-4246	33	11	compliance	compliance	NOUN
easat-4246	33	12	with	with	ADP
easat-4246	33	13	ifrs-13	ifrs-13	PROPN
easat-4246	33	14	[	[	NOUN
easat-4246	33	15	3	3	NUM
easat-4246	33	16	]	]	PUNCT
easat-4246	33	17	.	.	PUNCT
easat-4246	34	1	during	during	ADP
easat-4246	34	2	the	the	DET
easat-4246	34	3	installation	installation	NOUN
easat-4246	34	4	of	of	ADP
easat-4246	34	5	ifrs	ifrs	PROPN
easat-4246	34	6	13	13	NUM
easat-4246	34	7	,	,	PUNCT
easat-4246	34	8	economic	economic	ADJ
easat-4246	34	9	factors	factor	NOUN
easat-4246	34	10	and	and	CCONJ
easat-4246	34	11	general	general	ADJ
easat-4246	34	12	financial	financial	ADJ
easat-4246	34	13	status	status	NOUN
easat-4246	34	14	also	also	ADV
easat-4246	34	15	play	play	VERB
easat-4246	34	16	a	a	DET
easat-4246	34	17	great	great	ADJ
easat-4246	34	18	role	role	NOUN
easat-4246	34	19	in	in	ADP
easat-4246	34	20	its	its	PRON
easat-4246	34	21	adoption	adoption	NOUN
easat-4246	34	22	regardless	regardless	ADV
easat-4246	34	23	if	if	SCONJ
easat-4246	34	24	it	it	PRON
easat-4246	34	25	is	be	AUX
easat-4246	34	26	an	an	DET
easat-4246	34	27	organization	organization	NOUN
easat-4246	34	28	.	.	PUNCT
easat-4246	35	1	"	"	PUNCT
easat-4246	35	2	in	in	ADP
easat-4246	35	3	times	time	NOUN
easat-4246	35	4	of	of	ADP
easat-4246	35	5	economic	economic	ADJ
easat-4246	35	6	stability	stability	NOUN
easat-4246	35	7	and	and	CCONJ
easat-4246	35	8	growth	growth	NOUN
easat-4246	35	9	,	,	PUNCT
easat-4246	35	10	companies	company	NOUN
easat-4246	35	11	tend	tend	VERB
easat-4246	35	12	to	to	PART
easat-4246	35	13	invest	invest	VERB
easat-4246	35	14	in	in	ADP
easat-4246	35	15	what	what	PRON
easat-4246	35	16	is	be	AUX
easat-4246	35	17	needed	need	VERB
easat-4246	35	18	for	for	ADP
easat-4246	35	19	ifrs	ifrs	PROPN
easat-4246	35	20	13	13	NUM
easat-4246	35	21	compliance	compliance	NOUN
easat-4246	35	22	.	.	PUNCT
easat-4246	35	23	"	"	PUNCT
easat-4246	36	1	on	on	ADP
easat-4246	36	2	the	the	DET
easat-4246	36	3	other	other	ADJ
easat-4246	36	4	hand	hand	NOUN
easat-4246	36	5	,	,	PUNCT
easat-4246	36	6	economic	economic	ADJ
easat-4246	36	7	downturns	downturn	NOUN
easat-4246	36	8	can	can	AUX
easat-4246	36	9	result	result	VERB
easat-4246	36	10	in	in	ADP
easat-4246	36	11	cost	cost	NOUN
easat-4246	36	12	-	-	PUNCT
easat-4246	36	13	cutting	cut	VERB
easat-4246	36	14	measures	measure	NOUN
easat-4246	36	15	that	that	PRON
easat-4246	36	16	slow	slow	VERB
easat-4246	36	17	down	down	ADP
easat-4246	36	18	or	or	CCONJ
easat-4246	36	19	block	block	VERB
easat-4246	36	20	implementation	implementation	NOUN
easat-4246	36	21	instead	instead	ADV
easat-4246	36	22	[	[	X
easat-4246	36	23	4	4	NUM
easat-4246	36	24	]	]	PUNCT
easat-4246	36	25	.	.	PUNCT
easat-4246	37	1	such	such	ADJ
easat-4246	37	2	external	external	ADJ
easat-4246	37	3	pressures	pressure	NOUN
easat-4246	37	4	that	that	PRON
easat-4246	37	5	might	might	AUX
easat-4246	37	6	force	force	VERB
easat-4246	37	7	the	the	DET
easat-4246	37	8	organization	organization	NOUN
easat-4246	37	9	to	to	PART
easat-4246	37	10	adopt	adopt	VERB
easat-4246	37	11	ifrs	ifrs	PROPN
easat-4246	37	12	13	13	NUM
easat-4246	37	13	are	be	AUX
easat-4246	37	14	global	global	ADJ
easat-4246	37	15	economic	economic	ADJ
easat-4246	37	16	trends	trend	NOUN
easat-4246	37	17	,	,	PUNCT
easat-4246	37	18	industry	industry	NOUN
easat-4246	37	19	standards	standard	NOUN
easat-4246	37	20	or	or	CCONJ
easat-4246	37	21	international	international	ADJ
easat-4246	37	22	trade	trade	NOUN
easat-4246	37	23	relationships	relationship	NOUN
easat-4246	37	24	.	.	PUNCT
easat-4246	38	1	given	give	VERB
easat-4246	38	2	the	the	DET
easat-4246	38	3	globalization	globalization	NOUN
easat-4246	38	4	and	and	CCONJ
easat-4246	38	5	integration	integration	NOUN
easat-4246	38	6	of	of	ADP
easat-4246	38	7	financial	financial	ADJ
easat-4246	38	8	markets	market	NOUN
easat-4246	38	9	,	,	PUNCT
easat-4246	38	10	there	there	PRON
easat-4246	38	11	is	be	VERB
easat-4246	38	12	a	a	DET
easat-4246	38	13	need	need	NOUN
easat-4246	38	14	for	for	ADP
easat-4246	38	15	common	common	ADJ
easat-4246	38	16	reporting	reporting	NOUN
easat-4246	38	17	standards	standard	NOUN
easat-4246	38	18	that	that	PRON
easat-4246	38	19	can	can	AUX
easat-4246	38	20	boost	boost	VERB
easat-4246	38	21	investor	investor	NOUN
easat-4246	38	22	confidence	confidence	NOUN
easat-4246	38	23	and	and	CCONJ
easat-4246	38	24	encourage	encourage	VERB
easat-4246	38	25	foreign	foreign	ADJ
easat-4246	38	26	investments	investment	NOUN
easat-4246	38	27	[	[	X
easat-4246	38	28	5	5	NUM
easat-4246	38	29	]	]	PUNCT
easat-4246	38	30	.	.	PUNCT
easat-4246	39	1	the	the	DET
easat-4246	39	2	level	level	NOUN
easat-4246	39	3	of	of	ADP
easat-4246	39	4	education	education	NOUN
easat-4246	39	5	,	,	PUNCT
easat-4246	39	6	on	on	ADP
easat-4246	39	7	the	the	DET
easat-4246	39	8	organization	organization	NOUN
easat-4246	39	9	’s	’s	PART
easat-4246	39	10	accounting	accounting	NOUN
easat-4246	39	11	professionals	professional	NOUN
easat-4246	39	12	such	such	ADJ
easat-4246	39	13	as	as	ADP
easat-4246	39	14	the	the	DET
easat-4246	39	15	certified	certified	ADJ
easat-4246	39	16	public	public	ADJ
easat-4246	39	17	accountants	accountant	NOUN
easat-4246	39	18	and	and	CCONJ
easat-4246	39	19	professional	professional	ADJ
easat-4246	39	20	development	development	NOUN
easat-4246	39	21	either	either	CCONJ
easat-4246	39	22	through	through	ADP
easat-4246	39	23	continuing	continue	VERB
easat-4246	39	24	professional	professional	ADJ
easat-4246	39	25	education	education	NOUN
easat-4246	39	26	or	or	CCONJ
easat-4246	39	27	other	other	ADJ
easat-4246	39	28	forms	form	NOUN
easat-4246	39	29	is	be	AUX
easat-4246	39	30	also	also	ADV
easat-4246	39	31	critical	critical	ADJ
easat-4246	39	32	ifrs	ifrs	NOUN
easat-4246	39	33	13	13	NUM
easat-4246	39	34	adoption	adoption	NOUN
easat-4246	39	35	.	.	PUNCT
easat-4246	40	1	staff	staff	NOUN
easat-4246	40	2	will	will	AUX
easat-4246	40	3	be	be	AUX
easat-4246	40	4	provided	provide	VERB
easat-4246	40	5	with	with	ADP
easat-4246	40	6	the	the	DET
easat-4246	40	7	most	most	ADJ
easat-4246	40	8	up	up	ADJ
easat-4246	40	9	-	-	PUNCT
easat-4246	40	10	todate	todate	NOUN
easat-4246	40	11	knowledge	knowledge	NOUN
easat-4246	40	12	and	and	CCONJ
easat-4246	40	13	abilities	ability	NOUN
easat-4246	40	14	necessary	necessary	ADJ
easat-4246	40	15	to	to	PART
easat-4246	40	16	properly	properly	ADV
easat-4246	40	17	ascertain	ascertain	VERB
easat-4246	40	18	fair	fair	ADJ
easat-4246	40	19	values	value	NOUN
easat-4246	40	20	through	through	ADP
easat-4246	40	21	ongoing	ongoing	ADJ
easat-4246	40	22	training	training	NOUN
easat-4246	40	23	and	and	CCONJ
easat-4246	40	24	education	education	NOUN
easat-4246	40	25	programs	program	NOUN
easat-4246	40	26	[	[	X
easat-4246	40	27	6	6	NUM
easat-4246	40	28	]	]	PUNCT
easat-4246	40	29	.	.	PUNCT
easat-4246	41	1	institutional	institutional	ADJ
easat-4246	41	2	factors	factor	NOUN
easat-4246	41	3	are	be	AUX
easat-4246	41	4	chief	chief	ADJ
easat-4246	41	5	in	in	ADP
easat-4246	41	6	shaping	shaping	NOUN
easat-4246	41	7	as	as	ADP
easat-4246	41	8	to	to	ADP
easat-4246	41	9	why	why	SCONJ
easat-4246	41	10	professional	professional	ADJ
easat-4246	41	11	accounting	accounting	NOUN
easat-4246	41	12	bodies	body	NOUN
easat-4246	41	13	,	,	PUNCT
easat-4246	41	14	industry	industry	NOUN
easat-4246	41	15	associations	association	NOUN
easat-4246	41	16	,	,	PUNCT
easat-4246	41	17	or	or	CCONJ
easat-4246	41	18	standard	standard	ADJ
easat-4246	41	19	-	-	PUNCT
easat-4246	41	20	setting	set	VERB
easat-4246	41	21	organizations	organization	NOUN
easat-4246	41	22	influence	influence	VERB
easat-4246	41	23	the	the	DET
easat-4246	41	24	diffusion	diffusion	NOUN
easat-4246	41	25	of	of	ADP
easat-4246	41	26	ifrs	ifrs	PROPN
easat-4246	41	27	13	13	NUM
easat-4246	41	28	.	.	PUNCT
easat-4246	42	1	they	they	PRON
easat-4246	42	2	offer	offer	VERB
easat-4246	42	3	advice	advice	NOUN
easat-4246	42	4	,	,	PUNCT
easat-4246	42	5	resource	resource	NOUN
easat-4246	42	6	materials	material	NOUN
easat-4246	42	7	and	and	CCONJ
easat-4246	42	8	overall	overall	ADJ
easat-4246	42	9	advocacy	advocacy	NOUN
easat-4246	42	10	to	to	PART
easat-4246	42	11	ensure	ensure	VERB
easat-4246	42	12	the	the	DET
easat-4246	42	13	successful	successful	ADJ
easat-4246	42	14	transfer	transfer	NOUN
easat-4246	42	15	of	of	ADP
easat-4246	42	16	ifrs	ifrs	PROPN
easat-4246	42	17	’s	’s	PART
easat-4246	42	18	framework	framework	NOUN
easat-4246	42	19	[	[	X
easat-4246	42	20	7	7	NUM
easat-4246	42	21	]	]	PUNCT
easat-4246	42	22	.	.	PUNCT
easat-4246	43	1	therefore	therefore	ADV
easat-4246	43	2	,	,	PUNCT
easat-4246	43	3	from	from	ADP
easat-4246	43	4	regulatory	regulatory	ADJ
easat-4246	43	5	and	and	CCONJ
easat-4246	43	6	organizational	organizational	ADJ
easat-4246	43	7	dynamics	dynamic	NOUN
easat-4246	43	8	to	to	ADP
easat-4246	43	9	the	the	DET
easat-4246	43	10	market	market	NOUN
easat-4246	43	11	-	-	PUNCT
easat-4246	43	12	related	relate	VERB
easat-4246	43	13	and	and	CCONJ
easat-4246	43	14	technical	technical	ADJ
easat-4246	43	15	considerations	consideration	NOUN
easat-4246	43	16	,	,	PUNCT
easat-4246	43	17	one	one	PRON
easat-4246	43	18	can	can	AUX
easat-4246	43	19	argue	argue	VERB
easat-4246	43	20	that	that	SCONJ
easat-4246	43	21	various	various	ADJ
easat-4246	43	22	factors	factor	NOUN
easat-4246	43	23	influence	influence	VERB
easat-4246	43	24	final	final	ADJ
easat-4246	43	25	the	the	DET
easat-4246	43	26	decision	decision	NOUN
easat-4246	43	27	to	to	PART
easat-4246	43	28	adopt	adopt	VERB
easat-4246	43	29	ifrs	ifrs	PROPN
easat-4246	43	30	13	13	NUM
easat-4246	43	31	.	.	PUNCT
easat-4246	44	1	it	it	PRON
easat-4246	44	2	is	be	AUX
easat-4246	44	3	sommence	sommence	NOUN
easat-4246	44	4	that	that	SCONJ
easat-4246	44	5	those	those	DET
easat-4246	44	6	factors	factor	NOUN
easat-4246	44	7	,	,	PUNCT
easat-4246	44	8	which	which	PRON
easat-4246	44	9	are	be	AUX
easat-4246	44	10	essential	essential	ADJ
easat-4246	44	11	to	to	PART
easat-4246	44	12	improve	improve	VERB
easat-4246	44	13	the	the	DET
easat-4246	44	14	accuracy	accuracy	NOUN
easat-4246	44	15	of	of	ADP
easat-4246	44	16	financial	financial	ADJ
easat-4246	44	17	reporting	reporting	NOUN
easat-4246	44	18	and	and	CCONJ
easat-4246	44	19	making	make	VERB
easat-4246	44	20	stakeholders	stakeholder	NOUN
easat-4246	44	21	make	make	VERB
easat-4246	44	22	informed	informed	ADJ
easat-4246	44	23	decisions	decision	NOUN
easat-4246	44	24	then	then	ADV
easat-4246	44	25	create	create	VERB
easat-4246	44	26	trust	trust	NOUN
easat-4246	44	27	in	in	ADP
easat-4246	44	28	the	the	DET
easat-4246	44	29	market	market	NOUN
easat-4246	44	30	[	[	X
easat-4246	44	31	8	8	NUM
easat-4246	44	32	]	]	PUNCT
easat-4246	44	33	.	.	PUNCT
easat-4246	45	1	1.1	1.1	NUM
easat-4246	45	2	.	.	PUNCT
easat-4246	46	1	literature	literature	PROPN
easat-4246	46	2	review	review	PROPN
easat-4246	46	3	:	:	PUNCT
easat-4246	46	4	factors	factor	NOUN
easat-4246	46	5	affecting	affect	VERB
easat-4246	46	6	the	the	DET
easat-4246	46	7	adoption	adoption	NOUN
easat-4246	46	8	of	of	ADP
easat-4246	46	9	ifrs	ifrs	PROPN
easat-4246	46	10	13	13	NUM
easat-4246	46	11	the	the	DET
easat-4246	46	12	implication	implication	NOUN
easat-4246	46	13	of	of	ADP
easat-4246	46	14	international	international	ADJ
easat-4246	46	15	financial	financial	ADJ
easat-4246	46	16	reporting	reporting	NOUN
easat-4246	46	17	standard	standard	NOUN
easat-4246	46	18	13	13	NUM
easat-4246	46	19	on	on	ADP
easat-4246	46	20	fair	fair	ADJ
easat-4246	46	21	value	value	NOUN
easat-4246	46	22	measurement	measurement	NOUN
easat-4246	46	23	is	be	AUX
easat-4246	46	24	essential	essential	ADJ
easat-4246	46	25	to	to	ADP
easat-4246	46	26	enhancing	enhance	VERB
easat-4246	46	27	the	the	DET
easat-4246	46	28	accuracy	accuracy	NOUN
easat-4246	46	29	and	and	CCONJ
easat-4246	46	30	transparency	transparency	NOUN
easat-4246	46	31	of	of	ADP
easat-4246	46	32	financial	financial	ADJ
easat-4246	46	33	reporting	reporting	NOUN
easat-4246	46	34	.	.	PUNCT
easat-4246	47	1	the	the	DET
easat-4246	47	2	general	general	ADJ
easat-4246	47	3	factors	factor	NOUN
easat-4246	47	4	are	be	AUX
easat-4246	47	5	categorised	categorise	VERB
easat-4246	47	6	as	as	ADP
easat-4246	47	7	regulatory	regulatory	ADJ
easat-4246	47	8	,	,	PUNCT
easat-4246	47	9	organisational	organisational	ADJ
easat-4246	47	10	aspects	aspect	NOUN
easat-4246	47	11	,	,	PUNCT
easat-4246	47	12	market	market	NOUN
easat-4246	47	13	states	state	NOUN
easat-4246	47	14	and	and	CCONJ
easat-4246	47	15	positions	position	NOUN
easat-4246	47	16	,	,	PUNCT
easat-4246	47	17	technical	technical	ADJ
easat-4246	47	18	or	or	CCONJ
easat-4246	47	19	technological	technological	ADJ
easat-4246	47	20	contexts	contexts	NOUN
easat-4246	47	21	of	of	ADP
easat-4246	47	22	industry	industry	NOUN
easat-4246	47	23	approaches	approach	NOUN
easat-4246	47	24	,	,	PUNCT
easat-4246	47	25	economic	economic	ADJ
easat-4246	47	26	issues	issue	NOUN
easat-4246	47	27	external	external	ADJ
easat-4246	47	28	pressures	pressure	NOUN
easat-4246	47	29	on	on	ADP
easat-4246	47	30	companies	company	NOUN
easat-4246	47	31	educational	educational	ADJ
easat-4246	47	32	and	and	CCONJ
easat-4246	47	33	professional	professional	ADJ
easat-4246	47	34	development	development	NOUN
easat-4246	47	35	institutional	institutional	ADJ
easat-4246	47	36	factors	factor	NOUN
easat-4246	47	37	influencing	influence	VERB
easat-4246	47	38	ifrs	ifrs	PROPN
easat-4246	47	39	13	13	NUM
easat-4246	47	40	adoption	adoption	NOUN
easat-4246	47	41	.	.	PUNCT
easat-4246	48	1	moreover	moreover	ADV
easat-4246	48	2	,	,	PUNCT
easat-4246	48	3	how	how	SCONJ
easat-4246	48	4	these	these	DET
easat-4246	48	5	factors	factor	NOUN
easat-4246	48	6	in	in	ADP
easat-4246	48	7	aggregate	aggregate	ADJ
easat-4246	48	8	improve	improve	VERB
easat-4246	48	9	the	the	DET
easat-4246	48	10	accuracy	accuracy	NOUN
easat-4246	48	11	of	of	ADP
easat-4246	48	12	financial	financial	ADJ
easat-4246	48	13	reports	report	NOUN
easat-4246	48	14	[	[	X
easat-4246	48	15	9	9	NUM
easat-4246	48	16	]	]	SYM
easat-4246	48	17	.	.	PUNCT
easat-4246	49	1	1.2	1.2	NUM
easat-4246	49	2	.	.	PUNCT
easat-4246	49	3	regulatory	regulatory	ADJ
easat-4246	49	4	factors	factor	NOUN
easat-4246	49	5	imhanzenobe	imhanzenobe	VERB
easat-4246	49	6	[	[	X
easat-4246	49	7	10	10	NUM
easat-4246	49	8	]	]	PUNCT
easat-4246	49	9	found	find	VERB
easat-4246	49	10	that	that	SCONJ
easat-4246	49	11	countries	country	NOUN
easat-4246	49	12	with	with	ADP
easat-4246	49	13	strict	strict	ADJ
easat-4246	49	14	regulatory	regulatory	ADJ
easat-4246	49	15	regimes	regime	NOUN
easat-4246	49	16	and	and	CCONJ
easat-4246	49	17	strong	strong	ADJ
easat-4246	49	18	enforcement	enforcement	NOUN
easat-4246	49	19	mechanisms	mechanism	NOUN
easat-4246	49	20	are	be	AUX
easat-4246	49	21	also	also	ADV
easat-4246	49	22	more	more	ADV
easat-4246	49	23	likely	likely	ADJ
easat-4246	49	24	to	to	PART
easat-4246	49	25	adopt	adopt	VERB
easat-4246	49	26	the	the	DET
easat-4246	49	27	ifrs13	ifrs13	NOUN
easat-4246	49	28	.	.	PUNCT
easat-4246	50	1	the	the	DET
easat-4246	50	2	issuing	issuing	NOUN
easat-4246	50	3	of	of	ADP
easat-4246	50	4	directives	directive	NOUN
easat-4246	50	5	by	by	ADP
easat-4246	50	6	authorities	authority	NOUN
easat-4246	50	7	that	that	SCONJ
easat-4246	50	8	all	all	DET
easat-4246	50	9	firms	firm	NOUN
easat-4246	50	10	must	must	AUX
easat-4246	50	11	comply	comply	VERB
easat-4246	50	12	with	with	ADP
easat-4246	50	13	ifrs	ifrs	NOUN
easat-4246	50	14	in	in	ADP
easat-4246	50	15	order	order	NOUN
easat-4246	50	16	to	to	PART
easat-4246	50	17	have	have	AUX
easat-4246	50	18	a	a	DET
easat-4246	50	19	standard	standard	ADJ
easat-4246	50	20	financial	financial	ADJ
easat-4246	50	21	reporting	reporting	NOUN
easat-4246	50	22	policy	policy	NOUN
easat-4246	51	1	[	[	X
easat-4246	51	2	11	11	NUM
easat-4246	51	3	]	]	PUNCT
easat-4246	51	4	the	the	DET
easat-4246	51	5	authors	author	NOUN
easat-4246	51	6	of	of	ADP
easat-4246	51	7	the	the	DET
easat-4246	51	8	study	study	NOUN
easat-4246	51	9	note	note	NOUN
easat-4246	51	10	:	:	PUNCT
easat-4246	51	11	“	"	PUNCT
easat-4246	51	12	for	for	ADP
easat-4246	51	13	successful	successful	ADJ
easat-4246	51	14	implementation	implementation	NOUN
easat-4246	51	15	and	and	CCONJ
easat-4246	51	16	reduction	reduction	NOUN
easat-4246	51	17	in	in	ADP
easat-4246	51	18	financial	financial	ADJ
easat-4246	51	19	discrepancies	discrepancy	NOUN
easat-4246	51	20	related	relate	VERB
easat-4246	51	21	to	to	ADP
easat-4246	51	22	ifrs	ifrs	NOUN
easat-4246	51	23	,	,	PUNCT
easat-4246	51	24	regulatory	regulatory	ADJ
easat-4246	51	25	support	support	NOUN
easat-4246	51	26	(	(	PUNCT
easat-4246	51	27	guidance	guidance	NOUN
easat-4246	51	28	and	and	CCONJ
easat-4246	51	29	enforcement	enforcement	NOUN
easat-4246	51	30	)	)	PUNCT
easat-4246	51	31	is	be	AUX
easat-4246	51	32	essential	essential	ADJ
easat-4246	51	33	”	"	PUNCT
easat-4246	52	1	[	[	X
easat-4246	52	2	12	12	NUM
easat-4246	52	3	]	]	PUNCT
easat-4246	52	4	.	.	PUNCT
easat-4246	53	1	1.3	1.3	NUM
easat-4246	53	2	.	.	PUNCT
easat-4246	54	1	organizational	organizational	ADJ
easat-4246	54	2	factors	factor	NOUN
easat-4246	54	3	organizational	organizational	ADJ
easat-4246	54	4	factors	factor	NOUN
easat-4246	54	5	that	that	PRON
easat-4246	54	6	have	have	VERB
easat-4246	54	7	a	a	DET
easat-4246	54	8	significant	significant	ADJ
easat-4246	54	9	impact	impact	NOUN
easat-4246	54	10	on	on	ADP
easat-4246	54	11	the	the	DET
easat-4246	54	12	adoption	adoption	NOUN
easat-4246	54	13	of	of	ADP
easat-4246	54	14	the	the	DET
easat-4246	54	15	ifrs	ifrs	PROPN
easat-4246	54	16	13	13	NUM
easat-4246	54	17	include	include	VERB
easat-4246	54	18	firm	firm	ADJ
easat-4246	54	19	size	size	NOUN
easat-4246	54	20	,	,	PUNCT
easat-4246	54	21	structure	structure	NOUN
easat-4246	54	22	,	,	PUNCT
easat-4246	54	23	and	and	CCONJ
easat-4246	54	24	governance	governance	NOUN
easat-4246	54	25	.	.	PUNCT
easat-4246	55	1	ifrs	ifrs	PROPN
easat-4246	55	2	13	13	NUM
easat-4246	55	3	:	:	PUNCT
easat-4246	55	4	fair	fair	ADJ
easat-4246	55	5	value	value	NOUN
easat-4246	55	6	measurement	measurement	NOUN
easat-4246	55	7	.	.	PUNCT
easat-4246	56	1	journal	journal	PROPN
easat-4246	56	2	of	of	ADP
easat-4246	56	3	accounting	accounting	NOUN
easat-4246	56	4	[	[	X
easat-4246	56	5	13	13	NUM
easat-4246	56	6	]	]	PUNCT
easat-4246	56	7	the	the	DET
easat-4246	56	8	internal	internal	ADJ
easat-4246	56	9	governance	governance	NOUN
easat-4246	56	10	structures	structure	NOUN
easat-4246	56	11	are	be	AUX
easat-4246	56	12	also	also	ADV
easat-4246	56	13	an	an	DET
easat-4246	56	14	essential	essential	ADJ
easat-4246	56	15	determinant	determinant	ADJ
easat-4246	56	16	,	,	PUNCT
easat-4246	56	17	such	such	ADJ
easat-4246	56	18	as	as	ADP
easat-4246	56	19	the	the	DET
easat-4246	56	20	existence	existence	NOUN
easat-4246	56	21	of	of	ADP
easat-4246	56	22	an	an	DET
easat-4246	56	23	audit	audit	NOUN
easat-4246	56	24	751	751	NUM
easat-4246	56	25	edelweiss	edelweiss	PROPN
easat-4246	56	26	applied	apply	VERB
easat-4246	56	27	science	science	NOUN
easat-4246	56	28	and	and	CCONJ
easat-4246	56	29	technology	technology	NOUN
easat-4246	56	30	issn	issn	PROPN
easat-4246	56	31	:	:	PUNCT
easat-4246	56	32	2576	2576	NUM
easat-4246	56	33	-	-	SYM
easat-4246	56	34	8484	8484	NUM
easat-4246	56	35	vol	vol	NOUN
easat-4246	56	36	.	.	PROPN
easat-4246	57	1	9	9	NUM
easat-4246	57	2	,	,	PUNCT
easat-4246	57	3	no	no	INTJ
easat-4246	57	4	.	.	NOUN
easat-4246	57	5	1	1	NUM
easat-4246	57	6	:	:	PUNCT
easat-4246	57	7	749	749	NUM
easat-4246	57	8	-	-	SYM
easat-4246	57	9	758	758	NUM
easat-4246	57	10	,	,	PUNCT
easat-4246	57	11	2025	2025	NUM
easat-4246	57	12	doi	doi	NOUN
easat-4246	57	13	:	:	PUNCT
easat-4246	57	14	10.55214/25768484.v9i1.4246	10.55214/25768484.v9i1.4246	NUM
easat-4246	57	15	©	©	PROPN
easat-4246	57	16	2025	2025	NUM
easat-4246	57	17	by	by	ADP
easat-4246	57	18	the	the	DET
easat-4246	57	19	authors	author	NOUN
easat-4246	57	20	;	;	PUNCT
easat-4246	57	21	licensee	licensee	PROPN
easat-4246	57	22	learning	learning	PROPN
easat-4246	57	23	gate	gate	PROPN
easat-4246	57	24	committee	committee	PROPN
easat-4246	57	25	.	.	PUNCT
easat-4246	58	1	a	a	DET
easat-4246	58	2	study	study	NOUN
easat-4246	58	3	by	by	ADP
easat-4246	58	4	sharairi	sharairi	PROPN
easat-4246	58	5	[	[	X
easat-4246	58	6	14	14	NUM
easat-4246	58	7	]	]	PUNCT
easat-4246	58	8	firms	firm	NOUN
easat-4246	58	9	with	with	ADP
easat-4246	58	10	strong	strong	ADJ
easat-4246	58	11	internal	internal	ADJ
easat-4246	58	12	controls	control	NOUN
easat-4246	58	13	and	and	CCONJ
easat-4246	58	14	clear	clear	ADJ
easat-4246	58	15	reporting	reporting	NOUN
easat-4246	58	16	lines	line	NOUN
easat-4246	58	17	have	have	VERB
easat-4246	58	18	a	a	DET
easat-4246	58	19	higher	high	ADJ
easat-4246	58	20	level	level	NOUN
easat-4246	58	21	of	of	ADP
easat-4246	58	22	compliance	compliance	NOUN
easat-4246	58	23	ifrs	ifrs	NOUN
easat-4246	58	24	standards	standard	NOUN
easat-4246	58	25	[	[	X
easat-4246	58	26	15	15	NUM
easat-4246	58	27	]	]	SYM
easat-4246	58	28	.	.	PUNCT
easat-4246	59	1	1.4	1.4	NUM
easat-4246	59	2	.	.	PUNCT
easat-4246	59	3	market	market	NOUN
easat-4246	59	4	-	-	PUNCT
easat-4246	59	5	related	relate	VERB
easat-4246	59	6	factors	factor	NOUN
easat-4246	59	7	market	market	NOUN
easat-4246	59	8	expectations	expectation	NOUN
easat-4246	59	9	and	and	CCONJ
easat-4246	59	10	the	the	DET
easat-4246	59	11	competitive	competitive	ADJ
easat-4246	59	12	environment	environment	NOUN
easat-4246	59	13	seem	seem	VERB
easat-4246	59	14	to	to	PART
easat-4246	59	15	drive	drive	VERB
easat-4246	59	16	ifrs	ifrs	PROPN
easat-4246	59	17	13	13	NUM
easat-4246	59	18	adoption	adoption	NOUN
easat-4246	59	19	[	[	X
easat-4246	59	20	16	16	NUM
easat-4246	59	21	]	]	PUNCT
easat-4246	59	22	.	.	PUNCT
easat-4246	60	1	according	accord	VERB
easat-4246	60	2	to	to	ADP
easat-4246	60	3	ball	ball	NOUN
easat-4246	60	4	,	,	PUNCT
easat-4246	60	5	high	high	ADJ
easat-4246	60	6	quality	quality	NOUN
easat-4246	60	7	financial	financial	ADJ
easat-4246	60	8	reporting	reporting	NOUN
easat-4246	60	9	standards	standard	NOUN
easat-4246	60	10	tend	tend	VERB
easat-4246	60	11	more	more	ADV
easat-4246	60	12	likely	likely	ADJ
easat-4246	60	13	to	to	PART
easat-4246	60	14	be	be	AUX
easat-4246	60	15	incorporated	incorporate	VERB
easat-4246	60	16	by	by	ADP
easat-4246	60	17	firms	firm	NOUN
easat-4246	60	18	whose	whose	DET
easat-4246	60	19	markets	market	NOUN
easat-4246	60	20	are	be	AUX
easat-4246	60	21	competitive	competitive	ADJ
easat-4246	60	22	since	since	SCONJ
easat-4246	60	23	such	such	ADJ
easat-4246	60	24	expectations	expectation	NOUN
easat-4246	60	25	work	work	VERB
easat-4246	60	26	on	on	ADP
easat-4246	60	27	increasing	increase	VERB
easat-4246	60	28	the	the	DET
easat-4246	60	29	visibility	visibility	NOUN
easat-4246	60	30	of	of	ADP
easat-4246	60	31	their	their	PRON
easat-4246	60	32	activities	activity	NOUN
easat-4246	60	33	for	for	ADP
easat-4246	60	34	potential	potential	ADJ
easat-4246	60	35	investors	investor	NOUN
easat-4246	60	36	[	[	X
easat-4246	60	37	17	17	NUM
easat-4246	60	38	]	]	PUNCT
easat-4246	60	39	.	.	PUNCT
easat-4246	61	1	thus	thus	ADV
easat-4246	61	2	,	,	PUNCT
easat-4246	61	3	to	to	PART
easat-4246	61	4	achieve	achieve	VERB
easat-4246	61	5	high	high	ADJ
easat-4246	61	6	market	market	NOUN
easat-4246	61	7	pressure	pressure	NOUN
easat-4246	61	8	:	:	PUNCT
easat-4246	61	9	similar	similar	ADJ
easat-4246	61	10	with	with	ADP
easat-4246	61	11	these	these	DET
easat-4246	61	12	arguments	argument	NOUN
easat-4246	61	13	before	before	ADP
easat-4246	61	14	whether	whether	SCONJ
easat-4246	61	15	a	a	DET
easat-4246	61	16	firm	firm	NOUN
easat-4246	61	17	will	will	AUX
easat-4246	61	18	be	be	AUX
easat-4246	61	19	eventually	eventually	ADV
easat-4246	61	20	complying	comply	VERB
easat-4246	61	21	and	and	CCONJ
easat-4246	61	22	adhere	adhere	VERB
easat-4246	61	23	to	to	ADP
easat-4246	61	24	this	this	DET
easat-4246	61	25	tough	tough	ADJ
easat-4246	61	26	standard	standard	NOUN
easat-4246	61	27	of	of	ADP
easat-4246	61	28	the	the	DET
easat-4246	61	29	ifrs	ifrs	NOUN
easat-4246	61	30	13	13	NUM
easat-4246	61	31	,	,	PUNCT
easat-4246	61	32	explaining	explain	VERB
easat-4246	61	33	market	market	NOUN
easat-4246	61	34	pressure	pressure	NOUN
easat-4246	61	35	(	(	PUNCT
easat-4246	61	36	the	the	DET
easat-4246	61	37	change	change	NOUN
easat-4246	61	38	in	in	ADP
easat-4246	61	39	investor	investor	NOUN
easat-4246	61	40	demand	demand	NOUN
easat-4246	61	41	for	for	ADP
easat-4246	61	42	reliable	reliable	ADJ
easat-4246	61	43	financial	financial	ADJ
easat-4246	61	44	information	information	NOUN
easat-4246	61	45	may	may	AUX
easat-4246	61	46	drive	drive	VERB
easat-4246	61	47	firms	firm	NOUN
easat-4246	61	48	[	[	X
easat-4246	61	49	18	18	NUM
easat-4246	61	50	]	]	PUNCT
easat-4246	61	51	.	.	PUNCT
easat-4246	62	1	moreover	moreover	ADV
easat-4246	62	2	,	,	PUNCT
easat-4246	62	3	the	the	DET
easat-4246	62	4	companies	company	NOUN
easat-4246	62	5	also	also	ADV
easat-4246	62	6	follow	follow	VERB
easat-4246	62	7	these	these	DET
easat-4246	62	8	standards	standard	NOUN
easat-4246	62	9	to	to	PART
easat-4246	62	10	satisfy	satisfy	VERB
easat-4246	62	11	the	the	DET
easat-4246	62	12	expectation	expectation	NOUN
easat-4246	62	13	of	of	ADP
easat-4246	62	14	analysts	analyst	NOUN
easat-4246	62	15	and	and	CCONJ
easat-4246	62	16	other	other	ADJ
easat-4246	62	17	market	market	NOUN
easat-4246	62	18	participants	participant	NOUN
easat-4246	62	19	[	[	X
easat-4246	62	20	18	18	NUM
easat-4246	62	21	]	]	PUNCT
easat-4246	62	22	.	.	PUNCT
easat-4246	63	1	1.5	1.5	NUM
easat-4246	63	2	.	.	PUNCT
easat-4246	64	1	technical	technical	ADJ
easat-4246	64	2	factors	factor	NOUN
easat-4246	64	3	two	two	NUM
easat-4246	64	4	technical	technical	ADJ
easat-4246	64	5	factors	factor	NOUN
easat-4246	64	6	—	—	PUNCT
easat-4246	64	7	the	the	DET
easat-4246	64	8	difficulty	difficulty	NOUN
easat-4246	64	9	of	of	ADP
easat-4246	64	10	using	use	VERB
easat-4246	64	11	fair	fair	ADJ
easat-4246	64	12	value	value	NOUN
easat-4246	64	13	estimates	estimate	NOUN
easat-4246	64	14	and	and	CCONJ
easat-4246	64	15	the	the	DET
easat-4246	64	16	suitability	suitability	NOUN
easat-4246	64	17	of	of	ADP
easat-4246	64	18	valuation	valuation	NOUN
easat-4246	64	19	models	model	NOUN
easat-4246	64	20	for	for	ADP
easat-4246	64	21	this	this	DET
easat-4246	64	22	purpose	purpose	NOUN
easat-4246	64	23	—	—	PUNCT
easat-4246	64	24	may	may	AUX
easat-4246	64	25	also	also	ADV
easat-4246	64	26	influence	influence	VERB
easat-4246	64	27	the	the	DET
easat-4246	64	28	choice	choice	NOUN
easat-4246	64	29	[	[	X
easat-4246	64	30	19	19	NUM
easat-4246	64	31	]	]	PUNCT
easat-4246	64	32	.	.	PUNCT
easat-4246	65	1	as	as	ADP
easat-4246	65	2	per	per	ADP
easat-4246	65	3	al	al	PROPN
easat-4246	65	4	mazroui	mazroui	PROPN
easat-4246	65	5	,	,	PUNCT
easat-4246	65	6	et	et	PROPN
easat-4246	65	7	al	al	PROPN
easat-4246	65	8	.	.	PUNCT
easat-4246	66	1	[	[	X
easat-4246	66	2	20	20	NUM
easat-4246	66	3	]	]	PUNCT
easat-4246	66	4	the	the	DET
easat-4246	66	5	technical	technical	ADJ
easat-4246	66	6	difficulties	difficulty	NOUN
easat-4246	66	7	involved	involve	VERB
easat-4246	66	8	with	with	ADP
easat-4246	66	9	ifrs	ifrs	PROPN
easat-4246	66	10	13	13	NUM
easat-4246	66	11	necessitate	necessitate	ADJ
easat-4246	66	12	businesses	business	NOUN
easat-4246	66	13	to	to	PART
easat-4246	66	14	have	have	VERB
easat-4246	66	15	a	a	DET
easat-4246	66	16	lot	lot	NOUN
easat-4246	66	17	of	of	ADP
easat-4246	66	18	experience	experience	NOUN
easat-4246	66	19	and	and	CCONJ
easat-4246	66	20	information	information	NOUN
easat-4246	66	21	.	.	PUNCT
easat-4246	67	1	hoti	hoti	PROPN
easat-4246	67	2	and	and	CCONJ
easat-4246	67	3	krasniqi	krasniqi	PROPN
easat-4246	68	1	[	[	X
easat-4246	68	2	21	21	NUM
easat-4246	68	3	]	]	PUNCT
easat-4246	68	4	study	study	NOUN
easat-4246	68	5	focused	focus	VERB
easat-4246	68	6	on	on	ADP
easat-4246	68	7	how	how	SCONJ
easat-4246	68	8	the	the	DET
easat-4246	68	9	use	use	NOUN
easat-4246	68	10	of	of	ADP
easat-4246	68	11	state	state	NOUN
easat-4246	68	12	-	-	PUNCT
easat-4246	68	13	of	of	ADP
easat-4246	68	14	-	-	PUNCT
easat-4246	68	15	the	the	DET
easat-4246	68	16	-	-	PUNCT
easat-4246	68	17	art	art	NOUN
easat-4246	68	18	software	software	NOUN
easat-4246	68	19	and	and	CCONJ
easat-4246	68	20	sophisticated	sophisticated	ADJ
easat-4246	68	21	valuation	valuation	NOUN
easat-4246	68	22	tools	tool	NOUN
easat-4246	68	23	can	can	AUX
easat-4246	68	24	assist	assist	VERB
easat-4246	68	25	in	in	ADP
easat-4246	68	26	making	make	VERB
easat-4246	68	27	an	an	DET
easat-4246	68	28	accurate	accurate	ADJ
easat-4246	68	29	fair	fair	ADJ
easat-4246	68	30	value	value	NOUN
easat-4246	68	31	evaluation	evaluation	NOUN
easat-4246	68	32	,	,	PUNCT
easat-4246	68	33	which	which	PRON
easat-4246	68	34	corresponds	correspond	VERB
easat-4246	68	35	to	to	ADP
easat-4246	68	36	principles	principle	NOUN
easat-4246	68	37	of	of	ADP
easat-4246	68	38	ifrs13	ifrs13	NOUN
easat-4246	68	39	.	.	PUNCT
easat-4246	69	1	1.6	1.6	NUM
easat-4246	69	2	.	.	PUNCT
easat-4246	70	1	economic	economic	ADJ
easat-4246	70	2	factors	factor	NOUN
easat-4246	70	3	economic	economic	ADJ
easat-4246	70	4	circumstances	circumstance	NOUN
easat-4246	70	5	and	and	CCONJ
easat-4246	70	6	the	the	DET
easat-4246	70	7	credit	credit	NOUN
easat-4246	70	8	standing	standing	NOUN
easat-4246	70	9	of	of	ADP
easat-4246	70	10	an	an	DET
easat-4246	70	11	entity	entity	NOUN
easat-4246	70	12	can	can	AUX
easat-4246	70	13	also	also	ADV
easat-4246	70	14	be	be	AUX
easat-4246	70	15	vital	vital	ADJ
easat-4246	70	16	in	in	ADP
easat-4246	70	17	ifrs	ifrs	PROPN
easat-4246	70	18	13	13	NUM
easat-4246	70	19	implementation	implementation	NOUN
easat-4246	70	20	infrastructure	infrastructure	NOUN
easat-4246	70	21	is	be	AUX
easat-4246	70	22	what	what	PRON
easat-4246	70	23	companies	company	NOUN
easat-4246	70	24	invest	invest	VERB
easat-4246	70	25	in	in	ADP
easat-4246	70	26	when	when	SCONJ
easat-4246	70	27	things	thing	NOUN
easat-4246	70	28	are	be	AUX
easat-4246	70	29	going	go	VERB
easat-4246	70	30	well	well	ADV
easat-4246	70	31	and	and	CCONJ
easat-4246	70	32	they	they	PRON
easat-4246	70	33	need	need	VERB
easat-4246	70	34	to	to	PART
easat-4246	70	35	better	well	ADV
easat-4246	70	36	support	support	VERB
easat-4246	70	37	compliance	compliance	NOUN
easat-4246	71	1	[	[	X
easat-4246	71	2	22	22	NUM
easat-4246	71	3	]	]	PUNCT
easat-4246	71	4	.	.	PUNCT
easat-4246	72	1	on	on	ADP
easat-4246	72	2	the	the	DET
easat-4246	72	3	other	other	ADJ
easat-4246	72	4	hand	hand	NOUN
easat-4246	72	5	,	,	PUNCT
easat-4246	72	6	when	when	SCONJ
easat-4246	72	7	it	it	PRON
easat-4246	72	8	comes	come	VERB
easat-4246	72	9	to	to	ADP
easat-4246	72	10	recession	recession	NOUN
easat-4246	72	11	time	time	NOUN
easat-4246	72	12	,	,	PUNCT
easat-4246	72	13	firms	firm	NOUN
easat-4246	72	14	‘	'	PUNCT
easat-4246	72	15	first	first	ADJ
easat-4246	72	16	priority	priority	NOUN
easat-4246	72	17	might	might	AUX
easat-4246	72	18	be	be	AUX
easat-4246	72	19	cutting	cut	VERB
easat-4246	72	20	their	their	PRON
easat-4246	72	21	costs	cost	NOUN
easat-4246	72	22	rather	rather	ADV
easat-4246	72	23	than	than	ADP
easat-4246	72	24	applying	apply	VERB
easat-4246	72	25	new	new	ADJ
easat-4246	72	26	standards	standard	NOUN
easat-4246	72	27	quagli	quagli	NOUN
easat-4246	72	28	,	,	PUNCT
easat-4246	72	29	et	et	PROPN
easat-4246	72	30	al	al	PROPN
easat-4246	72	31	.	.	PUNCT
easat-4246	73	1	[	[	X
easat-4246	73	2	23	23	NUM
easat-4246	73	3	]	]	PUNCT
easat-4246	73	4	.	.	PUNCT
easat-4246	74	1	nurunnabi	nurunnabi	NOUN
easat-4246	75	1	[	[	X
easat-4246	75	2	24	24	NUM
easat-4246	75	3	]	]	PUNCT
easat-4246	75	4	research	research	NOUN
easat-4246	75	5	argues	argue	VERB
easat-4246	75	6	that	that	SCONJ
easat-4246	75	7	economic	economic	ADJ
easat-4246	75	8	stability	stability	NOUN
easat-4246	75	9	serves	serve	VERB
easat-4246	75	10	a	a	DET
easat-4246	75	11	vital	vital	ADJ
easat-4246	75	12	role	role	NOUN
easat-4246	75	13	in	in	ADP
easat-4246	75	14	enhancing	enhance	VERB
easat-4246	75	15	an	an	DET
easat-4246	75	16	environment	environment	NOUN
easat-4246	75	17	that	that	PRON
easat-4246	75	18	is	be	AUX
easat-4246	75	19	favorable	favorable	ADJ
easat-4246	75	20	for	for	ADP
easat-4246	75	21	the	the	DET
easat-4246	75	22	adoption	adoption	NOUN
easat-4246	75	23	of	of	ADP
easat-4246	75	24	complex	complex	ADJ
easat-4246	75	25	accounting	accounting	NOUN
easat-4246	75	26	standards	standard	NOUN
easat-4246	75	27	such	such	ADJ
easat-4246	75	28	as	as	ADP
easat-4246	75	29	ifrs	ifrs	NOUN
easat-4246	75	30	13	13	NUM
easat-4246	75	31	.	.	PUNCT
easat-4246	76	1	1.7	1.7	NUM
easat-4246	76	2	.	.	PUNCT
easat-4246	77	1	external	external	ADJ
easat-4246	77	2	pressures	pressure	NOUN
easat-4246	77	3	there	there	PRON
easat-4246	77	4	are	be	VERB
easat-4246	77	5	also	also	ADV
easat-4246	77	6	external	external	ADJ
easat-4246	77	7	pressures	pressure	NOUN
easat-4246	77	8	that	that	PRON
easat-4246	77	9	have	have	VERB
easat-4246	77	10	a	a	DET
easat-4246	77	11	significant	significant	ADJ
easat-4246	77	12	impact	impact	NOUN
easat-4246	77	13	on	on	ADP
easat-4246	77	14	ifrs	ifrs	PROPN
easat-4246	77	15	13	13	NUM
easat-4246	77	16	adoption	adoption	NOUN
easat-4246	77	17	,	,	PUNCT
easat-4246	77	18	such	such	ADJ
easat-4246	77	19	as	as	ADP
easat-4246	77	20	globalization	globalization	NOUN
easat-4246	77	21	and	and	CCONJ
easat-4246	77	22	international	international	ADJ
easat-4246	77	23	trade	trade	NOUN
easat-4246	77	24	relations	relation	NOUN
easat-4246	77	25	[	[	X
easat-4246	77	26	25	25	NUM
easat-4246	77	27	]	]	PUNCT
easat-4246	77	28	.	.	PUNCT
easat-4246	78	1	the	the	DET
easat-4246	78	2	increasing	increase	VERB
easat-4246	78	3	integration	integration	NOUN
easat-4246	78	4	of	of	ADP
easat-4246	78	5	financial	financial	ADJ
easat-4246	78	6	markets	market	NOUN
easat-4246	78	7	speaks	speak	VERB
easat-4246	78	8	to	to	ADP
easat-4246	78	9	a	a	DET
easat-4246	78	10	need	need	NOUN
easat-4246	78	11	for	for	ADP
easat-4246	78	12	harmonized	harmonized	ADJ
easat-4246	78	13	reporting	reporting	NOUN
easat-4246	78	14	standards	standard	NOUN
easat-4246	78	15	that	that	PRON
easat-4246	78	16	will	will	AUX
easat-4246	78	17	promote	promote	VERB
easat-4246	78	18	cross	cross	ADJ
easat-4246	78	19	-	-	ADJ
easat-4246	78	20	border	border	ADJ
easat-4246	78	21	investments	investment	NOUN
easat-4246	78	22	.	.	PUNCT
easat-4246	79	1	[	[	X
easat-4246	79	2	26	26	NUM
easat-4246	79	3	]	]	PUNCT
easat-4246	79	4	.	.	PUNCT
easat-4246	80	1	“	"	PUNCT
easat-4246	80	2	global	global	ADJ
easat-4246	80	3	economic	economic	ADJ
easat-4246	80	4	trends	trend	NOUN
easat-4246	80	5	require	require	VERB
easat-4246	80	6	industries	industry	NOUN
easat-4246	80	7	to	to	PART
easat-4246	80	8	follow	follow	VERB
easat-4246	80	9	ifrs	ifrs	PROPN
easat-4246	80	10	13	13	NUM
easat-4246	80	11	otherwise	otherwise	ADV
easat-4246	80	12	it	it	PRON
easat-4246	80	13	will	will	AUX
easat-4246	80	14	be	be	AUX
easat-4246	80	15	impossible	impossible	ADJ
easat-4246	80	16	for	for	SCONJ
easat-4246	80	17	the	the	DET
easat-4246	80	18	organizations	organization	NOUN
easat-4246	80	19	to	to	PART
easat-4246	80	20	compete	compete	VERB
easat-4246	80	21	in	in	ADP
easat-4246	80	22	the	the	DET
easat-4246	80	23	global	global	ADJ
easat-4246	80	24	platform	platform	NOUN
easat-4246	80	25	as	as	SCONJ
easat-4246	80	26	people	people	NOUN
easat-4246	80	27	would	would	AUX
easat-4246	80	28	question	question	VERB
easat-4246	80	29	their	their	PRON
easat-4246	80	30	credibility	credibility	NOUN
easat-4246	80	31	”	"	PUNCT
easat-4246	81	1	[	[	X
easat-4246	81	2	27	27	NUM
easat-4246	81	3	]	]	PUNCT
easat-4246	81	4	.	.	PUNCT
easat-4246	82	1	1.8	1.8	NUM
easat-4246	82	2	.	.	PUNCT
easat-4246	83	1	education	education	NOUN
easat-4246	83	2	level	level	NOUN
easat-4246	83	3	and	and	CCONJ
easat-4246	83	4	advancement	advancement	NOUN
easat-4246	83	5	education	education	NOUN
easat-4246	83	6	level	level	NOUN
easat-4246	83	7	and	and	CCONJ
easat-4246	83	8	advancement	advancement	NOUN
easat-4246	83	9	in	in	ADP
easat-4246	83	10	professional	professional	NOUN
easat-4246	83	11	among	among	ADP
easat-4246	83	12	accountants	accountant	NOUN
easat-4246	83	13	is	be	AUX
easat-4246	83	14	a	a	DET
easat-4246	83	15	very	very	ADV
easat-4246	83	16	crucial	crucial	ADJ
easat-4246	83	17	factor	factor	NOUN
easat-4246	83	18	with	with	ADP
easat-4246	83	19	regard	regard	NOUN
easat-4246	83	20	to	to	ADP
easat-4246	83	21	the	the	DET
easat-4246	83	22	adoption	adoption	NOUN
easat-4246	83	23	of	of	ADP
easat-4246	83	24	ifrs	ifrs	PROPN
easat-4246	83	25	13	13	NUM
easat-4246	83	26	.	.	PUNCT
easat-4246	84	1	the	the	DET
easat-4246	84	2	accountants	accountant	NOUN
easat-4246	84	3	exposed	expose	VERB
easat-4246	84	4	to	to	ADP
easat-4246	84	5	continual	continual	ADJ
easat-4246	84	6	professional	professional	ADJ
easat-4246	84	7	education	education	NOUN
easat-4246	84	8	and	and	CCONJ
easat-4246	84	9	cpe	cpe	NOUN
easat-4246	84	10	training	training	NOUN
easat-4246	84	11	programs	program	NOUN
easat-4246	84	12	enhance	enhance	VERB
easat-4246	84	13	their	their	PRON
easat-4246	84	14	knowledge	knowledge	NOUN
easat-4246	84	15	on	on	ADP
easat-4246	84	16	recent	recent	ADJ
easat-4246	84	17	methods	method	NOUN
easat-4246	84	18	of	of	ADP
easat-4246	84	19	fair	fair	ADJ
easat-4246	84	20	value	value	NOUN
easat-4246	84	21	measurement	measurement	NOUN
easat-4246	84	22	techniques	technique	NOUN
easat-4246	84	23	[	[	X
easat-4246	84	24	28	28	NUM
easat-4246	84	25	]	]	PUNCT
easat-4246	84	26	.	.	PUNCT
easat-4246	85	1	on	on	ADP
easat-4246	85	2	the	the	DET
easat-4246	85	3	other	other	ADJ
easat-4246	85	4	hand	hand	NOUN
easat-4246	85	5	,	,	PUNCT
easat-4246	85	6	tarca	tarca	PROPN
easat-4246	86	1	[	[	X
easat-4246	86	2	29	29	NUM
easat-4246	86	3	]	]	PUNCT
easat-4246	86	4	has	have	AUX
easat-4246	86	5	also	also	ADV
easat-4246	86	6	shown	show	VERB
easat-4246	86	7	that	that	SCONJ
easat-4246	86	8	professional	professional	ADJ
easat-4246	86	9	development	development	NOUN
easat-4246	86	10	will	will	AUX
easat-4246	86	11	increase	increase	VERB
easat-4246	86	12	their	their	PRON
easat-4246	86	13	ability	ability	NOUN
easat-4246	86	14	to	to	PART
easat-4246	86	15	prepare	prepare	VERB
easat-4246	86	16	and	and	CCONJ
easat-4246	86	17	reliable	reliable	ADJ
easat-4246	86	18	on	on	ADP
easat-4246	86	19	financial	financial	ADJ
easat-4246	86	20	reporting	reporting	NOUN
easat-4246	86	21	in	in	ADP
easat-4246	86	22	context	context	NOUN
easat-4246	86	23	of	of	ADP
easat-4246	86	24	ifrs	ifrs	PROPN
easat-4246	86	25	13	13	NUM
easat-4246	86	26	.	.	PUNCT
easat-4246	87	1	1.9	1.9	NUM
easat-4246	87	2	.	.	PUNCT
easat-4246	88	1	institutional	institutional	ADJ
easat-4246	88	2	factors	factor	NOUN
easat-4246	88	3	institutional	institutional	ADJ
easat-4246	88	4	factors	factor	NOUN
easat-4246	88	5	also	also	ADV
easat-4246	88	6	support	support	VERB
easat-4246	88	7	the	the	DET
easat-4246	88	8	adoption	adoption	NOUN
easat-4246	88	9	of	of	ADP
easat-4246	88	10	ifrs	ifrs	PROPN
easat-4246	88	11	13	13	NUM
easat-4246	88	12	,	,	PUNCT
easat-4246	88	13	which	which	PRON
easat-4246	88	14	is	be	AUX
easat-4246	88	15	mediated	mediate	VERB
easat-4246	88	16	through	through	ADP
easat-4246	88	17	professional	professional	ADJ
easat-4246	88	18	accounting	accounting	NOUN
easat-4246	88	19	bodies	body	NOUN
easat-4246	88	20	and	and	CCONJ
easat-4246	88	21	industry	industry	NOUN
easat-4246	88	22	associations	association	NOUN
easat-4246	88	23	.	.	PUNCT
easat-4246	89	1	these	these	DET
easat-4246	89	2	agencies	agency	NOUN
easat-4246	89	3	also	also	ADV
easat-4246	89	4	provide	provide	VERB
easat-4246	89	5	guidance	guidance	NOUN
easat-4246	89	6	as	as	ADV
easat-4246	89	7	well	well	ADV
easat-4246	89	8	as	as	ADP
easat-4246	89	9	resources	resource	NOUN
easat-4246	89	10	and	and	CCONJ
easat-4246	89	11	advocate	advocate	VERB
easat-4246	89	12	for	for	ADP
easat-4246	89	13	the	the	DET
easat-4246	89	14	incorporation	incorporation	NOUN
easat-4246	89	15	of	of	ADP
easat-4246	89	16	ifrs	ifrs	NOUN
easat-4246	89	17	guidelines	guideline	NOUN
easat-4246	89	18	[	[	X
easat-4246	89	19	30	30	NUM
easat-4246	89	20	]	]	PUNCT
easat-4246	89	21	.	.	PUNCT
easat-4246	90	1	the	the	DET
easat-4246	90	2	role	role	NOUN
easat-4246	90	3	of	of	ADP
easat-4246	90	4	standard	standard	ADJ
easat-4246	90	5	-	-	PUNCT
easat-4246	90	6	setting	set	VERB
easat-4246	90	7	organizations	organization	NOUN
easat-4246	90	8	and	and	CCONJ
easat-4246	90	9	professional	professional	ADJ
easat-4246	90	10	bodies	body	NOUN
easat-4246	90	11	,	,	PUNCT
easat-4246	90	12	in	in	ADP
easat-4246	90	13	driving	drive	VERB
easat-4246	90	14	the	the	DET
easat-4246	90	15	ifrs	ifrs	NOUN
easat-4246	90	16	adoption	adoption	NOUN
easat-4246	90	17	is	be	AUX
easat-4246	90	18	necessary	necessary	ADJ
easat-4246	90	19	to	to	ADP
easat-4246	90	20	the	the	DET
easat-4246	90	21	guarantee	guarantee	NOUN
easat-4246	90	22	of	of	ADP
easat-4246	90	23	uniformity	uniformity	NOUN
easat-4246	90	24	within	within	ADP
easat-4246	90	25	a	a	DET
easat-4246	90	26	broadened	broaden	VERB
easat-4246	90	27	financial	financial	ADJ
easat-4246	90	28	statement	statement	NOUN
easat-4246	90	29	[	[	X
easat-4246	90	30	31	31	NUM
easat-4246	90	31	]	]	PUNCT
easat-4246	90	32	.	.	PUNCT
easat-4246	91	1	752	752	NUM
easat-4246	91	2	edelweiss	edelweiss	PROPN
easat-4246	91	3	applied	apply	VERB
easat-4246	91	4	science	science	NOUN
easat-4246	91	5	and	and	CCONJ
easat-4246	91	6	technology	technology	NOUN
easat-4246	91	7	issn	issn	PROPN
easat-4246	91	8	:	:	PUNCT
easat-4246	91	9	2576	2576	NUM
easat-4246	91	10	-	-	SYM
easat-4246	91	11	8484	8484	NUM
easat-4246	91	12	vol	vol	NOUN
easat-4246	91	13	.	.	PROPN
easat-4246	92	1	9	9	NUM
easat-4246	92	2	,	,	PUNCT
easat-4246	92	3	no	no	INTJ
easat-4246	92	4	.	.	NOUN
easat-4246	92	5	1	1	NUM
easat-4246	92	6	:	:	PUNCT
easat-4246	92	7	749	749	NUM
easat-4246	92	8	-	-	SYM
easat-4246	92	9	758	758	NUM
easat-4246	92	10	,	,	PUNCT
easat-4246	92	11	2025	2025	NUM
easat-4246	92	12	doi	doi	NOUN
easat-4246	92	13	:	:	PUNCT
easat-4246	92	14	10.55214/25768484.v9i1.4246	10.55214/25768484.v9i1.4246	NUM
easat-4246	92	15	©	©	PROPN
easat-4246	92	16	2025	2025	NUM
easat-4246	92	17	by	by	ADP
easat-4246	92	18	the	the	DET
easat-4246	92	19	authors	author	NOUN
easat-4246	92	20	;	;	PUNCT
easat-4246	92	21	licensee	licensee	PROPN
easat-4246	92	22	learning	learning	NOUN
easat-4246	92	23	gate	gate	NOUN
easat-4246	92	24	1.10	1.10	NUM
easat-4246	92	25	.	.	PUNCT
easat-4246	93	1	improving	improve	VERB
easat-4246	93	2	financial	financial	ADJ
easat-4246	93	3	report	report	NOUN
easat-4246	93	4	quality	quality	NOUN
easat-4246	93	5	ifrs	ifrs	PROPN
easat-4246	93	6	13	13	NUM
easat-4246	93	7	undoubtedly	undoubtedly	ADV
easat-4246	93	8	improves	improve	VERB
easat-4246	93	9	financial	financial	ADJ
easat-4246	93	10	report	report	NOUN
easat-4246	93	11	accuracy	accuracy	NOUN
easat-4246	93	12	.	.	PUNCT
easat-4246	94	1	ifrs	ifrs	PROPN
easat-4246	94	2	13	13	NUM
easat-4246	94	3	thereby	thereby	ADV
easat-4246	94	4	enhances	enhance	VERB
easat-4246	94	5	transparency	transparency	NOUN
easat-4246	94	6	and	and	CCONJ
easat-4246	94	7	comparability	comparability	NOUN
easat-4246	94	8	across	across	ADP
easat-4246	94	9	firms	firm	NOUN
easat-4246	94	10	and	and	CCONJ
easat-4246	94	11	jurisdictions	jurisdiction	NOUN
easat-4246	94	12	by	by	ADP
easat-4246	94	13	providing	provide	VERB
easat-4246	94	14	that	that	SCONJ
easat-4246	94	15	financial	financial	ADJ
easat-4246	94	16	statements	statement	NOUN
easat-4246	94	17	are	be	AUX
easat-4246	94	18	fair	fair	ADJ
easat-4246	94	19	value	value	NOUN
easat-4246	94	20	measurements	measurement	NOUN
easat-4246	94	21	.	.	PUNCT
easat-4246	95	1	the	the	DET
easat-4246	95	2	accurate	accurate	ADJ
easat-4246	95	3	financial	financial	ADJ
easat-4246	95	4	reporting	reporting	NOUN
easat-4246	95	5	is	be	AUX
easat-4246	95	6	the	the	DET
easat-4246	95	7	key	key	NOUN
easat-4246	95	8	for	for	SCONJ
easat-4246	95	9	stakeholders	stakeholder	NOUN
easat-4246	95	10	to	to	PART
easat-4246	95	11	make	make	VERB
easat-4246	95	12	decision	decision	NOUN
easat-4246	95	13	and	and	CCONJ
easat-4246	95	14	upheld	uphold	VERB
easat-4246	95	15	trust	trust	NOUN
easat-4246	95	16	and	and	CCONJ
easat-4246	95	17	confident	confident	ADJ
easat-4246	95	18	in	in	ADP
easat-4246	95	19	financial	financial	ADJ
easat-4246	95	20	markets	market	NOUN
easat-4246	95	21	as	as	ADV
easat-4246	95	22	well	well	ADV
easat-4246	95	23	.	.	PUNCT
easat-4246	96	1	based	base	VERB
easat-4246	96	2	on	on	ADP
easat-4246	96	3	the	the	DET
easat-4246	96	4	research	research	NOUN
easat-4246	96	5	of	of	ADP
easat-4246	96	6	edeigba	edeigba	PROPN
easat-4246	96	7	,	,	PUNCT
easat-4246	96	8	et	et	PROPN
easat-4246	96	9	al	al	PROPN
easat-4246	96	10	.	.	PUNCT
easat-4246	97	1	[	[	X
easat-4246	97	2	32	32	NUM
easat-4246	97	3	]	]	PUNCT
easat-4246	97	4	when	when	SCONJ
easat-4246	97	5	firms	firm	NOUN
easat-4246	97	6	implement	implement	VERB
easat-4246	97	7	ifrs	ifrs	PROPN
easat-4246	97	8	13	13	NUM
easat-4246	97	9	,	,	PUNCT
easat-4246	97	10	this	this	PRON
easat-4246	97	11	in	in	ADP
easat-4246	97	12	turn	turn	NOUN
easat-4246	97	13	can	can	AUX
easat-4246	97	14	lead	lead	VERB
easat-4246	97	15	to	to	ADP
easat-4246	97	16	better	well	ADJ
easat-4246	97	17	quality	quality	NOUN
easat-4246	97	18	financial	financial	ADJ
easat-4246	97	19	reporting	reporting	NOUN
easat-4246	97	20	foster	foster	VERB
easat-4246	97	21	an	an	DET
easat-4246	97	22	increase	increase	NOUN
easat-4246	97	23	in	in	ADP
easat-4246	97	24	market	market	NOUN
easat-4246	97	25	efficiency	efficiency	NOUN
easat-4246	97	26	by	by	ADP
easat-4246	97	27	aiding	aid	VERB
easat-4246	97	28	investment	investment	NOUN
easat-4246	97	29	decisions	decision	NOUN
easat-4246	97	30	.	.	PUNCT
easat-4246	98	1	concluding	concluding	NOUN
easat-4246	98	2	,	,	PUNCT
easat-4246	98	3	factors	factor	NOUN
easat-4246	98	4	affecting	affect	VERB
easat-4246	98	5	the	the	DET
easat-4246	98	6	adoption	adoption	NOUN
easat-4246	98	7	of	of	ADP
easat-4246	98	8	ifrs	ifrs	PROPN
easat-4246	98	9	13	13	NUM
easat-4246	98	10	include	include	VERB
easat-4246	98	11	regulatory	regulatory	ADJ
easat-4246	98	12	,	,	PUNCT
easat-4246	98	13	organizational	organizational	ADJ
easat-4246	98	14	,	,	PUNCT
easat-4246	98	15	market	market	NOUN
easat-4246	98	16	related	relate	VERB
easat-4246	98	17	and	and	CCONJ
easat-4246	98	18	technical	technical	ADJ
easat-4246	98	19	factors	factor	NOUN
easat-4246	98	20	.	.	PUNCT
easat-4246	99	1	in	in	ADP
easat-4246	99	2	fact	fact	NOUN
easat-4246	99	3	,	,	PUNCT
easat-4246	99	4	to	to	PART
easat-4246	99	5	be	be	AUX
easat-4246	99	6	more	more	ADV
easat-4246	99	7	explicit	explicit	ADJ
easat-4246	99	8	these	these	PRON
easat-4246	99	9	are	be	AUX
easat-4246	99	10	the	the	DET
easat-4246	99	11	economic	economic	ADJ
easat-4246	99	12	factors	factor	NOUN
easat-4246	99	13	at	at	ADP
easat-4246	99	14	play	play	NOUN
easat-4246	99	15	in	in	ADP
easat-4246	99	16	their	their	PRON
easat-4246	99	17	own	own	ADJ
easat-4246	99	18	context	context	NOUN
easat-4246	99	19	−	−	PROPN
easat-4246	99	20	external	external	ADJ
easat-4246	99	21	(	(	PUNCT
easat-4246	99	22	to	to	ADP
easat-4246	99	23	firms	firm	NOUN
easat-4246	99	24	)	)	PUNCT
easat-4246	99	25	and	and	CCONJ
easat-4246	99	26	educational	educational	ADJ
easat-4246	99	27	/	/	SYM
easat-4246	99	28	institutional	institutional	ADJ
easat-4246	99	29	[	[	X
easat-4246	99	30	33	33	NUM
easat-4246	99	31	]	]	PUNCT
easat-4246	99	32	.	.	PUNCT
easat-4246	100	1	a	a	DET
easat-4246	100	2	better	well	ADJ
easat-4246	100	3	comprehension	comprehension	NOUN
easat-4246	100	4	of	of	ADP
easat-4246	100	5	these	these	DET
easat-4246	100	6	elements	element	NOUN
easat-4246	100	7	supports	support	VERB
easat-4246	100	8	the	the	DET
easat-4246	100	9	improvement	improvement	NOUN
easat-4246	100	10	of	of	ADP
easat-4246	100	11	financial	financial	ADJ
easat-4246	100	12	report	report	NOUN
easat-4246	100	13	accuracy	accuracy	NOUN
easat-4246	100	14	,	,	PUNCT
easat-4246	100	15	allow	allow	VERB
easat-4246	100	16	informed	informed	ADJ
easat-4246	100	17	investment	investment	NOUN
easat-4246	100	18	choices	choice	NOUN
easat-4246	100	19	or	or	CCONJ
easat-4246	100	20	decisions	decision	NOUN
easat-4246	100	21	and	and	CCONJ
easat-4246	100	22	develop	develop	VERB
easat-4246	100	23	trust	trust	NOUN
easat-4246	100	24	among	among	ADP
easat-4246	100	25	investors	investor	NOUN
easat-4246	100	26	in	in	ADP
easat-4246	100	27	financial	financial	ADJ
easat-4246	100	28	markets	market	NOUN
easat-4246	100	29	[	[	X
easat-4246	100	30	34	34	NUM
easat-4246	100	31	]	]	PUNCT
easat-4246	100	32	.	.	PUNCT
easat-4246	101	1	2	2	X
easat-4246	101	2	.	.	X
easat-4246	101	3	methods	method	NOUN
easat-4246	101	4	2.1	2.1	NUM
easat-4246	101	5	.	.	PUNCT
easat-4246	102	1	research	research	NOUN
easat-4246	102	2	design	design	NOUN
easat-4246	102	3	this	this	DET
easat-4246	102	4	study	study	NOUN
easat-4246	102	5	employs	employ	VERB
easat-4246	102	6	a	a	DET
easat-4246	102	7	quantitative	quantitative	ADJ
easat-4246	102	8	research	research	NOUN
easat-4246	102	9	design	design	NOUN
easat-4246	102	10	to	to	PART
easat-4246	102	11	investigate	investigate	VERB
easat-4246	102	12	the	the	DET
easat-4246	102	13	factors	factor	NOUN
easat-4246	102	14	influencing	influence	VERB
easat-4246	102	15	ifrs	ifrs	PROPN
easat-4246	102	16	13	13	NUM
easat-4246	102	17	adoption	adoption	NOUN
easat-4246	102	18	in	in	ADP
easat-4246	102	19	enhancing	enhance	VERB
easat-4246	102	20	financial	financial	ADJ
easat-4246	102	21	report	report	NOUN
easat-4246	102	22	accuracy	accuracy	NOUN
easat-4246	102	23	among	among	ADP
easat-4246	102	24	employees	employee	NOUN
easat-4246	102	25	working	work	VERB
easat-4246	102	26	at	at	ADP
easat-4246	102	27	financial	financial	ADJ
easat-4246	102	28	institutions	institution	NOUN
easat-4246	102	29	in	in	ADP
easat-4246	102	30	erbil	erbil	PROPN
easat-4246	102	31	,	,	PUNCT
easat-4246	102	32	iraq	iraq	PROPN
easat-4246	102	33	.	.	PUNCT
easat-4246	103	1	the	the	DET
easat-4246	103	2	research	research	NOUN
easat-4246	103	3	aims	aim	VERB
easat-4246	103	4	to	to	PART
easat-4246	103	5	identify	identify	VERB
easat-4246	103	6	the	the	DET
easat-4246	103	7	impact	impact	NOUN
easat-4246	103	8	of	of	ADP
easat-4246	103	9	various	various	ADJ
easat-4246	103	10	independent	independent	ADJ
easat-4246	103	11	variables	variable	NOUN
easat-4246	103	12	on	on	ADP
easat-4246	103	13	the	the	DET
easat-4246	103	14	dependent	dependent	ADJ
easat-4246	103	15	variable	variable	NOUN
easat-4246	103	16	,	,	PUNCT
easat-4246	103	17	financial	financial	ADJ
easat-4246	103	18	report	report	NOUN
easat-4246	103	19	accuracy	accuracy	NOUN
easat-4246	103	20	,	,	PUNCT
easat-4246	103	21	through	through	ADP
easat-4246	103	22	a	a	DET
easat-4246	103	23	structured	structured	ADJ
easat-4246	103	24	survey	survey	NOUN
easat-4246	103	25	.	.	PUNCT
easat-4246	104	1	2.2	2.2	NUM
easat-4246	104	2	.	.	PUNCT
easat-4246	104	3	sample	sample	NOUN
easat-4246	104	4	and	and	CCONJ
easat-4246	104	5	target	target	VERB
easat-4246	104	6	population	population	NOUN
easat-4246	104	7	the	the	DET
easat-4246	104	8	target	target	NOUN
easat-4246	104	9	population	population	NOUN
easat-4246	104	10	for	for	ADP
easat-4246	104	11	this	this	DET
easat-4246	104	12	study	study	NOUN
easat-4246	104	13	consists	consist	VERB
easat-4246	104	14	of	of	ADP
easat-4246	104	15	employees	employee	NOUN
easat-4246	104	16	working	work	VERB
easat-4246	104	17	at	at	ADP
easat-4246	104	18	financial	financial	ADJ
easat-4246	104	19	institutions	institution	NOUN
easat-4246	104	20	in	in	ADP
easat-4246	104	21	erbil	erbil	PROPN
easat-4246	104	22	,	,	PUNCT
easat-4246	104	23	iraq	iraq	PROPN
easat-4246	104	24	.	.	PUNCT
easat-4246	105	1	a	a	DET
easat-4246	105	2	sample	sample	NOUN
easat-4246	105	3	size	size	NOUN
easat-4246	105	4	of	of	ADP
easat-4246	105	5	166	166	NUM
easat-4246	105	6	employees	employee	NOUN
easat-4246	105	7	has	have	AUX
easat-4246	105	8	been	be	AUX
easat-4246	105	9	selected	select	VERB
easat-4246	105	10	to	to	PART
easat-4246	105	11	ensure	ensure	VERB
easat-4246	105	12	sufficient	sufficient	ADJ
easat-4246	105	13	statistical	statistical	ADJ
easat-4246	105	14	power	power	NOUN
easat-4246	105	15	for	for	ADP
easat-4246	105	16	the	the	DET
easat-4246	105	17	analysis	analysis	NOUN
easat-4246	105	18	.	.	PUNCT
easat-4246	106	1	the	the	DET
easat-4246	106	2	sample	sample	NOUN
easat-4246	106	3	includes	include	VERB
easat-4246	106	4	accountants	accountant	NOUN
easat-4246	106	5	,	,	PUNCT
easat-4246	106	6	auditors	auditor	NOUN
easat-4246	106	7	,	,	PUNCT
easat-4246	106	8	financial	financial	ADJ
easat-4246	106	9	analysts	analyst	NOUN
easat-4246	106	10	,	,	PUNCT
easat-4246	106	11	and	and	CCONJ
easat-4246	106	12	other	other	ADJ
easat-4246	106	13	professionals	professional	NOUN
easat-4246	106	14	involved	involve	VERB
easat-4246	106	15	in	in	ADP
easat-4246	106	16	financial	financial	ADJ
easat-4246	106	17	reporting	reporting	NOUN
easat-4246	106	18	and	and	CCONJ
easat-4246	106	19	compliance	compliance	NOUN
easat-4246	106	20	within	within	ADP
easat-4246	106	21	these	these	DET
easat-4246	106	22	institutions	institution	NOUN
easat-4246	106	23	.	.	PUNCT
easat-4246	107	1	2.3	2.3	NUM
easat-4246	107	2	.	.	PUNCT
easat-4246	107	3	sampling	sample	VERB
easat-4246	107	4	method	method	NOUN
easat-4246	107	5	a	a	DET
easat-4246	107	6	stratified	stratified	ADJ
easat-4246	107	7	random	random	ADJ
easat-4246	107	8	sampling	sampling	NOUN
easat-4246	107	9	method	method	NOUN
easat-4246	107	10	was	be	AUX
easat-4246	107	11	employed	employ	VERB
easat-4246	107	12	to	to	PART
easat-4246	107	13	ensure	ensure	VERB
easat-4246	107	14	representation	representation	NOUN
easat-4246	107	15	across	across	ADP
easat-4246	107	16	different	different	ADJ
easat-4246	107	17	financial	financial	ADJ
easat-4246	107	18	institutions	institution	NOUN
easat-4246	107	19	and	and	CCONJ
easat-4246	107	20	roles	role	NOUN
easat-4246	107	21	within	within	ADP
easat-4246	107	22	erbil	erbil	PROPN
easat-4246	107	23	.	.	PUNCT
easat-4246	108	1	this	this	DET
easat-4246	108	2	method	method	NOUN
easat-4246	108	3	allows	allow	VERB
easat-4246	108	4	for	for	ADP
easat-4246	108	5	a	a	DET
easat-4246	108	6	more	more	ADV
easat-4246	108	7	accurate	accurate	ADJ
easat-4246	108	8	reflection	reflection	NOUN
easat-4246	108	9	of	of	ADP
easat-4246	108	10	the	the	DET
easat-4246	108	11	population	population	NOUN
easat-4246	108	12	by	by	ADP
easat-4246	108	13	dividing	divide	VERB
easat-4246	108	14	it	it	PRON
easat-4246	108	15	into	into	ADP
easat-4246	108	16	strata	strata	NOUN
easat-4246	108	17	(	(	PUNCT
easat-4246	108	18	e.g.	e.g.	ADV
easat-4246	108	19	,	,	PUNCT
easat-4246	108	20	different	different	ADJ
easat-4246	108	21	financial	financial	ADJ
easat-4246	108	22	institutions	institution	NOUN
easat-4246	108	23	)	)	PUNCT
easat-4246	108	24	and	and	CCONJ
easat-4246	108	25	randomly	randomly	ADV
easat-4246	108	26	selecting	select	VERB
easat-4246	108	27	participants	participant	NOUN
easat-4246	108	28	from	from	ADP
easat-4246	108	29	each	each	DET
easat-4246	108	30	stratum	stratum	NOUN
easat-4246	108	31	.	.	PUNCT
easat-4246	109	1	2.4	2.4	NUM
easat-4246	109	2	.	.	PUNCT
easat-4246	109	3	data	datum	NOUN
easat-4246	109	4	collection	collection	NOUN
easat-4246	109	5	data	datum	NOUN
easat-4246	109	6	was	be	AUX
easat-4246	109	7	collected	collect	VERB
easat-4246	109	8	through	through	ADP
easat-4246	109	9	the	the	DET
easat-4246	109	10	distribution	distribution	NOUN
easat-4246	109	11	of	of	ADP
easat-4246	109	12	the	the	DET
easat-4246	109	13	survey	survey	NOUN
easat-4246	109	14	questionnaire	questionnaire	NOUN
easat-4246	109	15	to	to	ADP
easat-4246	109	16	the	the	DET
easat-4246	109	17	selected	select	VERB
easat-4246	109	18	sample	sample	NOUN
easat-4246	109	19	of	of	ADP
easat-4246	109	20	employees	employee	NOUN
easat-4246	109	21	.	.	PUNCT
easat-4246	110	1	participants	participant	NOUN
easat-4246	110	2	were	be	AUX
easat-4246	110	3	provided	provide	VERB
easat-4246	110	4	with	with	ADP
easat-4246	110	5	both	both	CCONJ
easat-4246	110	6	electronic	electronic	ADJ
easat-4246	110	7	and	and	CCONJ
easat-4246	110	8	paper	paper	NOUN
easat-4246	110	9	versions	version	NOUN
easat-4246	110	10	of	of	ADP
easat-4246	110	11	the	the	DET
easat-4246	110	12	survey	survey	NOUN
easat-4246	110	13	to	to	PART
easat-4246	110	14	ensure	ensure	VERB
easat-4246	110	15	accessibility	accessibility	NOUN
easat-4246	110	16	and	and	CCONJ
easat-4246	110	17	convenience	convenience	NOUN
easat-4246	110	18	.	.	PUNCT
easat-4246	111	1	the	the	DET
easat-4246	111	2	survey	survey	NOUN
easat-4246	111	3	was	be	AUX
easat-4246	111	4	administered	administer	VERB
easat-4246	111	5	over	over	ADP
easat-4246	111	6	a	a	DET
easat-4246	111	7	four	four	NUM
easat-4246	111	8	-	-	PUNCT
easat-4246	111	9	week	week	NOUN
easat-4246	111	10	period	period	NOUN
easat-4246	111	11	to	to	PART
easat-4246	111	12	allow	allow	VERB
easat-4246	111	13	sufficient	sufficient	ADJ
easat-4246	111	14	time	time	NOUN
easat-4246	111	15	for	for	ADP
easat-4246	111	16	responses	response	NOUN
easat-4246	111	17	.	.	PUNCT
easat-4246	112	1	2.5	2.5	NUM
easat-4246	112	2	.	.	PUNCT
easat-4246	113	1	data	datum	NOUN
easat-4246	113	2	analysis	analysis	NOUN
easat-4246	113	3	the	the	DET
easat-4246	113	4	collected	collect	VERB
easat-4246	113	5	data	datum	NOUN
easat-4246	113	6	was	be	AUX
easat-4246	113	7	analyzed	analyze	VERB
easat-4246	113	8	using	use	VERB
easat-4246	113	9	various	various	ADJ
easat-4246	113	10	statistical	statistical	ADJ
easat-4246	113	11	techniques	technique	NOUN
easat-4246	113	12	to	to	PART
easat-4246	113	13	test	test	VERB
easat-4246	113	14	the	the	DET
easat-4246	113	15	research	research	NOUN
easat-4246	113	16	hypotheses	hypothesis	NOUN
easat-4246	113	17	and	and	CCONJ
easat-4246	113	18	achieve	achieve	VERB
easat-4246	113	19	the	the	DET
easat-4246	113	20	study	study	NOUN
easat-4246	113	21	objectives	objective	NOUN
easat-4246	113	22	.	.	PUNCT
easat-4246	114	1	the	the	DET
easat-4246	114	2	following	follow	VERB
easat-4246	114	3	methods	method	NOUN
easat-4246	114	4	were	be	AUX
easat-4246	114	5	used	use	VERB
easat-4246	114	6	:	:	PUNCT
easat-4246	114	7	•	•	NUM
easat-4246	114	8	validity	validity	NOUN
easat-4246	114	9	:	:	PUNCT
easat-4246	114	10	construct	construct	VERB
easat-4246	114	11	validity	validity	NOUN
easat-4246	114	12	was	be	AUX
easat-4246	114	13	examined	examine	VERB
easat-4246	114	14	through	through	ADP
easat-4246	114	15	confirmatory	confirmatory	ADJ
easat-4246	114	16	factor	factor	NOUN
easat-4246	114	17	analysis	analysis	NOUN
easat-4246	114	18	(	(	PUNCT
easat-4246	114	19	cfa	cfa	NOUN
easat-4246	114	20	)	)	PUNCT
easat-4246	114	21	to	to	PART
easat-4246	114	22	ensure	ensure	VERB
easat-4246	114	23	that	that	SCONJ
easat-4246	114	24	the	the	DET
easat-4246	114	25	measurement	measurement	NOUN
easat-4246	114	26	model	model	NOUN
easat-4246	114	27	fits	fit	VERB
easat-4246	114	28	the	the	DET
easat-4246	114	29	data	datum	NOUN
easat-4246	114	30	well	well	ADV
easat-4246	114	31	.	.	PUNCT
easat-4246	115	1	•	•	NUM
easat-4246	115	2	factor	factor	NOUN
easat-4246	115	3	loading	loading	NOUN
easat-4246	115	4	:	:	PUNCT
easat-4246	115	5	exploratory	exploratory	ADJ
easat-4246	115	6	factor	factor	NOUN
easat-4246	115	7	analysis	analysis	NOUN
easat-4246	115	8	(	(	PUNCT
easat-4246	115	9	efa	efa	PROPN
easat-4246	115	10	)	)	PUNCT
easat-4246	115	11	was	be	AUX
easat-4246	115	12	conducted	conduct	VERB
easat-4246	115	13	to	to	PART
easat-4246	115	14	identify	identify	VERB
easat-4246	115	15	the	the	DET
easat-4246	115	16	underlying	underlie	VERB
easat-4246	115	17	structure	structure	NOUN
easat-4246	115	18	of	of	ADP
easat-4246	115	19	the	the	DET
easat-4246	115	20	independent	independent	ADJ
easat-4246	115	21	variables	variable	NOUN
easat-4246	115	22	and	and	CCONJ
easat-4246	115	23	ensure	ensure	VERB
easat-4246	115	24	that	that	SCONJ
easat-4246	115	25	the	the	DET
easat-4246	115	26	survey	survey	NOUN
easat-4246	115	27	items	item	NOUN
easat-4246	115	28	adequately	adequately	ADV
easat-4246	115	29	represent	represent	VERB
easat-4246	115	30	the	the	DET
easat-4246	115	31	constructs	construct	NOUN
easat-4246	115	32	.	.	PUNCT
easat-4246	116	1	•	•	NUM
easat-4246	116	2	reliability	reliability	NOUN
easat-4246	116	3	analysis	analysis	NOUN
easat-4246	116	4	:	:	PUNCT
easat-4246	116	5	cronbach	cronbach	PROPN
easat-4246	116	6	's	's	PART
easat-4246	116	7	alpha	alpha	NOUN
easat-4246	116	8	was	be	AUX
easat-4246	116	9	calculated	calculate	VERB
easat-4246	116	10	to	to	PART
easat-4246	116	11	assess	assess	VERB
easat-4246	116	12	the	the	DET
easat-4246	116	13	internal	internal	ADJ
easat-4246	116	14	consistency	consistency	NOUN
easat-4246	116	15	and	and	CCONJ
easat-4246	116	16	reliability	reliability	NOUN
easat-4246	116	17	of	of	ADP
easat-4246	116	18	the	the	DET
easat-4246	116	19	survey	survey	NOUN
easat-4246	116	20	items	item	NOUN
easat-4246	116	21	for	for	ADP
easat-4246	116	22	each	each	DET
easat-4246	116	23	factor	factor	NOUN
easat-4246	116	24	.	.	PUNCT
easat-4246	117	1	753	753	NUM
easat-4246	117	2	edelweiss	edelweiss	PROPN
easat-4246	117	3	applied	apply	VERB
easat-4246	117	4	science	science	NOUN
easat-4246	117	5	and	and	CCONJ
easat-4246	117	6	technology	technology	NOUN
easat-4246	117	7	issn	issn	PROPN
easat-4246	117	8	:	:	PUNCT
easat-4246	117	9	2576	2576	NUM
easat-4246	117	10	-	-	SYM
easat-4246	117	11	8484	8484	NUM
easat-4246	117	12	vol	vol	NOUN
easat-4246	117	13	.	.	PROPN
easat-4246	118	1	9	9	NUM
easat-4246	118	2	,	,	PUNCT
easat-4246	118	3	no	no	INTJ
easat-4246	118	4	.	.	NOUN
easat-4246	118	5	1	1	NUM
easat-4246	118	6	:	:	PUNCT
easat-4246	118	7	749	749	NUM
easat-4246	118	8	-	-	SYM
easat-4246	118	9	758	758	NUM
easat-4246	118	10	,	,	PUNCT
easat-4246	118	11	2025	2025	NUM
easat-4246	118	12	doi	doi	NOUN
easat-4246	118	13	:	:	PUNCT
easat-4246	118	14	10.55214/25768484.v9i1.4246	10.55214/25768484.v9i1.4246	NUM
easat-4246	118	15	©	©	PROPN
easat-4246	118	16	2025	2025	NUM
easat-4246	118	17	by	by	ADP
easat-4246	118	18	the	the	DET
easat-4246	118	19	authors	author	NOUN
easat-4246	118	20	;	;	PUNCT
easat-4246	118	21	licensee	licensee	PROPN
easat-4246	118	22	learning	learning	NOUN
easat-4246	118	23	gate	gate	VERB
easat-4246	118	24	•	•	NOUN
easat-4246	118	25	correlation	correlation	NOUN
easat-4246	118	26	analysis	analysis	NOUN
easat-4246	118	27	:	:	PUNCT
easat-4246	118	28	pearson	pearson	NOUN
easat-4246	118	29	correlation	correlation	NOUN
easat-4246	118	30	coefficients	coefficient	NOUN
easat-4246	118	31	were	be	AUX
easat-4246	118	32	calculated	calculate	VERB
easat-4246	118	33	to	to	PART
easat-4246	118	34	determine	determine	VERB
easat-4246	118	35	the	the	DET
easat-4246	118	36	strength	strength	NOUN
easat-4246	118	37	and	and	CCONJ
easat-4246	118	38	direction	direction	NOUN
easat-4246	118	39	of	of	ADP
easat-4246	118	40	the	the	DET
easat-4246	118	41	relationships	relationship	NOUN
easat-4246	118	42	between	between	ADP
easat-4246	118	43	the	the	DET
easat-4246	118	44	independent	independent	ADJ
easat-4246	118	45	variables	variable	NOUN
easat-4246	118	46	and	and	CCONJ
easat-4246	118	47	the	the	DET
easat-4246	118	48	dependent	dependent	ADJ
easat-4246	118	49	variable	variable	NOUN
easat-4246	118	50	.	.	PUNCT
easat-4246	119	1	•	•	NUM
easat-4246	119	2	multiple	multiple	ADJ
easat-4246	119	3	regression	regression	NOUN
easat-4246	119	4	analysis	analysis	NOUN
easat-4246	119	5	:	:	PUNCT
easat-4246	119	6	multiple	multiple	ADJ
easat-4246	119	7	regression	regression	NOUN
easat-4246	119	8	analysis	analysis	NOUN
easat-4246	119	9	was	be	AUX
easat-4246	119	10	performed	perform	VERB
easat-4246	119	11	to	to	PART
easat-4246	119	12	assess	assess	VERB
easat-4246	119	13	the	the	DET
easat-4246	119	14	relative	relative	ADJ
easat-4246	119	15	impact	impact	NOUN
easat-4246	119	16	of	of	ADP
easat-4246	119	17	each	each	DET
easat-4246	119	18	independent	independent	ADJ
easat-4246	119	19	variable	variable	NOUN
easat-4246	119	20	on	on	ADP
easat-4246	119	21	the	the	DET
easat-4246	119	22	dependent	dependent	ADJ
easat-4246	119	23	variable	variable	NOUN
easat-4246	119	24	,	,	PUNCT
easat-4246	119	25	enhancing	enhance	VERB
easat-4246	119	26	financial	financial	ADJ
easat-4246	119	27	report	report	NOUN
easat-4246	119	28	accuracy	accuracy	NOUN
easat-4246	119	29	.	.	PUNCT
easat-4246	120	1	this	this	DET
easat-4246	120	2	analysis	analysis	NOUN
easat-4246	120	3	helps	help	VERB
easat-4246	120	4	in	in	ADP
easat-4246	120	5	understanding	understand	VERB
easat-4246	120	6	the	the	DET
easat-4246	120	7	predictive	predictive	ADJ
easat-4246	120	8	power	power	NOUN
easat-4246	120	9	of	of	ADP
easat-4246	120	10	the	the	DET
easat-4246	120	11	factors	factor	NOUN
easat-4246	120	12	and	and	CCONJ
easat-4246	120	13	their	their	PRON
easat-4246	120	14	individual	individual	ADJ
easat-4246	120	15	contributions	contribution	NOUN
easat-4246	120	16	.	.	PUNCT
easat-4246	121	1	table	table	NOUN
easat-4246	121	2	1	1	NUM
easat-4246	121	3	.	.	PUNCT
easat-4246	122	1	results	result	NOUN
easat-4246	122	2	of	of	ADP
easat-4246	122	3	confirmatory	confirmatory	ADJ
easat-4246	122	4	factor	factor	NOUN
easat-4246	122	5	analysis	analysis	NOUN
easat-4246	122	6	(	(	PUNCT
easat-4246	122	7	cfa	cfa	NOUN
easat-4246	122	8	)	)	PUNCT
easat-4246	122	9	for	for	ADP
easat-4246	122	10	construct	construct	VERB
easat-4246	122	11	validity	validity	NOUN
easat-4246	122	12	.	.	PUNCT
easat-4246	123	1	factor	factor	NOUN
easat-4246	123	2	indicator	indicator	NOUN
easat-4246	123	3	factor	factor	NOUN
easat-4246	123	4	loading	loading	NOUN
easat-4246	123	5	cronbach	cronbach	NOUN
easat-4246	123	6	's	's	PART
easat-4246	123	7	alpha	alpha	ADJ
easat-4246	123	8	composite	composite	ADJ
easat-4246	123	9	reliability	reliability	NOUN
easat-4246	123	10	(	(	PUNCT
easat-4246	123	11	cr	cr	NOUN
easat-4246	123	12	)	)	PUNCT
easat-4246	123	13	average	average	ADJ
easat-4246	123	14	variance	variance	NOUN
easat-4246	123	15	extracted	extract	VERB
easat-4246	123	16	(	(	PUNCT
easat-4246	123	17	ave	ave	NOUN
easat-4246	123	18	)	)	PUNCT
easat-4246	123	19	regulatory	regulatory	ADJ
easat-4246	123	20	factors	factor	NOUN
easat-4246	123	21	rf1	rf1	VERB
easat-4246	123	22	0.78	0.78	NUM
easat-4246	123	23	0.82	0.82	NUM
easat-4246	123	24	0.84	0.84	NUM
easat-4246	123	25	0.64	0.64	NUM
easat-4246	123	26	rf2	rf2	NOUN
easat-4246	123	27	0.75	0.75	NUM
easat-4246	123	28	rf3	rf3	NOUN
easat-4246	123	29	0.81	0.81	NUM
easat-4246	123	30	organizational	organizational	ADJ
easat-4246	123	31	factors	factor	NOUN
easat-4246	123	32	of1	of1	VERB
easat-4246	123	33	0.82	0.82	NUM
easat-4246	123	34	0.85	0.85	NUM
easat-4246	123	35	0.87	0.87	NUM
easat-4246	123	36	0.67	0.67	NUM
easat-4246	123	37	of2	of2	NOUN
easat-4246	123	38	0.79	0.79	NUM
easat-4246	123	39	of3	of3	NUM
easat-4246	123	40	0.85	0.85	NUM
easat-4246	123	41	market	market	NOUN
easat-4246	123	42	-	-	PUNCT
easat-4246	123	43	related	relate	VERB
easat-4246	123	44	factors	factor	NOUN
easat-4246	123	45	mf1	mf1	VERB
easat-4246	123	46	0.76	0.76	NUM
easat-4246	123	47	0.80	0.80	NUM
easat-4246	123	48	0.82	0.82	NUM
easat-4246	123	49	0.61	0.61	NUM
easat-4246	123	50	mf2	mf2	NOUN
easat-4246	123	51	0.77	0.77	NUM
easat-4246	123	52	mf3	mf3	NOUN
easat-4246	123	53	0.80	0.80	NUM
easat-4246	123	54	technical	technical	ADJ
easat-4246	123	55	factors	factor	NOUN
easat-4246	123	56	tf1	tf1	NOUN
easat-4246	123	57	0.81	0.81	NUM
easat-4246	123	58	0.83	0.83	NUM
easat-4246	123	59	0.85	0.85	NUM
easat-4246	123	60	0.62	0.62	NUM
easat-4246	123	61	tf2	tf2	NOUN
easat-4246	123	62	0.78	0.78	NUM
easat-4246	123	63	tf3	tf3	NOUN
easat-4246	123	64	0.80	0.80	NUM
easat-4246	123	65	economic	economic	ADJ
easat-4246	123	66	factors	factor	NOUN
easat-4246	123	67	ef1	ef1	NOUN
easat-4246	124	1	0.79	0.79	NUM
easat-4246	124	2	0.81	0.81	NUM
easat-4246	124	3	0.83	0.83	NUM
easat-4246	124	4	0.63	0.63	NUM
easat-4246	124	5	ef2	ef2	NOUN
easat-4246	124	6	0.80	0.80	NUM
easat-4246	124	7	ef3	ef3	NOUN
easat-4246	124	8	0.82	0.82	NUM
easat-4246	124	9	external	external	ADJ
easat-4246	124	10	pressures	pressure	NOUN
easat-4246	124	11	ep1	ep1	VERB
easat-4246	124	12	0.77	0.77	NUM
easat-4246	124	13	0.79	0.79	NUM
easat-4246	124	14	0.81	0.81	NUM
easat-4246	124	15	0.60	0.60	NUM
easat-4246	124	16	ep2	ep2	NOUN
easat-4246	124	17	0.75	0.75	NUM
easat-4246	124	18	ep3	ep3	PROPN
easat-4246	124	19	0.78	0.78	NUM
easat-4246	124	20	educational	educational	ADJ
easat-4246	124	21	and	and	CCONJ
easat-4246	124	22	professional	professional	ADJ
easat-4246	124	23	development	development	NOUN
easat-4246	124	24	ed1	ed1	PROPN
easat-4246	124	25	0.83	0.83	NUM
easat-4246	124	26	0.86	0.86	NUM
easat-4246	124	27	0.88	0.88	NUM
easat-4246	124	28	0.65	0.65	NUM
easat-4246	124	29	ed2	ed2	PROPN
easat-4246	124	30	0.84	0.84	NUM
easat-4246	124	31	ed3	ed3	PROPN
easat-4246	124	32	0.82	0.82	NUM
easat-4246	124	33	institutional	institutional	ADJ
easat-4246	124	34	factors	factor	NOUN
easat-4246	124	35	if1	if1	VERB
easat-4246	124	36	0.76	0.76	NUM
easat-4246	124	37	0.80	0.80	NUM
easat-4246	124	38	0.82	0.82	NUM
easat-4246	124	39	0.61	0.61	NUM
easat-4246	124	40	if2	if2	NOUN
easat-4246	124	41	0.77	0.77	NUM
easat-4246	124	42	if3	if3	NOUN
easat-4246	124	43	0.79	0.79	NUM
easat-4246	124	44	enhancing	enhance	VERB
easat-4246	124	45	financial	financial	ADJ
easat-4246	124	46	report	report	NOUN
easat-4246	124	47	accuracy	accuracy	NOUN
easat-4246	124	48	fra1	fra1	PROPN
easat-4246	124	49	0.84	0.84	NUM
easat-4246	124	50	0.87	0.87	NUM
easat-4246	124	51	0.89	0.89	NUM
easat-4246	124	52	0.68	0.68	NUM
easat-4246	124	53	fra2	fra2	NOUN
easat-4246	124	54	0.85	0.85	NUM
easat-4246	124	55	fra3	fra3	NOUN
easat-4246	124	56	0.83	0.83	NUM
easat-4246	124	57	3	3	NUM
easat-4246	124	58	.	.	PUNCT
easat-4246	125	1	findings	finding	VERB
easat-4246	125	2	the	the	DET
easat-4246	125	3	table	table	NOUN
easat-4246	125	4	demonstrates	demonstrate	VERB
easat-4246	125	5	the	the	DET
easat-4246	125	6	consequences	consequence	NOUN
easat-4246	125	7	of	of	ADP
easat-4246	125	8	a	a	DET
easat-4246	125	9	confirmatory	confirmatory	NOUN
easat-4246	125	10	factor	factor	NOUN
easat-4246	125	11	analysis	analysis	NOUN
easat-4246	125	12	(	(	PUNCT
easat-4246	125	13	cfa	cfa	NOUN
easat-4246	125	14	)	)	PUNCT
easat-4246	125	15	conducted	conduct	VERB
easat-4246	125	16	to	to	PART
easat-4246	125	17	assess	assess	VERB
easat-4246	125	18	the	the	DET
easat-4246	125	19	building	building	NOUN
easat-4246	125	20	validity	validity	NOUN
easat-4246	125	21	of	of	ADP
easat-4246	125	22	the	the	DET
easat-4246	125	23	measuring	measure	VERB
easat-4246	125	24	model	model	NOUN
easat-4246	125	25	used	use	VERB
easat-4246	125	26	in	in	ADP
easat-4246	125	27	the	the	DET
easat-4246	125	28	experiment	experiment	NOUN
easat-4246	125	29	.	.	PUNCT
easat-4246	126	1	each	each	DET
easat-4246	126	2	row	row	NOUN
easat-4246	126	3	corresponds	correspond	VERB
easat-4246	126	4	to	to	ADP
easat-4246	126	5	a	a	DET
easat-4246	126	6	differing	differ	VERB
easat-4246	126	7	factor	factor	NOUN
easat-4246	126	8	,	,	PUNCT
easat-4246	126	9	such	such	ADJ
easat-4246	126	10	as	as	ADP
easat-4246	126	11	regulatory	regulatory	ADJ
easat-4246	126	12	determinants	determinant	NOUN
easat-4246	126	13	,	,	PUNCT
easat-4246	126	14	organizational	organizational	ADJ
easat-4246	126	15	components	component	NOUN
easat-4246	126	16	,	,	PUNCT
easat-4246	126	17	market	market	NOUN
easat-4246	126	18	-	-	PUNCT
easat-4246	126	19	related	relate	VERB
easat-4246	126	20	elements	element	NOUN
easat-4246	126	21	,	,	PUNCT
easat-4246	126	22	etc	etc	X
easat-4246	126	23	.	.	X
easat-4246	126	24	,	,	PUNCT
easat-4246	126	25	while	while	SCONJ
easat-4246	126	26	each	each	DET
easat-4246	126	27	column	column	NOUN
easat-4246	126	28	represents	represent	VERB
easat-4246	126	29	a	a	DET
easat-4246	126	30	precise	precise	ADJ
easat-4246	126	31	sign	sign	NOUN
easat-4246	126	32	within	within	ADP
easat-4246	126	33	that	that	DET
easat-4246	126	34	factor	factor	NOUN
easat-4246	126	35	.	.	PUNCT
easat-4246	127	1	factor	factor	NOUN
easat-4246	127	2	loading	loading	NOUN
easat-4246	127	3	,	,	PUNCT
easat-4246	127	4	as	as	SCONJ
easat-4246	127	5	exhibited	exhibit	VERB
easat-4246	127	6	in	in	ADP
easat-4246	127	7	the	the	DET
easat-4246	127	8	table	table	NOUN
easat-4246	127	9	,	,	PUNCT
easat-4246	127	10	specifies	specify	VERB
easat-4246	127	11	the	the	DET
easat-4246	127	12	intensity	intensity	NOUN
easat-4246	127	13	of	of	ADP
easat-4246	127	14	the	the	DET
easat-4246	127	15	relationship	relationship	NOUN
easat-4246	127	16	between	between	ADP
easat-4246	127	17	each	each	DET
easat-4246	127	18	sign	sign	NOUN
easat-4246	127	19	and	and	CCONJ
easat-4246	127	20	its	its	PRON
easat-4246	127	21	respective	respective	ADJ
easat-4246	127	22	factor	factor	NOUN
easat-4246	127	23	.	.	PUNCT
easat-4246	128	1	for	for	ADP
easat-4246	128	2	example	example	NOUN
easat-4246	128	3	,	,	PUNCT
easat-4246	128	4	in	in	ADP
easat-4246	128	5	the	the	DET
easat-4246	128	6	regulatory	regulatory	ADJ
easat-4246	128	7	determinants	determinant	NOUN
easat-4246	128	8	class	class	NOUN
easat-4246	128	9	,	,	PUNCT
easat-4246	128	10	rf1	rf1	NOUN
easat-4246	128	11	has	have	VERB
easat-4246	128	12	a	a	DET
easat-4246	128	13	factor	factor	NOUN
easat-4246	128	14	loading	loading	NOUN
easat-4246	128	15	of	of	ADP
easat-4246	128	16	0.78	0.78	NUM
easat-4246	128	17	,	,	PUNCT
easat-4246	128	18	denoting	denote	VERB
easat-4246	128	19	a	a	DET
easat-4246	128	20	relatively	relatively	ADV
easat-4246	128	21	strong	strong	ADJ
easat-4246	128	22	association	association	NOUN
easat-4246	128	23	with	with	ADP
easat-4246	128	24	the	the	DET
easat-4246	128	25	overall	overall	ADJ
easat-4246	128	26	regulatory	regulatory	ADJ
easat-4246	128	27	determinants	determinant	NOUN
easat-4246	128	28	construct	construct	VERB
easat-4246	128	29	.	.	PUNCT
easat-4246	129	1	cronbach	cronbach	PROPN
easat-4246	129	2	's	's	PART
easat-4246	129	3	alpha	alpha	NOUN
easat-4246	129	4	is	be	AUX
easat-4246	129	5	a	a	DET
easat-4246	129	6	measure	measure	NOUN
easat-4246	129	7	of	of	ADP
easat-4246	129	8	internal	internal	ADJ
easat-4246	129	9	uniformity	uniformity	NOUN
easat-4246	129	10	,	,	PUNCT
easat-4246	129	11	assessing	assess	VERB
easat-4246	129	12	how	how	SCONJ
easat-4246	129	13	well	well	ADV
easat-4246	129	14	the	the	DET
easat-4246	129	15	items	item	NOUN
easat-4246	129	16	within	within	ADP
easat-4246	129	17	each	each	DET
easat-4246	129	18	factor	factor	NOUN
easat-4246	129	19	interconnect	interconnect	VERB
easat-4246	129	20	with	with	ADP
easat-4246	129	21	each	each	DET
easat-4246	129	22	other	other	ADJ
easat-4246	129	23	.	.	PUNCT
easat-4246	130	1	in	in	ADP
easat-4246	130	2	this	this	DET
easat-4246	130	3	examination	examination	NOUN
easat-4246	130	4	,	,	PUNCT
easat-4246	130	5	cronbach	cronbach	PROPN
easat-4246	130	6	's	's	PART
easat-4246	130	7	alpha	alpha	NOUN
easat-4246	130	8	values	value	NOUN
easat-4246	130	9	range	range	VERB
easat-4246	130	10	from	from	ADP
easat-4246	130	11	0.80	0.80	NUM
easat-4246	130	12	to	to	ADP
easat-4246	130	13	0.87	0.87	NUM
easat-4246	130	14	,	,	PUNCT
easat-4246	130	15	suggesting	suggest	VERB
easat-4246	130	16	fine	fine	ADJ
easat-4246	130	17	internal	internal	ADJ
easat-4246	130	18	uniformity	uniformity	NOUN
easat-4246	130	19	among	among	ADP
easat-4246	130	20	the	the	DET
easat-4246	130	21	items	item	NOUN
easat-4246	130	22	within	within	ADP
easat-4246	130	23	each	each	DET
easat-4246	130	24	factor	factor	NOUN
easat-4246	130	25	.	.	PUNCT
easat-4246	131	1	for	for	ADP
easat-4246	131	2	instance	instance	NOUN
easat-4246	131	3	,	,	PUNCT
easat-4246	131	4	the	the	DET
easat-4246	131	5	organizational	organizational	ADJ
easat-4246	131	6	components	component	NOUN
easat-4246	131	7	category	category	NOUN
easat-4246	131	8	has	have	VERB
easat-4246	131	9	a	a	DET
easat-4246	131	10	cronbach	cronbach	NOUN
easat-4246	131	11	's	's	PART
easat-4246	131	12	alpha	alpha	NOUN
easat-4246	131	13	of	of	ADP
easat-4246	131	14	0.85	0.85	NUM
easat-4246	131	15	,	,	PUNCT
easat-4246	131	16	indicating	indicate	VERB
easat-4246	131	17	that	that	SCONJ
easat-4246	131	18	the	the	DET
easat-4246	131	19	items	item	NOUN
easat-4246	131	20	within	within	ADP
easat-4246	131	21	this	this	DET
easat-4246	131	22	factor	factor	NOUN
easat-4246	131	23	are	be	AUX
easat-4246	131	24	dependably	dependably	ADV
easat-4246	131	25	gauging	gauge	VERB
easat-4246	131	26	the	the	DET
easat-4246	131	27	same	same	ADJ
easat-4246	131	28	underlying	underlie	VERB
easat-4246	131	29	construct	construct	NOUN
easat-4246	131	30	.	.	PUNCT
easat-4246	132	1	composite	composite	ADJ
easat-4246	132	2	reliability	reliability	NOUN
easat-4246	132	3	(	(	PUNCT
easat-4246	132	4	cr	cr	NOUN
easat-4246	132	5	)	)	PUNCT
easat-4246	132	6	is	be	AUX
easat-4246	132	7	an	an	DET
easat-4246	132	8	additional	additional	ADJ
easat-4246	132	9	measure	measure	NOUN
easat-4246	132	10	of	of	ADP
easat-4246	132	11	dependability	dependability	NOUN
easat-4246	132	12	,	,	PUNCT
easat-4246	132	13	assessing	assess	VERB
easat-4246	132	14	the	the	DET
easat-4246	132	15	extent	extent	NOUN
easat-4246	132	16	to	to	PART
easat-4246	132	17	which	which	PRON
easat-4246	132	18	the	the	DET
easat-4246	132	19	signs	sign	NOUN
easat-4246	132	20	precisely	precisely	ADV
easat-4246	132	21	gauge	gauge	VERB
easat-4246	132	22	the	the	DET
easat-4246	132	23	underlying	underlie	VERB
easat-4246	132	24	construct	construct	NOUN
easat-4246	132	25	.	.	PUNCT
easat-4246	133	1	in	in	ADP
easat-4246	133	2	this	this	DET
easat-4246	133	3	investigation	investigation	NOUN
easat-4246	133	4	,	,	PUNCT
easat-4246	133	5	cr	cr	PROPN
easat-4246	133	6	values	value	NOUN
easat-4246	133	7	range	range	VERB
easat-4246	133	8	from	from	ADP
easat-4246	133	9	0.82	0.82	NUM
easat-4246	133	10	to	to	ADP
easat-4246	133	11	0.89	0.89	NUM
easat-4246	133	12	,	,	PUNCT
easat-4246	133	13	denoting	denote	VERB
easat-4246	133	14	fine	fine	ADJ
easat-4246	133	15	reliability	reliability	NOUN
easat-4246	133	16	of	of	ADP
easat-4246	133	17	the	the	DET
easat-4246	133	18	factors	factor	NOUN
easat-4246	133	19	.	.	PUNCT
easat-4246	134	1	for	for	ADP
easat-4246	134	2	example	example	NOUN
easat-4246	134	3	,	,	PUNCT
easat-4246	134	4	the	the	DET
easat-4246	134	5	factor	factor	NOUN
easat-4246	134	6	with	with	ADP
easat-4246	134	7	the	the	DET
easat-4246	134	8	highest	high	ADJ
easat-4246	134	9	cr	cr	NOUN
easat-4246	134	10	is	be	AUX
easat-4246	134	11	educational	educational	ADJ
easat-4246	134	12	and	and	CCONJ
easat-4246	134	13	professional	professional	ADJ
easat-4246	134	14	progress	progress	NOUN
easat-4246	134	15	,	,	PUNCT
easat-4246	134	16	with	with	ADP
easat-4246	134	17	a	a	DET
easat-4246	134	18	value	value	NOUN
easat-4246	134	19	of	of	ADP
easat-4246	134	20	0.88	0.88	NUM
easat-4246	134	21	,	,	PUNCT
easat-4246	134	22	suggesting	suggest	VERB
easat-4246	134	23	that	that	SCONJ
easat-4246	134	24	the	the	DET
easat-4246	134	25	signs	sign	NOUN
easat-4246	134	26	within	within	ADP
easat-4246	134	27	this	this	DET
easat-4246	134	28	factor	factor	NOUN
easat-4246	134	29	are	be	AUX
easat-4246	134	30	highly	highly	ADV
easat-4246	134	31	reliable	reliable	ADJ
easat-4246	134	32	in	in	ADP
easat-4246	134	33	gauging	gauge	VERB
easat-4246	134	34	the	the	DET
easat-4246	134	35	construct	construct	NOUN
easat-4246	134	36	.	.	PUNCT
easat-4246	135	1	average	average	ADJ
easat-4246	135	2	variance	variance	NOUN
easat-4246	135	3	extracted	extract	VERB
easat-4246	135	4	(	(	PUNCT
easat-4246	135	5	ave	ave	NOUN
easat-4246	135	6	)	)	PUNCT
easat-4246	135	7	measures	measure	VERB
easat-4246	135	8	the	the	DET
easat-4246	135	9	amount	amount	NOUN
easat-4246	135	10	of	of	ADP
easat-4246	135	11	variance	variance	NOUN
easat-4246	135	12	captured	capture	VERB
easat-4246	135	13	by	by	ADP
easat-4246	135	14	the	the	DET
easat-4246	135	15	signs	sign	NOUN
easat-4246	135	16	in	in	ADP
easat-4246	135	17	relation	relation	NOUN
easat-4246	135	18	to	to	ADP
easat-4246	135	19	the	the	DET
easat-4246	135	20	entire	entire	ADJ
easat-4246	135	21	variance	variance	NOUN
easat-4246	135	22	of	of	ADP
easat-4246	135	23	the	the	DET
easat-4246	135	24	construct	construct	NOUN
easat-4246	135	25	.	.	PUNCT
easat-4246	136	1	754	754	NUM
easat-4246	136	2	edelweiss	edelweiss	PROPN
easat-4246	136	3	applied	apply	VERB
easat-4246	136	4	science	science	NOUN
easat-4246	136	5	and	and	CCONJ
easat-4246	136	6	technology	technology	NOUN
easat-4246	136	7	issn	issn	PROPN
easat-4246	136	8	:	:	PUNCT
easat-4246	136	9	2576	2576	NUM
easat-4246	136	10	-	-	SYM
easat-4246	136	11	8484	8484	NUM
easat-4246	136	12	vol	vol	NOUN
easat-4246	136	13	.	.	PROPN
easat-4246	137	1	9	9	NUM
easat-4246	137	2	,	,	PUNCT
easat-4246	137	3	no	no	INTJ
easat-4246	137	4	.	.	NOUN
easat-4246	137	5	1	1	NUM
easat-4246	137	6	:	:	PUNCT
easat-4246	137	7	749	749	NUM
easat-4246	137	8	-	-	SYM
easat-4246	137	9	758	758	NUM
easat-4246	137	10	,	,	PUNCT
easat-4246	137	11	2025	2025	NUM
easat-4246	137	12	doi	doi	NOUN
easat-4246	137	13	:	:	PUNCT
easat-4246	137	14	10.55214/25768484.v9i1.4246	10.55214/25768484.v9i1.4246	NUM
easat-4246	137	15	©	©	PROPN
easat-4246	137	16	2025	2025	NUM
easat-4246	137	17	by	by	ADP
easat-4246	137	18	the	the	DET
easat-4246	137	19	authors	author	NOUN
easat-4246	137	20	;	;	PUNCT
easat-4246	137	21	licensee	licensee	PROPN
easat-4246	137	22	learning	learning	PROPN
easat-4246	137	23	gate	gate	PROPN
easat-4246	137	24	ave	ave	PROPN
easat-4246	137	25	values	value	NOUN
easat-4246	137	26	above	above	ADP
easat-4246	137	27	0.50	0.50	NUM
easat-4246	137	28	are	be	AUX
easat-4246	137	29	considered	consider	VERB
easat-4246	137	30	acceptable	acceptable	ADJ
easat-4246	137	31	,	,	PUNCT
easat-4246	137	32	indicating	indicate	VERB
easat-4246	137	33	that	that	SCONJ
easat-4246	137	34	the	the	DET
easat-4246	137	35	signs	sign	NOUN
easat-4246	137	36	explain	explain	VERB
easat-4246	137	37	over	over	ADP
easat-4246	137	38	half	half	NOUN
easat-4246	137	39	of	of	ADP
easat-4246	137	40	the	the	DET
easat-4246	137	41	variance	variance	NOUN
easat-4246	137	42	in	in	ADP
easat-4246	137	43	the	the	DET
easat-4246	137	44	construct	construct	NOUN
easat-4246	137	45	.	.	PUNCT
easat-4246	138	1	in	in	ADP
easat-4246	138	2	this	this	DET
easat-4246	138	3	examination	examination	NOUN
easat-4246	138	4	,	,	PUNCT
easat-4246	138	5	ave	ave	PROPN
easat-4246	138	6	values	value	NOUN
easat-4246	138	7	range	range	VERB
easat-4246	138	8	from	from	ADP
easat-4246	138	9	0.60	0.60	NUM
easat-4246	138	10	to	to	ADP
easat-4246	138	11	0.68	0.68	NUM
easat-4246	138	12	,	,	PUNCT
easat-4246	138	13	suggesting	suggest	VERB
easat-4246	138	14	that	that	SCONJ
easat-4246	138	15	the	the	DET
easat-4246	138	16	signs	sign	NOUN
easat-4246	138	17	are	be	AUX
easat-4246	138	18	capturing	capture	VERB
easat-4246	138	19	a	a	DET
easat-4246	138	20	significant	significant	ADJ
easat-4246	138	21	amount	amount	NOUN
easat-4246	138	22	of	of	ADP
easat-4246	138	23	variance	variance	NOUN
easat-4246	138	24	in	in	ADP
easat-4246	138	25	their	their	PRON
easat-4246	138	26	respective	respective	ADJ
easat-4246	138	27	constructs	construct	NOUN
easat-4246	138	28	.	.	PUNCT
easat-4246	139	1	the	the	DET
easat-4246	139	2	consequences	consequence	NOUN
easat-4246	139	3	of	of	ADP
easat-4246	139	4	the	the	DET
easat-4246	139	5	cfa	cfa	NOUN
easat-4246	139	6	indicate	indicate	VERB
easat-4246	139	7	that	that	SCONJ
easat-4246	139	8	the	the	DET
easat-4246	139	9	measuring	measure	VERB
easat-4246	139	10	model	model	NOUN
easat-4246	139	11	used	use	VERB
easat-4246	139	12	in	in	ADP
easat-4246	139	13	the	the	DET
easat-4246	139	14	experiment	experiment	NOUN
easat-4246	139	15	has	have	VERB
easat-4246	139	16	fine	fine	ADJ
easat-4246	139	17	validity	validity	NOUN
easat-4246	139	18	,	,	PUNCT
easat-4246	139	19	with	with	ADP
easat-4246	139	20	signs	sign	NOUN
easat-4246	139	21	representing	represent	VERB
easat-4246	139	22	their	their	PRON
easat-4246	139	23	respective	respective	ADJ
easat-4246	139	24	constructs	construct	NOUN
easat-4246	139	25	well	well	ADV
easat-4246	139	26	and	and	CCONJ
easat-4246	139	27	exhibiting	exhibit	VERB
easat-4246	139	28	acceptable	acceptable	ADJ
easat-4246	139	29	levels	level	NOUN
easat-4246	139	30	of	of	ADP
easat-4246	139	31	internal	internal	ADJ
easat-4246	139	32	uniformity	uniformity	NOUN
easat-4246	139	33	,	,	PUNCT
easat-4246	139	34	dependability	dependability	NOUN
easat-4246	139	35	,	,	PUNCT
easat-4246	139	36	and	and	CCONJ
easat-4246	139	37	convergent	convergent	ADJ
easat-4246	139	38	validity	validity	NOUN
easat-4246	139	39	.	.	PUNCT
easat-4246	140	1	table	table	NOUN
easat-4246	140	2	2	2	NUM
easat-4246	140	3	.	.	PUNCT
easat-4246	140	4	exploratory	exploratory	ADJ
easat-4246	140	5	factor	factor	NOUN
easat-4246	140	6	analysis	analysis	NOUN
easat-4246	140	7	(	(	PUNCT
easat-4246	140	8	efa	efa	PROPN
easat-4246	140	9	)	)	PUNCT
easat-4246	140	10	results	result	VERB
easat-4246	140	11	for	for	ADP
easat-4246	140	12	independent	independent	ADJ
easat-4246	140	13	variables	variable	NOUN
easat-4246	140	14	.	.	PUNCT
easat-4246	141	1	factor	factor	NOUN
easat-4246	141	2	indicator	indicator	NOUN
easat-4246	141	3	factor	factor	NOUN
easat-4246	141	4	loading	load	VERB
easat-4246	141	5	regulatory	regulatory	ADJ
easat-4246	141	6	factors	factor	NOUN
easat-4246	141	7	rf1	rf1	VERB
easat-4246	141	8	0.82	0.82	NUM
easat-4246	141	9	rf2	rf2	VERB
easat-4246	141	10	0.79	0.79	NUM
easat-4246	141	11	rf3	rf3	NOUN
easat-4246	141	12	0.81	0.81	NUM
easat-4246	141	13	organizational	organizational	ADJ
easat-4246	141	14	factors	factor	NOUN
easat-4246	141	15	of1	of1	ADJ
easat-4246	141	16	0.84	0.84	NUM
easat-4246	141	17	of2	of2	NOUN
easat-4246	141	18	0.77	0.77	NUM
easat-4246	141	19	of3	of3	NUM
easat-4246	141	20	0.83	0.83	NUM
easat-4246	141	21	market	market	NOUN
easat-4246	141	22	-	-	PUNCT
easat-4246	141	23	related	relate	VERB
easat-4246	141	24	factors	factor	NOUN
easat-4246	141	25	mf1	mf1	VERB
easat-4246	141	26	0.80	0.80	NUM
easat-4246	141	27	mf2	mf2	NOUN
easat-4246	141	28	0.78	0.78	NUM
easat-4246	141	29	mf3	mf3	NOUN
easat-4246	141	30	0.81	0.81	NUM
easat-4246	141	31	technical	technical	ADJ
easat-4246	141	32	factors	factor	NOUN
easat-4246	141	33	tf1	tf1	NOUN
easat-4246	141	34	0.83	0.83	NUM
easat-4246	141	35	tf2	tf2	NOUN
easat-4246	141	36	0.79	0.79	NUM
easat-4246	141	37	tf3	tf3	NOUN
easat-4246	141	38	0.82	0.82	NUM
easat-4246	141	39	economic	economic	ADJ
easat-4246	141	40	factors	factor	NOUN
easat-4246	141	41	ef1	ef1	NOUN
easat-4246	142	1	0.81	0.81	NUM
easat-4246	142	2	ef2	ef2	NOUN
easat-4246	142	3	0.76	0.76	NUM
easat-4246	142	4	ef3	ef3	NOUN
easat-4246	142	5	0.80	0.80	NUM
easat-4246	142	6	external	external	ADJ
easat-4246	142	7	pressures	pressure	NOUN
easat-4246	142	8	ep1	ep1	VERB
easat-4246	142	9	0.78	0.78	NUM
easat-4246	142	10	ep2	ep2	PROPN
easat-4246	142	11	0.77	0.77	NUM
easat-4246	142	12	ep3	ep3	PROPN
easat-4246	142	13	0.79	0.79	NUM
easat-4246	142	14	educational	educational	ADJ
easat-4246	142	15	and	and	CCONJ
easat-4246	142	16	professional	professional	ADJ
easat-4246	142	17	development	development	NOUN
easat-4246	142	18	ed1	ed1	PROPN
easat-4246	142	19	0.85	0.85	NUM
easat-4246	142	20	ed2	ed2	PROPN
easat-4246	142	21	0.84	0.84	NUM
easat-4246	142	22	ed3	ed3	NOUN
easat-4246	142	23	0.83	0.83	NUM
easat-4246	142	24	institutional	institutional	ADJ
easat-4246	142	25	factors	factor	NOUN
easat-4246	142	26	if1	if1	VERB
easat-4246	142	27	0.80	0.80	NUM
easat-4246	142	28	if2	if2	NOUN
easat-4246	142	29	0.78	0.78	NUM
easat-4246	142	30	if3	if3	ADV
easat-4246	142	31	0.79	0.79	NUM
easat-4246	142	32	this	this	DET
easat-4246	142	33	table	table	NOUN
easat-4246	142	34	presents	present	VERB
easat-4246	142	35	the	the	DET
easat-4246	142	36	outcomes	outcome	NOUN
easat-4246	142	37	of	of	ADP
easat-4246	142	38	an	an	DET
easat-4246	142	39	exploratory	exploratory	ADJ
easat-4246	142	40	factor	factor	NOUN
easat-4246	142	41	analysis	analysis	NOUN
easat-4246	142	42	(	(	PUNCT
easat-4246	142	43	efa	efa	PROPN
easat-4246	142	44	)	)	PUNCT
easat-4246	142	45	conducted	conduct	VERB
easat-4246	142	46	to	to	PART
easat-4246	142	47	recognize	recognize	VERB
easat-4246	142	48	the	the	DET
easat-4246	142	49	hidden	hide	VERB
easat-4246	142	50	structure	structure	NOUN
easat-4246	142	51	of	of	ADP
easat-4246	142	52	the	the	DET
easat-4246	142	53	variables	variable	NOUN
easat-4246	142	54	used	use	VERB
easat-4246	142	55	in	in	ADP
easat-4246	142	56	the	the	DET
easat-4246	142	57	research	research	NOUN
easat-4246	142	58	.	.	PUNCT
easat-4246	143	1	efa	efa	PROPN
easat-4246	143	2	is	be	AUX
easat-4246	143	3	a	a	DET
easat-4246	143	4	statistical	statistical	ADJ
easat-4246	143	5	technique	technique	NOUN
easat-4246	143	6	applied	apply	VERB
easat-4246	143	7	to	to	PART
easat-4246	143	8	uncover	uncover	VERB
easat-4246	143	9	the	the	DET
easat-4246	143	10	underlying	underlie	VERB
easat-4246	143	11	links	link	NOUN
easat-4246	143	12	between	between	ADP
easat-4246	143	13	variables	variable	NOUN
easat-4246	143	14	without	without	ADP
easat-4246	143	15	predetermined	predetermine	VERB
easat-4246	143	16	hypotheses	hypothesis	NOUN
easat-4246	143	17	regarding	regard	VERB
easat-4246	143	18	the	the	DET
easat-4246	143	19	construction	construction	NOUN
easat-4246	143	20	of	of	ADP
easat-4246	143	21	the	the	DET
easat-4246	143	22	aspects	aspect	NOUN
easat-4246	143	23	.	.	PUNCT
easat-4246	144	1	factor	factor	NOUN
easat-4246	144	2	loading	loading	NOUN
easat-4246	144	3	demonstrates	demonstrate	VERB
easat-4246	144	4	the	the	DET
easat-4246	144	5	strength	strength	NOUN
easat-4246	144	6	of	of	ADP
easat-4246	144	7	the	the	DET
easat-4246	144	8	relationship	relationship	NOUN
easat-4246	144	9	between	between	ADP
easat-4246	144	10	each	each	DET
easat-4246	144	11	sign	sign	NOUN
easat-4246	144	12	and	and	CCONJ
easat-4246	144	13	its	its	PRON
easat-4246	144	14	matching	matching	NOUN
easat-4246	144	15	aspect	aspect	NOUN
easat-4246	144	16	.	.	PUNCT
easat-4246	145	1	a	a	DET
easat-4246	145	2	high	high	ADJ
easat-4246	145	3	factor	factor	NOUN
easat-4246	145	4	loading	loading	NOUN
easat-4246	145	5	(	(	PUNCT
easat-4246	145	6	close	close	ADJ
easat-4246	145	7	to	to	ADP
easat-4246	145	8	1.00	1.00	NUM
easat-4246	145	9	)	)	PUNCT
easat-4246	145	10	indicates	indicate	VERB
easat-4246	145	11	that	that	SCONJ
easat-4246	145	12	the	the	DET
easat-4246	145	13	indicator	indicator	NOUN
easat-4246	145	14	is	be	AUX
easat-4246	145	15	a	a	DET
easat-4246	145	16	good	good	ADJ
easat-4246	145	17	portrayal	portrayal	NOUN
easat-4246	145	18	of	of	ADP
easat-4246	145	19	the	the	DET
easat-4246	145	20	aspect	aspect	NOUN
easat-4246	145	21	.	.	PUNCT
easat-4246	146	1	for	for	ADP
easat-4246	146	2	instance	instance	NOUN
easat-4246	146	3	,	,	PUNCT
easat-4246	146	4	in	in	ADP
easat-4246	146	5	the	the	DET
easat-4246	146	6	organizational	organizational	ADJ
easat-4246	146	7	elements	element	NOUN
easat-4246	146	8	class	class	NOUN
easat-4246	146	9	,	,	PUNCT
easat-4246	146	10	oe1	oe1	PROPN
easat-4246	146	11	has	have	VERB
easat-4246	146	12	a	a	DET
easat-4246	146	13	factor	factor	NOUN
easat-4246	146	14	loading	loading	NOUN
easat-4246	146	15	of	of	ADP
easat-4246	146	16	0.84	0.84	NUM
easat-4246	146	17	,	,	PUNCT
easat-4246	146	18	signifying	signify	VERB
easat-4246	146	19	a	a	DET
easat-4246	146	20	strong	strong	ADJ
easat-4246	146	21	relationship	relationship	NOUN
easat-4246	146	22	with	with	ADP
easat-4246	146	23	the	the	DET
easat-4246	146	24	organizational	organizational	ADJ
easat-4246	146	25	elements	element	NOUN
easat-4246	146	26	factor	factor	NOUN
easat-4246	146	27	.	.	PUNCT
easat-4246	147	1	the	the	DET
easat-4246	147	2	results	result	NOUN
easat-4246	147	3	of	of	ADP
easat-4246	147	4	the	the	DET
easat-4246	147	5	efa	efa	PROPN
easat-4246	147	6	propose	propose	VERB
easat-4246	147	7	that	that	SCONJ
easat-4246	147	8	the	the	DET
easat-4246	147	9	variables	variable	NOUN
easat-4246	147	10	used	use	VERB
easat-4246	147	11	in	in	ADP
easat-4246	147	12	the	the	DET
easat-4246	147	13	study	study	NOUN
easat-4246	147	14	can	can	AUX
easat-4246	147	15	be	be	AUX
easat-4246	147	16	gathered	gather	VERB
easat-4246	147	17	into	into	ADP
easat-4246	147	18	distinct	distinct	ADJ
easat-4246	147	19	aspects	aspect	NOUN
easat-4246	147	20	based	base	VERB
easat-4246	147	21	on	on	ADP
easat-4246	147	22	their	their	PRON
easat-4246	147	23	interconnections	interconnection	NOUN
easat-4246	147	24	.	.	PUNCT
easat-4246	148	1	these	these	DET
easat-4246	148	2	aspects	aspect	NOUN
easat-4246	148	3	furnish	furnish	VERB
easat-4246	148	4	insights	insight	NOUN
easat-4246	148	5	into	into	ADP
easat-4246	148	6	the	the	DET
easat-4246	148	7	hidden	hide	VERB
easat-4246	148	8	measurements	measurement	NOUN
easat-4246	148	9	of	of	ADP
easat-4246	148	10	the	the	DET
easat-4246	148	11	variables	variable	NOUN
easat-4246	148	12	and	and	CCONJ
easat-4246	148	13	assist	assist	VERB
easat-4246	148	14	in	in	ADP
easat-4246	148	15	understanding	understand	VERB
easat-4246	148	16	their	their	PRON
easat-4246	148	17	collective	collective	ADJ
easat-4246	148	18	impact	impact	NOUN
easat-4246	148	19	on	on	ADP
easat-4246	148	20	the	the	DET
easat-4246	148	21	dependent	dependent	ADJ
easat-4246	148	22	variable	variable	NOUN
easat-4246	148	23	.	.	PUNCT
easat-4246	149	1	table	table	NOUN
easat-4246	149	2	3	3	NUM
easat-4246	149	3	.	.	PUNCT
easat-4246	149	4	cronbach	cronbach	PROPN
easat-4246	149	5	's	's	PART
easat-4246	149	6	alpha	alpha	NOUN
easat-4246	149	7	results	result	NOUN
easat-4246	149	8	for	for	ADP
easat-4246	149	9	reliability	reliability	NOUN
easat-4246	149	10	analysis	analysis	NOUN
easat-4246	149	11	.	.	PUNCT
easat-4246	150	1	factor	factor	NOUN
easat-4246	150	2	cronbach	cronbach	NOUN
easat-4246	150	3	's	's	PART
easat-4246	150	4	alpha	alpha	ADJ
easat-4246	150	5	regulatory	regulatory	ADJ
easat-4246	150	6	factors	factor	NOUN
easat-4246	150	7	0.85	0.85	NUM
easat-4246	150	8	organizational	organizational	ADJ
easat-4246	150	9	factors	factor	NOUN
easat-4246	150	10	0.87	0.87	NUM
easat-4246	150	11	market	market	NOUN
easat-4246	150	12	-	-	PUNCT
easat-4246	150	13	related	relate	VERB
easat-4246	150	14	factors	factor	NOUN
easat-4246	150	15	0.82	0.82	NUM
easat-4246	150	16	technical	technical	ADJ
easat-4246	150	17	factors	factor	NOUN
easat-4246	150	18	0.86	0.86	NUM
easat-4246	150	19	economic	economic	ADJ
easat-4246	150	20	factors	factor	NOUN
easat-4246	150	21	0.81	0.81	NUM
easat-4246	150	22	external	external	ADJ
easat-4246	150	23	pressures	pressure	NOUN
easat-4246	150	24	0.79	0.79	NUM
easat-4246	150	25	educational	educational	ADJ
easat-4246	150	26	and	and	CCONJ
easat-4246	150	27	professional	professional	ADJ
easat-4246	150	28	development	development	NOUN
easat-4246	150	29	0.88	0.88	NUM
easat-4246	150	30	institutional	institutional	ADJ
easat-4246	150	31	factors	factor	NOUN
easat-4246	150	32	0.80	0.80	NUM
easat-4246	150	33	financial	financial	ADJ
easat-4246	150	34	report	report	NOUN
easat-4246	150	35	accuracy	accuracy	NOUN
easat-4246	150	36	0.84	0.84	NUM
easat-4246	150	37	755	755	NUM
easat-4246	150	38	edelweiss	edelweiss	PROPN
easat-4246	150	39	applied	apply	VERB
easat-4246	150	40	science	science	NOUN
easat-4246	150	41	and	and	CCONJ
easat-4246	150	42	technology	technology	NOUN
easat-4246	150	43	issn	issn	PROPN
easat-4246	150	44	:	:	PUNCT
easat-4246	150	45	2576	2576	NUM
easat-4246	150	46	-	-	SYM
easat-4246	150	47	8484	8484	NUM
easat-4246	150	48	vol	vol	NOUN
easat-4246	150	49	.	.	PROPN
easat-4246	150	50	9	9	NUM
easat-4246	150	51	,	,	PUNCT
easat-4246	150	52	no	no	INTJ
easat-4246	150	53	.	.	NOUN
easat-4246	150	54	1	1	NUM
easat-4246	150	55	:	:	PUNCT
easat-4246	150	56	749	749	NUM
easat-4246	150	57	-	-	SYM
easat-4246	150	58	758	758	NUM
easat-4246	150	59	,	,	PUNCT
easat-4246	150	60	2025	2025	NUM
easat-4246	150	61	doi	doi	NOUN
easat-4246	150	62	:	:	PUNCT
easat-4246	150	63	10.55214/25768484.v9i1.4246	10.55214/25768484.v9i1.4246	NUM
easat-4246	150	64	©	©	PROPN
easat-4246	150	65	2025	2025	NUM
easat-4246	150	66	by	by	ADP
easat-4246	150	67	the	the	DET
easat-4246	150	68	authors	author	NOUN
easat-4246	150	69	;	;	PUNCT
easat-4246	150	70	licensee	licensee	PROPN
easat-4246	150	71	learning	learning	NOUN
easat-4246	150	72	gate	gate	NOUN
easat-4246	150	73	this	this	DET
easat-4246	150	74	study	study	NOUN
easat-4246	150	75	analyzed	analyze	VERB
easat-4246	150	76	various	various	ADJ
easat-4246	150	77	reliability	reliability	NOUN
easat-4246	150	78	dimensions	dimension	NOUN
easat-4246	150	79	using	use	VERB
easat-4246	150	80	cronbach	cronbach	NOUN
easat-4246	150	81	's	's	PART
easat-4246	150	82	alpha	alpha	NOUN
easat-4246	150	83	,	,	PUNCT
easat-4246	150	84	a	a	DET
easat-4246	150	85	measure	measure	NOUN
easat-4246	150	86	of	of	ADP
easat-4246	150	87	how	how	SCONJ
easat-4246	150	88	well	well	ADV
easat-4246	150	89	correlated	correlate	VERB
easat-4246	150	90	internal	internal	ADJ
easat-4246	150	91	items	item	NOUN
easat-4246	150	92	are	be	AUX
easat-4246	150	93	as	as	ADP
easat-4246	150	94	a	a	DET
easat-4246	150	95	group	group	NOUN
easat-4246	150	96	.	.	PUNCT
easat-4246	151	1	it	it	PRON
easat-4246	151	2	assessed	assess	VERB
easat-4246	151	3	whether	whether	SCONJ
easat-4246	151	4	items	item	NOUN
easat-4246	151	5	in	in	ADP
easat-4246	151	6	each	each	DET
easat-4246	151	7	dimension	dimension	NOUN
easat-4246	151	8	consistently	consistently	ADV
easat-4246	151	9	measured	measure	VERB
easat-4246	151	10	the	the	DET
easat-4246	151	11	underlying	underlie	VERB
easat-4246	151	12	construct	construct	NOUN
easat-4246	151	13	.	.	PUNCT
easat-4246	152	1	the	the	DET
easat-4246	152	2	dimensions	dimension	NOUN
easat-4246	152	3	examined	examine	VERB
easat-4246	152	4	were	be	AUX
easat-4246	152	5	regulatory	regulatory	ADJ
easat-4246	152	6	factors	factor	NOUN
easat-4246	152	7	,	,	PUNCT
easat-4246	152	8	organizational	organizational	ADJ
easat-4246	152	9	factors	factor	NOUN
easat-4246	152	10	,	,	PUNCT
easat-4246	152	11	and	and	CCONJ
easat-4246	152	12	market	market	NOUN
easat-4246	152	13	-	-	PUNCT
easat-4246	152	14	related	relate	VERB
easat-4246	152	15	factors	factor	NOUN
easat-4246	152	16	.	.	PUNCT
easat-4246	153	1	each	each	DET
easat-4246	153	2	dimension	dimension	NOUN
easat-4246	153	3	comprised	comprise	VERB
easat-4246	153	4	items	item	NOUN
easat-4246	153	5	believed	believe	VERB
easat-4246	153	6	to	to	PART
easat-4246	153	7	gauge	gauge	VERB
easat-4246	153	8	the	the	DET
easat-4246	153	9	same	same	ADJ
easat-4246	153	10	latent	latent	NOUN
easat-4246	153	11	concept	concept	NOUN
easat-4246	153	12	.	.	PUNCT
easat-4246	154	1	cronbach	cronbach	PROPN
easat-4246	154	2	's	's	PART
easat-4246	154	3	alpha	alpha	NOUN
easat-4246	154	4	values	value	NOUN
easat-4246	154	5	ranged	range	VERB
easat-4246	154	6	from	from	ADP
easat-4246	154	7	0	0	NUM
easat-4246	154	8	to	to	ADP
easat-4246	154	9	1	1	NUM
easat-4246	154	10	,	,	PUNCT
easat-4246	154	11	with	with	ADP
easat-4246	154	12	higher	high	ADJ
easat-4246	154	13	scores	score	NOUN
easat-4246	154	14	signifying	signify	VERB
easat-4246	154	15	stronger	strong	ADJ
easat-4246	154	16	internal	internal	ADJ
easat-4246	154	17	coherence	coherence	NOUN
easat-4246	154	18	among	among	ADP
easat-4246	154	19	dimension	dimension	NOUN
easat-4246	154	20	items	item	NOUN
easat-4246	154	21	.	.	PUNCT
easat-4246	155	1	for	for	ADP
easat-4246	155	2	instance	instance	NOUN
easat-4246	155	3	,	,	PUNCT
easat-4246	155	4	items	item	NOUN
easat-4246	155	5	tapping	tap	VERB
easat-4246	155	6	educational	educational	ADJ
easat-4246	155	7	and	and	CCONJ
easat-4246	155	8	professional	professional	ADJ
easat-4246	155	9	growth	growth	NOUN
easat-4246	155	10	scored	score	VERB
easat-4246	155	11	0.88	0.88	NUM
easat-4246	155	12	on	on	ADP
easat-4246	155	13	cronbach	cronbach	PROPN
easat-4246	155	14	's	's	PART
easat-4246	155	15	alpha	alpha	NOUN
easat-4246	155	16	,	,	PUNCT
easat-4246	155	17	demonstrating	demonstrate	VERB
easat-4246	155	18	high	high	ADJ
easat-4246	155	19	consistency	consistency	NOUN
easat-4246	155	20	in	in	ADP
easat-4246	155	21	measuring	measure	VERB
easat-4246	155	22	this	this	DET
easat-4246	155	23	construct	construct	NOUN
easat-4246	155	24	.	.	PUNCT
easat-4246	156	1	the	the	DET
easat-4246	156	2	reliability	reliability	NOUN
easat-4246	156	3	analysis	analysis	NOUN
easat-4246	156	4	results	result	NOUN
easat-4246	156	5	suggested	suggest	VERB
easat-4246	156	6	items	item	NOUN
easat-4246	156	7	within	within	ADP
easat-4246	156	8	each	each	DET
easat-4246	156	9	dimension	dimension	NOUN
easat-4246	156	10	dependedably	dependedably	ADV
easat-4246	156	11	gauged	gauge	VERB
easat-4246	156	12	the	the	DET
easat-4246	156	13	same	same	ADJ
easat-4246	156	14	underlying	underlying	ADJ
easat-4246	156	15	concept	concept	NOUN
easat-4246	156	16	.	.	PUNCT
easat-4246	157	1	this	this	DET
easat-4246	157	2	indicated	indicate	VERB
easat-4246	157	3	dimensions	dimension	NOUN
easat-4246	157	4	exhibited	exhibit	VERB
easat-4246	157	5	sound	sound	ADJ
easat-4246	157	6	internal	internal	ADJ
easat-4246	157	7	reliability	reliability	NOUN
easat-4246	157	8	and	and	CCONJ
easat-4246	157	9	the	the	DET
easat-4246	157	10	study	study	NOUN
easat-4246	157	11	's	's	PART
easat-4246	157	12	measurement	measurement	NOUN
easat-4246	157	13	model	model	NOUN
easat-4246	157	14	aptly	aptly	ADV
easat-4246	157	15	appraised	appraise	VERB
easat-4246	157	16	target	target	NOUN
easat-4246	157	17	constructs	construct	NOUN
easat-4246	157	18	.	.	PUNCT
easat-4246	158	1	in	in	ADP
easat-4246	158	2	conclusion	conclusion	NOUN
easat-4246	158	3	,	,	PUNCT
easat-4246	158	4	the	the	DET
easat-4246	158	5	analysis	analysis	NOUN
easat-4246	158	6	affirmed	affirm	VERB
easat-4246	158	7	the	the	DET
easat-4246	158	8	survey	survey	NOUN
easat-4246	158	9	's	's	PART
easat-4246	158	10	ability	ability	NOUN
easat-4246	158	11	to	to	PART
easat-4246	158	12	faithfully	faithfully	ADV
easat-4246	158	13	assess	assess	VERB
easat-4246	158	14	key	key	ADJ
easat-4246	158	15	reliability	reliability	NOUN
easat-4246	158	16	elements	element	NOUN
easat-4246	158	17	.	.	PUNCT
easat-4246	159	1	table	table	NOUN
easat-4246	159	2	4	4	NUM
easat-4246	159	3	.	.	PUNCT
easat-4246	159	4	correlation	correlation	NOUN
easat-4246	159	5	analysis	analysis	NOUN
easat-4246	159	6	results	result	NOUN
easat-4246	159	7	.	.	PUNCT
easat-4246	160	1	factors	factor	NOUN
easat-4246	160	2	1	1	NUM
easat-4246	160	3	2	2	NUM
easat-4246	160	4	3	3	NUM
easat-4246	160	5	4	4	NUM
easat-4246	160	6	5	5	NUM
easat-4246	160	7	6	6	NUM
easat-4246	160	8	7	7	NUM
easat-4246	160	9	8	8	NUM
easat-4246	160	10	9	9	NUM
easat-4246	160	11	regulatory	regulatory	ADJ
easat-4246	160	12	factor	factor	NOUN
easat-4246	160	13	(	(	PUNCT
easat-4246	160	14	1	1	NUM
easat-4246	160	15	)	)	PUNCT
easat-4246	160	16	1.00	1.00	NUM
easat-4246	160	17	0.68	0.68	NUM
easat-4246	160	18	0.56	0.56	NUM
easat-4246	160	19	0.42	0.42	NUM
easat-4246	160	20	0.35	0.35	NUM
easat-4246	160	21	0.48	0.48	NUM
easat-4246	160	22	0.61	0.61	NUM
easat-4246	160	23	0.54	0.54	NUM
easat-4246	160	24	0.65	0.65	NUM
easat-4246	160	25	organizational	organizational	ADJ
easat-4246	160	26	factor	factor	NOUN
easat-4246	160	27	(	(	PUNCT
easat-4246	160	28	2	2	NUM
easat-4246	160	29	)	)	PUNCT
easat-4246	160	30	0.68	0.68	NUM
easat-4246	160	31	1.00	1.00	NUM
easat-4246	160	32	0.72	0.72	NUM
easat-4246	160	33	0.61	0.61	NUM
easat-4246	160	34	0.49	0.49	NUM
easat-4246	160	35	0.57	0.57	NUM
easat-4246	160	36	0.69	0.69	NUM
easat-4246	160	37	0.62	0.62	NUM
easat-4246	160	38	0.69	0.69	NUM
easat-4246	160	39	market	market	NOUN
easat-4246	160	40	-	-	PUNCT
easat-4246	160	41	related	relate	VERB
easat-4246	160	42	factor	factor	NOUN
easat-4246	160	43	(	(	PUNCT
easat-4246	160	44	3	3	NUM
easat-4246	160	45	)	)	PUNCT
easat-4246	160	46	0.56	0.56	NUM
easat-4246	160	47	0.72	0.72	NUM
easat-4246	160	48	1.00	1.00	NUM
easat-4246	160	49	0.65	0.65	NUM
easat-4246	160	50	0.58	0.58	NUM
easat-4246	160	51	0.63	0.63	NUM
easat-4246	160	52	0.72	0.72	NUM
easat-4246	160	53	0.68	0.68	NUM
easat-4246	160	54	0.71	0.71	NUM
easat-4246	160	55	technical	technical	ADJ
easat-4246	160	56	factor	factor	NOUN
easat-4246	160	57	(	(	PUNCT
easat-4246	160	58	4	4	NUM
easat-4246	160	59	)	)	PUNCT
easat-4246	160	60	0.42	0.42	NUM
easat-4246	160	61	0.61	0.61	NUM
easat-4246	160	62	0.65	0.65	NUM
easat-4246	160	63	1.00	1.00	NUM
easat-4246	160	64	0.76	0.76	NUM
easat-4246	160	65	0.58	0.58	NUM
easat-4246	160	66	0.65	0.65	NUM
easat-4246	160	67	0.57	0.57	NUM
easat-4246	160	68	0.61	0.61	NUM
easat-4246	160	69	economic	economic	ADJ
easat-4246	160	70	factor	factor	NOUN
easat-4246	160	71	(	(	PUNCT
easat-4246	160	72	5	5	NUM
easat-4246	160	73	)	)	PUNCT
easat-4246	160	74	0.35	0.35	NUM
easat-4246	160	75	0.49	0.49	NUM
easat-4246	160	76	0.58	0.58	NUM
easat-4246	160	77	0.76	0.76	NUM
easat-4246	160	78	1.00	1.00	NUM
easat-4246	160	79	0.52	0.52	NUM
easat-4246	160	80	0.59	0.59	NUM
easat-4246	160	81	0.49	0.49	NUM
easat-4246	160	82	0.54	0.54	NUM
easat-4246	160	83	external	external	ADJ
easat-4246	160	84	pressures	pressure	NOUN
easat-4246	160	85	(	(	PUNCT
easat-4246	160	86	6	6	NUM
easat-4246	160	87	)	)	PUNCT
easat-4246	160	88	0.48	0.48	NUM
easat-4246	160	89	0.57	0.57	NUM
easat-4246	160	90	0.63	0.63	NUM
easat-4246	160	91	0.58	0.58	NUM
easat-4246	160	92	0.52	0.52	NUM
easat-4246	160	93	1.00	1.00	NUM
easat-4246	160	94	0.68	0.68	NUM
easat-4246	160	95	0.59	0.59	NUM
easat-4246	160	96	0.49	0.49	NUM
easat-4246	160	97	educational	educational	ADJ
easat-4246	160	98	and	and	CCONJ
easat-4246	160	99	professional	professional	ADJ
easat-4246	160	100	development	development	NOUN
easat-4246	160	101	(	(	PUNCT
easat-4246	160	102	7	7	NUM
easat-4246	160	103	)	)	PUNCT
easat-4246	160	104	0.61	0.61	NUM
easat-4246	160	105	0.69	0.69	NUM
easat-4246	160	106	0.72	0.72	NUM
easat-4246	160	107	0.65	0.65	NUM
easat-4246	160	108	0.59	0.59	NUM
easat-4246	160	109	0.68	0.68	NUM
easat-4246	160	110	1.00	1.00	NUM
easat-4246	160	111	0.74	0.74	NUM
easat-4246	160	112	0.68	0.68	NUM
easat-4246	160	113	institutional	institutional	ADJ
easat-4246	160	114	factor	factor	NOUN
easat-4246	160	115	(	(	PUNCT
easat-4246	160	116	8)	8)	NUM
easat-4246	160	117	0.54	0.54	NUM
easat-4246	160	118	0.62	0.62	NUM
easat-4246	160	119	0.68	0.68	NUM
easat-4246	160	120	0.57	0.57	NUM
easat-4246	160	121	0.49	0.49	NUM
easat-4246	160	122	0.59	0.59	NUM
easat-4246	160	123	0.74	0.74	NUM
easat-4246	160	124	1.00	1.00	NUM
easat-4246	160	125	0.71	0.71	NUM
easat-4246	160	126	financial	financial	ADJ
easat-4246	160	127	report	report	NOUN
easat-4246	160	128	accuracy	accuracy	NOUN
easat-4246	160	129	(	(	PUNCT
easat-4246	160	130	9	9	NUM
easat-4246	160	131	)	)	PUNCT
easat-4246	160	132	1.00	1.00	NUM
easat-4246	160	133	this	this	DET
easat-4246	160	134	extensive	extensive	ADJ
easat-4246	160	135	matrix	matrix	NOUN
easat-4246	160	136	outlines	outline	VERB
easat-4246	160	137	the	the	DET
easat-4246	160	138	outcomes	outcome	NOUN
easat-4246	160	139	of	of	ADP
easat-4246	160	140	a	a	DET
easat-4246	160	141	relational	relational	ADJ
easat-4246	160	142	analysis	analysis	NOUN
easat-4246	160	143	undertaken	undertake	VERB
easat-4246	160	144	to	to	PART
easat-4246	160	145	inspect	inspect	VERB
easat-4246	160	146	the	the	DET
easat-4246	160	147	ties	tie	NOUN
easat-4246	160	148	between	between	ADP
easat-4246	160	149	diverse	diverse	ADJ
easat-4246	160	150	components	component	NOUN
easat-4246	160	151	in	in	ADP
easat-4246	160	152	the	the	DET
easat-4246	160	153	investigation	investigation	NOUN
easat-4246	160	154	.	.	PUNCT
easat-4246	161	1	correlation	correlation	NOUN
easat-4246	161	2	examination	examination	NOUN
easat-4246	161	3	quantifies	quantify	VERB
easat-4246	161	4	the	the	DET
easat-4246	161	5	intensity	intensity	NOUN
easat-4246	161	6	and	and	CCONJ
easat-4246	161	7	instructions	instruction	NOUN
easat-4246	161	8	of	of	ADP
easat-4246	161	9	interconnection	interconnection	NOUN
easat-4246	161	10	between	between	ADP
easat-4246	161	11	two	two	NUM
easat-4246	161	12	variables	variable	NOUN
easat-4246	161	13	.	.	PUNCT
easat-4246	162	1	specifically	specifically	ADV
easat-4246	162	2	,	,	PUNCT
easat-4246	162	3	the	the	DET
easat-4246	162	4	grid	grid	NOUN
easat-4246	162	5	demonstrates	demonstrate	VERB
easat-4246	162	6	the	the	DET
easat-4246	162	7	relationships	relationship	NOUN
easat-4246	162	8	between	between	ADP
easat-4246	162	9	different	different	ADJ
easat-4246	162	10	elements	element	NOUN
easat-4246	162	11	,	,	PUNCT
easat-4246	162	12	such	such	ADJ
easat-4246	162	13	as	as	ADP
easat-4246	162	14	regulatory	regulatory	ADJ
easat-4246	162	15	variables	variable	NOUN
easat-4246	162	16	,	,	PUNCT
easat-4246	162	17	organizational	organizational	ADJ
easat-4246	162	18	components	component	NOUN
easat-4246	162	19	,	,	PUNCT
easat-4246	162	20	market	market	NOUN
easat-4246	162	21	-	-	PUNCT
easat-4246	162	22	linked	link	VERB
easat-4246	162	23	elements	element	NOUN
easat-4246	162	24	,	,	PUNCT
easat-4246	162	25	and	and	CCONJ
easat-4246	162	26	so	so	ADV
easat-4246	162	27	on	on	ADV
easat-4246	162	28	.	.	PUNCT
easat-4246	163	1	the	the	DET
easat-4246	163	2	grid	grid	NOUN
easat-4246	163	3	permits	permit	VERB
easat-4246	163	4	us	we	PRON
easat-4246	163	5	to	to	PART
easat-4246	163	6	comprehend	comprehend	VERB
easat-4246	163	7	how	how	SCONJ
easat-4246	163	8	intimately	intimately	ADV
easat-4246	163	9	associated	associate	VERB
easat-4246	163	10	diverse	diverse	ADJ
easat-4246	163	11	elements	element	NOUN
easat-4246	163	12	are	be	AUX
easat-4246	163	13	with	with	ADP
easat-4246	163	14	each	each	DET
easat-4246	163	15	other	other	ADJ
easat-4246	163	16	.	.	PUNCT
easat-4246	164	1	components	component	NOUN
easat-4246	164	2	with	with	ADP
easat-4246	164	3	more	more	ADJ
easat-4246	164	4	elevated	elevated	ADJ
easat-4246	164	5	amounts	amount	NOUN
easat-4246	164	6	of	of	ADP
easat-4246	164	7	relationship	relationship	NOUN
easat-4246	164	8	coefficients	coefficient	NOUN
easat-4246	164	9	are	be	AUX
easat-4246	164	10	more	more	ADV
easat-4246	164	11	emphatically	emphatically	ADV
easat-4246	164	12	identified	identify	VERB
easat-4246	164	13	with	with	ADP
easat-4246	164	14	each	each	DET
easat-4246	164	15	other	other	ADJ
easat-4246	164	16	,	,	PUNCT
easat-4246	164	17	while	while	SCONJ
easat-4246	164	18	components	component	NOUN
easat-4246	164	19	with	with	ADP
easat-4246	164	20	bring	bring	VERB
easat-4246	164	21	down	down	ADP
easat-4246	164	22	connection	connection	NOUN
easat-4246	164	23	coefficients	coefficient	NOUN
easat-4246	164	24	are	be	AUX
easat-4246	164	25	less	less	ADV
easat-4246	164	26	identified	identify	VERB
easat-4246	164	27	with	with	ADP
easat-4246	164	28	each	each	DET
easat-4246	164	29	other	other	ADJ
easat-4246	164	30	.	.	PUNCT
easat-4246	165	1	specifically	specifically	ADV
easat-4246	165	2	,	,	PUNCT
easat-4246	165	3	market	market	NOUN
easat-4246	165	4	-	-	PUNCT
easat-4246	165	5	linked	link	VERB
easat-4246	165	6	elements	element	NOUN
easat-4246	165	7	and	and	CCONJ
easat-4246	165	8	financial	financial	ADJ
easat-4246	165	9	variables	variable	NOUN
easat-4246	165	10	have	have	VERB
easat-4246	165	11	a	a	DET
easat-4246	165	12	relationship	relationship	NOUN
easat-4246	165	13	coefficient	coefficient	NOUN
easat-4246	165	14	of	of	ADP
easat-4246	165	15	0.58	0.58	NUM
easat-4246	165	16	,	,	PUNCT
easat-4246	165	17	showing	show	VERB
easat-4246	165	18	a	a	DET
easat-4246	165	19	moderate	moderate	ADJ
easat-4246	165	20	positive	positive	ADJ
easat-4246	165	21	relationship	relationship	NOUN
easat-4246	165	22	between	between	ADP
easat-4246	165	23	these	these	DET
easat-4246	165	24	two	two	NUM
easat-4246	165	25	components	component	NOUN
easat-4246	165	26	.	.	PUNCT
easat-4246	166	1	by	by	ADP
easat-4246	166	2	and	and	CCONJ
easat-4246	166	3	large	large	ADJ
easat-4246	166	4	,	,	PUNCT
easat-4246	166	5	the	the	DET
easat-4246	166	6	relational	relational	ADJ
easat-4246	166	7	investigation	investigation	NOUN
easat-4246	166	8	gives	give	VERB
easat-4246	166	9	experiences	experience	NOUN
easat-4246	166	10	into	into	ADP
easat-4246	166	11	the	the	DET
easat-4246	166	12	ties	tie	NOUN
easat-4246	166	13	between	between	ADP
easat-4246	166	14	diverse	diverse	ADJ
easat-4246	166	15	components	component	NOUN
easat-4246	166	16	in	in	ADP
easat-4246	166	17	the	the	DET
easat-4246	166	18	investigation	investigation	NOUN
easat-4246	166	19	,	,	PUNCT
easat-4246	166	20	helping	help	VERB
easat-4246	166	21	to	to	PART
easat-4246	166	22	comprehend	comprehend	VERB
easat-4246	166	23	how	how	SCONJ
easat-4246	166	24	these	these	DET
easat-4246	166	25	elements	element	NOUN
easat-4246	166	26	are	be	AUX
easat-4246	166	27	interconnected	interconnected	ADJ
easat-4246	166	28	and	and	CCONJ
easat-4246	166	29	how	how	SCONJ
easat-4246	166	30	they	they	PRON
easat-4246	166	31	may	may	AUX
easat-4246	166	32	impact	impact	VERB
easat-4246	166	33	each	each	DET
easat-4246	166	34	other	other	ADJ
easat-4246	166	35	.	.	PUNCT
easat-4246	166	36	table	table	NOUN
easat-4246	166	37	5	5	NUM
easat-4246	166	38	.	.	PUNCT
easat-4246	166	39	multiple	multiple	ADJ
easat-4246	166	40	regression	regression	NOUN
easat-4246	166	41	analysis	analysis	NOUN
easat-4246	166	42	results	result	NOUN
easat-4246	166	43	.	.	PUNCT
easat-4246	167	1	independent	independent	ADJ
easat-4246	167	2	variables	variable	NOUN
easat-4246	167	3	beta	beta	ADJ
easat-4246	167	4	coefficient	coefficient	NOUN
easat-4246	167	5	standardized	standardize	VERB
easat-4246	167	6	coefficient	coefficient	NOUN
easat-4246	167	7	(	(	PUNCT
easat-4246	167	8	β	β	NOUN
easat-4246	167	9	)	)	PUNCT
easat-4246	167	10	significance	significance	NOUN
easat-4246	167	11	level	level	NOUN
easat-4246	167	12	regulatory	regulatory	ADJ
easat-4246	167	13	factors	factor	NOUN
easat-4246	167	14	0.35	0.35	NUM
easat-4246	167	15	0.30	0.30	NUM
easat-4246	168	1	p	p	X
easat-4246	168	2	<	<	X
easat-4246	168	3	0.01	0.01	NUM
easat-4246	168	4	organizational	organizational	ADJ
easat-4246	168	5	factors	factor	NOUN
easat-4246	168	6	0.42	0.42	NUM
easat-4246	168	7	0.35	0.35	NUM
easat-4246	168	8	p	p	X
easat-4246	168	9	<	<	X
easat-4246	168	10	0.001	0.001	NUM
easat-4246	168	11	market	market	NOUN
easat-4246	168	12	-	-	PUNCT
easat-4246	168	13	related	relate	VERB
easat-4246	168	14	factors	factor	NOUN
easat-4246	168	15	0.28	0.28	NUM
easat-4246	168	16	0.25	0.25	NUM
easat-4246	168	17	p	p	NOUN
easat-4246	168	18	<	<	X
easat-4246	168	19	0.05	0.05	NUM
easat-4246	168	20	technical	technical	ADJ
easat-4246	168	21	factors	factor	NOUN
easat-4246	168	22	0.39	0.39	NUM
easat-4246	168	23	0.33	0.33	NUM
easat-4246	169	1	p	p	X
easat-4246	169	2	<	<	X
easat-4246	169	3	0.001	0.001	NUM
easat-4246	169	4	economic	economic	ADJ
easat-4246	169	5	factors	factor	NOUN
easat-4246	169	6	0.24	0.24	NUM
easat-4246	169	7	0.20	0.20	NUM
easat-4246	169	8	p	p	X
easat-4246	169	9	<	<	X
easat-4246	169	10	0.05	0.05	NUM
easat-4246	169	11	external	external	ADJ
easat-4246	169	12	pressures	pressure	NOUN
easat-4246	169	13	0.31	0.31	NUM
easat-4246	169	14	0.28	0.28	NUM
easat-4246	169	15	p	p	NOUN
easat-4246	169	16	<	<	X
easat-4246	169	17	0.01	0.01	NUM
easat-4246	169	18	educational	educational	ADJ
easat-4246	169	19	and	and	CCONJ
easat-4246	169	20	professional	professional	ADJ
easat-4246	169	21	development	development	NOUN
easat-4246	169	22	0.45	0.45	NUM
easat-4246	169	23	0.38	0.38	NUM
easat-4246	170	1	p	p	X
easat-4246	170	2	<	<	X
easat-4246	170	3	0.001	0.001	NUM
easat-4246	170	4	institutional	institutional	ADJ
easat-4246	170	5	factors	factor	NOUN
easat-4246	170	6	0.37	0.37	NUM
easat-4246	170	7	0.31	0.31	NUM
easat-4246	171	1	p	p	X
easat-4246	171	2	<	<	X
easat-4246	171	3	0.01	0.01	NUM
easat-4246	171	4	source	source	NOUN
easat-4246	171	5	:	:	PUNCT
easat-4246	171	6	dependent	dependent	ADJ
easat-4246	171	7	:	:	PUNCT
easat-4246	171	8	financial	financial	ADJ
easat-4246	171	9	report	report	NOUN
easat-4246	171	10	accuracy	accuracy	NOUN
easat-4246	171	11	.	.	PUNCT
easat-4246	172	1	table	table	NOUN
easat-4246	172	2	1	1	NUM
easat-4246	172	3	the	the	DET
easat-4246	172	4	beta	beta	ADJ
easat-4246	172	5	coefficient	coefficient	NOUN
easat-4246	172	6	of	of	ADP
easat-4246	172	7	regulatory	regulatory	ADJ
easat-4246	172	8	factors	factor	NOUN
easat-4246	172	9	was	be	AUX
easat-4246	172	10	0.35	0.35	NUM
easat-4246	172	11	,	,	PUNCT
easat-4246	172	12	a	a	DET
easat-4246	172	13	one	one	NUM
easat-4246	172	14	-	-	PUNCT
easat-4246	172	15	unit	unit	NOUN
easat-4246	172	16	increase	increase	NOUN
easat-4246	172	17	in	in	ADP
easat-4246	172	18	regulatory	regulatory	ADJ
easat-4246	172	19	factor	factor	NOUN
easat-4246	172	20	corresponds	correspond	VERB
easat-4246	172	21	to	to	ADP
easat-4246	172	22	an	an	DET
easat-4246	172	23	associated	associate	VERB
easat-4246	172	24	0.35	0.35	NUM
easat-4246	172	25	unit	unit	NOUN
easat-4246	172	26	increase	increase	NOUN
easat-4246	172	27	in	in	ADP
easat-4246	172	28	the	the	DET
easat-4246	172	29	dependent	dependent	ADJ
easat-4246	172	30	variable	variable	ADJ
easat-4246	172	31	value	value	NOUN
easat-4246	172	32	.	.	PUNCT
easat-4246	173	1	it	it	PRON
easat-4246	173	2	is	be	AUX
easat-4246	173	3	given	give	VERB
easat-4246	173	4	by	by	ADP
easat-4246	173	5	p756	p756	PROPN
easat-4246	173	6	edelweiss	edelweiss	PROPN
easat-4246	173	7	applied	apply	VERB
easat-4246	173	8	science	science	NOUN
easat-4246	173	9	and	and	CCONJ
easat-4246	173	10	technology	technology	NOUN
easat-4246	173	11	issn	issn	PROPN
easat-4246	173	12	:	:	PUNCT
easat-4246	173	13	2576	2576	NUM
easat-4246	173	14	-	-	SYM
easat-4246	173	15	8484	8484	NUM
easat-4246	173	16	vol	vol	NOUN
easat-4246	173	17	.	.	PROPN
easat-4246	174	1	9	9	NUM
easat-4246	174	2	,	,	PUNCT
easat-4246	174	3	no	no	INTJ
easat-4246	174	4	.	.	NOUN
easat-4246	174	5	1	1	NUM
easat-4246	174	6	:	:	PUNCT
easat-4246	174	7	749	749	NUM
easat-4246	174	8	-	-	SYM
easat-4246	174	9	758	758	NUM
easat-4246	174	10	,	,	PUNCT
easat-4246	174	11	2025	2025	NUM
easat-4246	174	12	doi	doi	NOUN
easat-4246	174	13	:	:	PUNCT
easat-4246	174	14	10.55214/25768484.v9i1.4246	10.55214/25768484.v9i1.4246	NUM
easat-4246	174	15	©	©	PROPN
easat-4246	174	16	2025	2025	NUM
easat-4246	174	17	by	by	ADP
easat-4246	174	18	the	the	DET
easat-4246	174	19	authors	author	NOUN
easat-4246	174	20	;	;	PUNCT
easat-4246	174	21	licensee	licensee	PROPN
easat-4246	174	22	learning	learning	NOUN
easat-4246	174	23	gate	gate	PROPN
easat-4246	174	24	value	value	NOUN
easat-4246	174	25	which	which	PRON
easat-4246	174	26	tells	tell	VERB
easat-4246	174	27	us	we	PRON
easat-4246	174	28	how	how	SCONJ
easat-4246	174	29	likely	likely	ADJ
easat-4246	174	30	it	it	PRON
easat-4246	174	31	is	be	AUX
easat-4246	174	32	that	that	SCONJ
easat-4246	174	33	data	datum	NOUN
easat-4246	174	34	could	could	AUX
easat-4246	174	35	have	have	AUX
easat-4246	174	36	been	be	AUX
easat-4246	174	37	observed	observe	VERB
easat-4246	174	38	in	in	ADP
easat-4246	174	39	this	this	DET
easat-4246	174	40	experiment	experiment	NOUN
easat-4246	174	41	if	if	SCONJ
easat-4246	174	42	the	the	DET
easat-4246	174	43	null	null	ADJ
easat-4246	174	44	hypothesis	hypothesis	NOUN
easat-4246	174	45	were	be	AUX
easat-4246	174	46	true	true	ADJ
easat-4246	175	1	i.e	i.e	ADP
easat-4246	175	2	there	there	PRON
easat-4246	175	3	’s	’	VERB
easat-4246	175	4	no	no	DET
easat-4246	175	5	relationship	relationship	NOUN
easat-4246	175	6	between	between	ADP
easat-4246	175	7	independent	independent	ADJ
easat-4246	175	8	variable	variable	NOUN
easat-4246	175	9	and	and	CCONJ
easat-4246	175	10	dependent	dependent	ADJ
easat-4246	175	11	variable	variable	NOUN
easat-4246	175	12	.	.	PUNCT
easat-4246	176	1	p	p	X
easat-4246	176	2	<	<	X
easat-4246	176	3	0.05	0.05	NUM
easat-4246	176	4	,	,	PUNCT
easat-4246	176	5	a	a	DET
easat-4246	176	6	significance	significance	NOUN
easat-4246	176	7	level	level	NOUN
easat-4246	176	8	of	of	ADP
easat-4246	176	9	p	p	NOUN
easat-4246	176	10	-	-	PUNCT
easat-4246	176	11	value	value	NOUN
easat-4246	176	12	the	the	DET
easat-4246	176	13	asterisk	asterisk	NOUN
easat-4246	176	14	was	be	AUX
easat-4246	176	15	used	use	VERB
easat-4246	176	16	to	to	PART
easat-4246	176	17	claim	claim	VERB
easat-4246	176	18	statistically	statistically	ADV
easat-4246	176	19	significant	significant	ADJ
easat-4246	176	20	differences	difference	NOUN
easat-4246	176	21	.	.	PUNCT
easat-4246	177	1	lastly	lastly	ADV
easat-4246	177	2	,	,	PUNCT
easat-4246	177	3	the	the	DET
easat-4246	177	4	findings	finding	NOUN
easat-4246	177	5	of	of	ADP
easat-4246	177	6	multiple	multiple	ADJ
easat-4246	177	7	regression	regression	NOUN
easat-4246	177	8	analysis	analysis	NOUN
easat-4246	177	9	revealed	reveal	VERB
easat-4246	177	10	that	that	SCONJ
easat-4246	177	11	all	all	DET
easat-4246	177	12	independent	independent	ADJ
easat-4246	177	13	variables	variable	NOUN
easat-4246	177	14	(	(	PUNCT
easat-4246	177	15	regulatory	regulatory	ADJ
easat-4246	177	16	factors	factor	NOUN
easat-4246	177	17	,	,	PUNCT
easat-4246	177	18	organizational	organizational	ADJ
easat-4246	177	19	factors	factor	NOUN
easat-4246	177	20	,	,	PUNCT
easat-4246	177	21	market	market	NOUN
easat-4246	177	22	-	-	PUNCT
easat-4246	177	23	related	relate	VERB
easat-4246	177	24	factors	factor	NOUN
easat-4246	177	25	etc	etc	X
easat-4246	177	26	.	.	PUNCT
easat-4246	177	27	)	)	PUNCT
easat-4246	177	28	have	have	VERB
easat-4246	177	29	a	a	DET
easat-4246	177	30	significant	significant	ADJ
easat-4246	177	31	relationship	relationship	NOUN
easat-4246	177	32	with	with	ADP
easat-4246	177	33	a	a	DET
easat-4246	177	34	dependent	dependent	ADJ
easat-4246	177	35	variable	variable	NOUN
easat-4246	177	36	as	as	SCONJ
easat-4246	177	37	shown	show	VERB
easat-4246	177	38	above	above	ADV
easat-4246	177	39	.	.	PUNCT
easat-4246	178	1	these	these	DET
easat-4246	178	2	standardized	standardized	ADJ
easat-4246	178	3	coefficients	coefficient	NOUN
easat-4246	178	4	say	say	VERB
easat-4246	178	5	how	how	SCONJ
easat-4246	178	6	“	"	PUNCT
easat-4246	178	7	(	(	PUNCT
easat-4246	178	8	un)important	un)important	ADJ
easat-4246	178	9	”	"	PUNCT
easat-4246	178	10	each	each	PRON
easat-4246	178	11	of	of	ADP
easat-4246	178	12	the	the	DET
easat-4246	178	13	independent	independent	ADJ
easat-4246	178	14	variables	variable	NOUN
easat-4246	178	15	is	be	AUX
easat-4246	178	16	in	in	ADP
easat-4246	178	17	predicting	predict	VERB
easat-4246	178	18	(	(	PUNCT
easat-4246	178	19	having	have	VERB
easat-4246	178	20	an	an	DET
easat-4246	178	21	association	association	NOUN
easat-4246	178	22	with	with	ADP
easat-4246	178	23	)	)	PUNCT
easat-4246	178	24	the	the	DET
easat-4246	178	25	dependent	dependent	ADJ
easat-4246	178	26	variable	variable	NOUN
easat-4246	178	27	.	.	PUNCT
easat-4246	179	1	values	value	NOUN
easat-4246	179	2	farther	far	ADV
easat-4246	179	3	from	from	ADP
easat-4246	179	4	zero	zero	NUM
easat-4246	179	5	indicate	indicate	VERB
easat-4246	179	6	that	that	SCONJ
easat-4246	179	7	they	they	PRON
easat-4246	179	8	are	be	AUX
easat-4246	179	9	more	more	ADV
easat-4246	179	10	related	related	ADJ
easat-4246	179	11	.	.	PUNCT
easat-4246	180	1	4	4	X
easat-4246	180	2	.	.	X
easat-4246	180	3	conclusion	conclusion	NOUN
easat-4246	180	4	this	this	DET
easat-4246	180	5	research	research	NOUN
easat-4246	180	6	seeks	seek	VERB
easat-4246	180	7	to	to	PART
easat-4246	180	8	examine	examine	VERB
easat-4246	180	9	various	various	ADJ
easat-4246	180	10	factors	factor	NOUN
easat-4246	180	11	affecting	affect	VERB
easat-4246	180	12	international	international	ADJ
easat-4246	180	13	financial	financial	ADJ
easat-4246	180	14	reporting	reporting	NOUN
easat-4246	180	15	standard	standard	ADJ
easat-4246	180	16	13	13	NUM
easat-4246	180	17	acceptance	acceptance	NOUN
easat-4246	180	18	and	and	CCONJ
easat-4246	180	19	the	the	DET
easat-4246	180	20	achievement	achievement	NOUN
easat-4246	180	21	of	of	ADP
easat-4246	180	22	financial	financial	ADJ
easat-4246	180	23	statement	statement	NOUN
easat-4246	180	24	accuracy	accuracy	NOUN
easat-4246	180	25	within	within	ADP
easat-4246	180	26	erbil	erbil	PROPN
easat-4246	180	27	’s	’s	PROPN
easat-4246	180	28	,	,	PUNCT
easat-4246	180	29	iraq	iraq	PROPN
easat-4246	180	30	banking	banking	NOUN
easat-4246	180	31	employees	employee	NOUN
easat-4246	180	32	.	.	PUNCT
easat-4246	181	1	the	the	DET
easat-4246	181	2	results	result	NOUN
easat-4246	181	3	provided	provide	VERB
easat-4246	181	4	several	several	ADJ
easat-4246	181	5	important	important	ADJ
easat-4246	181	6	findings	finding	NOUN
easat-4246	181	7	:	:	PUNCT
easat-4246	181	8	regulatory	regulatory	ADJ
easat-4246	181	9	factors	factor	NOUN
easat-4246	181	10	are	be	AUX
easat-4246	181	11	the	the	DET
easat-4246	181	12	most	most	ADV
easat-4246	181	13	influential	influential	ADJ
easat-4246	181	14	on	on	ADP
easat-4246	181	15	the	the	DET
easat-4246	181	16	adoption	adoption	NOUN
easat-4246	181	17	of	of	ADP
easat-4246	181	18	ifrs	ifrs	PROPN
easat-4246	181	19	13	13	NUM
easat-4246	181	20	;	;	PUNCT
easat-4246	181	21	in	in	ADP
easat-4246	181	22	that	that	DET
easat-4246	181	23	regard	regard	NOUN
easat-4246	181	24	.	.	PUNCT
easat-4246	182	1	the	the	DET
easat-4246	182	2	regulatory	regulatory	ADJ
easat-4246	182	3	environment	environment	NOUN
easat-4246	182	4	in	in	ADP
easat-4246	182	5	iraq	iraq	PROPN
easat-4246	182	6	,	,	PUNCT
easat-4246	182	7	that	that	PRON
easat-4246	182	8	is	be	AUX
easat-4246	182	9	the	the	DET
easat-4246	182	10	legal	legal	ADJ
easat-4246	182	11	frameworks	framework	NOUN
easat-4246	182	12	and	and	CCONJ
easat-4246	182	13	how	how	SCONJ
easat-4246	182	14	they	they	PRON
easat-4246	182	15	are	be	AUX
easat-4246	182	16	enforced	enforce	VERB
easat-4246	182	17	,	,	PUNCT
easat-4246	182	18	significantly	significantly	ADV
easat-4246	182	19	affect	affect	VERB
easat-4246	182	20	ifrs	ifrs	PROPN
easat-4246	182	21	13	13	NUM
easat-4246	182	22	adoption	adoption	NOUN
easat-4246	182	23	.	.	PUNCT
easat-4246	183	1	these	these	DET
easat-4246	183	2	regulations	regulation	NOUN
easat-4246	183	3	have	have	VERB
easat-4246	183	4	to	to	PART
easat-4246	183	5	be	be	AUX
easat-4246	183	6	adhered	adhere	VERB
easat-4246	183	7	by	by	ADP
easat-4246	183	8	organizations	organization	NOUN
easat-4246	183	9	that	that	PRON
easat-4246	183	10	result	result	VERB
easat-4246	183	11	in	in	ADP
easat-4246	183	12	accounting	accounting	NOUN
easat-4246	183	13	and	and	CCONJ
easat-4246	183	14	financial	financial	ADJ
easat-4246	183	15	data	datum	NOUN
easat-4246	183	16	transparency	transparency	NOUN
easat-4246	183	17	and	and	CCONJ
easat-4246	183	18	consistency	consistency	NOUN
easat-4246	183	19	leading	lead	VERB
easat-4246	183	20	towards	towards	ADP
easat-4246	183	21	more	more	ADV
easat-4246	183	22	accurate	accurate	ADJ
easat-4246	183	23	financial	financial	ADJ
easat-4246	183	24	reports	report	NOUN
easat-4246	183	25	.	.	PUNCT
easat-4246	184	1	“	"	PUNCT
easat-4246	184	2	organizational	organizational	ADJ
easat-4246	184	3	dynamics	dynamic	NOUN
easat-4246	184	4	”	"	PUNCT
easat-4246	184	5	are	be	AUX
easat-4246	184	6	also	also	ADV
easat-4246	184	7	critical	critical	ADJ
easat-4246	184	8	underlying	underlying	ADJ
easat-4246	184	9	concepts	concept	NOUN
easat-4246	184	10	affecting	affect	VERB
easat-4246	184	11	the	the	DET
easat-4246	184	12	likelihood	likelihood	NOUN
easat-4246	184	13	of	of	ADP
easat-4246	184	14	adopting	adopt	VERB
easat-4246	184	15	ifrs	ifrs	PROPN
easat-4246	184	16	13	13	NUM
easat-4246	184	17	.	.	PUNCT
easat-4246	185	1	factors	factor	NOUN
easat-4246	185	2	such	such	ADJ
easat-4246	185	3	as	as	ADP
easat-4246	185	4	organization	organization	NOUN
easat-4246	185	5	size	size	NOUN
easat-4246	185	6	,	,	PUNCT
easat-4246	185	7	internal	internal	ADJ
easat-4246	185	8	controls	control	NOUN
easat-4246	185	9	and	and	CCONJ
easat-4246	185	10	governance	governance	NOUN
easat-4246	185	11	structure	structure	NOUN
easat-4246	185	12	are	be	AUX
easat-4246	185	13	just	just	ADV
easat-4246	185	14	a	a	DET
easat-4246	185	15	few	few	ADJ
easat-4246	185	16	of	of	ADP
easat-4246	185	17	the	the	DET
easat-4246	185	18	factors	factor	NOUN
easat-4246	185	19	that	that	PRON
easat-4246	185	20	will	will	AUX
easat-4246	185	21	also	also	ADV
easat-4246	185	22	be	be	AUX
easat-4246	185	23	highly	highly	ADV
easat-4246	185	24	influential	influential	ADJ
easat-4246	185	25	.	.	PUNCT
easat-4246	186	1	more	more	ADJ
easat-4246	186	2	prominent	prominent	ADJ
easat-4246	186	3	entities	entity	NOUN
easat-4246	186	4	with	with	ADP
easat-4246	186	5	a	a	DET
easat-4246	186	6	lot	lot	NOUN
easat-4246	186	7	of	of	ADP
easat-4246	186	8	resources	resource	NOUN
easat-4246	186	9	can	can	AUX
easat-4246	186	10	apply	apply	VERB
easat-4246	186	11	more	more	ADV
easat-4246	186	12	elaborate	elaborate	ADJ
easat-4246	186	13	standards	standard	NOUN
easat-4246	186	14	such	such	ADJ
easat-4246	186	15	as	as	ADP
easat-4246	186	16	ifrs	ifrs	NOUN
easat-4246	186	17	13	13	NUM
easat-4246	186	18	.	.	PUNCT
easat-4246	187	1	in	in	ADP
easat-4246	187	2	addition	addition	NOUN
easat-4246	187	3	,	,	PUNCT
easat-4246	187	4	those	those	DET
easat-4246	187	5	organisations	organisation	NOUN
easat-4246	187	6	with	with	ADP
easat-4246	187	7	strong	strong	ADJ
easat-4246	187	8	internal	internal	ADJ
easat-4246	187	9	controls	control	NOUN
easat-4246	187	10	in	in	ADP
easat-4246	187	11	place	place	NOUN
easat-4246	187	12	and	and	CCONJ
easat-4246	187	13	a	a	DET
easat-4246	187	14	clear	clear	ADJ
easat-4246	187	15	reporting	reporting	NOUN
easat-4246	187	16	lines	line	NOUN
easat-4246	187	17	are	be	AUX
easat-4246	187	18	more	more	ADV
easat-4246	187	19	likely	likely	ADJ
easat-4246	187	20	to	to	PART
easat-4246	187	21	implement	implement	VERB
easat-4246	187	22	the	the	DET
easat-4246	187	23	standard	standard	NOUN
easat-4246	187	24	less	less	ADV
easat-4246	187	25	effectively	effectively	ADV
easat-4246	187	26	.	.	PUNCT
easat-4246	188	1	“	"	PUNCT
easat-4246	188	2	market	market	NOUN
easat-4246	188	3	pressures	pressure	NOUN
easat-4246	188	4	that	that	PRON
easat-4246	188	5	lead	lead	VERB
easat-4246	188	6	to	to	ADP
easat-4246	188	7	the	the	DET
easat-4246	188	8	adoption	adoption	NOUN
easat-4246	188	9	of	of	ADP
easat-4246	188	10	ifrs	ifrs	PROPN
easat-4246	188	11	13	13	NUM
easat-4246	188	12	”	"	PUNCT
easat-4246	188	13	firms	firm	NOUN
easat-4246	188	14	in	in	ADP
easat-4246	188	15	highly	highly	ADV
easat-4246	188	16	competitive	competitive	ADJ
easat-4246	188	17	markets	market	NOUN
easat-4246	188	18	are	be	AUX
easat-4246	188	19	more	more	ADV
easat-4246	188	20	likely	likely	ADJ
easat-4246	188	21	to	to	PART
easat-4246	188	22	choose	choose	VERB
easat-4246	188	23	high	high	ADJ
easat-4246	188	24	quality	quality	NOUN
easat-4246	188	25	financial	financial	ADJ
easat-4246	188	26	reporting	reporting	NOUN
easat-4246	188	27	which	which	PRON
easat-4246	188	28	increase	increase	VERB
easat-4246	188	29	transparency	transparency	NOUN
easat-4246	188	30	and	and	CCONJ
easat-4246	188	31	also	also	ADV
easat-4246	188	32	help	help	VERB
easat-4246	188	33	firms	firm	NOUN
easat-4246	188	34	to	to	PART
easat-4246	188	35	get	get	VERB
easat-4246	188	36	investors	investor	NOUN
easat-4246	188	37	.	.	PUNCT
easat-4246	189	1	in	in	ADP
easat-4246	189	2	addition	addition	NOUN
easat-4246	189	3	to	to	ADP
easat-4246	189	4	the	the	DET
easat-4246	189	5	legal	legal	ADJ
easat-4246	189	6	obligations	obligation	NOUN
easat-4246	189	7	,	,	PUNCT
easat-4246	189	8	pressure	pressure	NOUN
easat-4246	189	9	from	from	ADP
easat-4246	189	10	investors	investor	NOUN
easat-4246	189	11	,	,	PUNCT
easat-4246	189	12	analysts	analyst	NOUN
easat-4246	189	13	and	and	CCONJ
easat-4246	189	14	other	other	ADJ
easat-4246	189	15	market	market	NOUN
easat-4246	189	16	players	player	NOUN
easat-4246	189	17	makes	make	VERB
easat-4246	189	18	stricter	strict	ADJ
easat-4246	189	19	standards	standard	NOUN
easat-4246	189	20	ilike	ilike	ADP
easat-4246	189	21	ifrs	ifrs	PROPN
easat-4246	189	22	13	13	NUM
easat-4246	189	23	easier	easy	ADJ
easat-4246	189	24	for	for	SCONJ
easat-4246	189	25	companies	company	NOUN
easat-4246	189	26	to	to	PART
easat-4246	189	27	enforce	enforce	VERB
easat-4246	189	28	.	.	PUNCT
easat-4246	190	1	economic	economic	ADJ
easat-4246	190	2	factors	factor	NOUN
easat-4246	190	3	and	and	CCONJ
easat-4246	190	4	external	external	ADJ
easat-4246	190	5	drivers	driver	NOUN
easat-4246	190	6	are	be	AUX
easat-4246	190	7	also	also	ADV
easat-4246	190	8	important	important	ADJ
easat-4246	190	9	in	in	ADP
easat-4246	190	10	the	the	DET
easat-4246	190	11	consideration	consideration	NOUN
easat-4246	190	12	of	of	ADP
easat-4246	190	13	ifrs	ifrs	PROPN
easat-4246	190	14	13	13	NUM
easat-4246	190	15	adoption	adoption	NOUN
easat-4246	190	16	.	.	PUNCT
easat-4246	191	1	among	among	ADP
easat-4246	191	2	such	such	ADJ
easat-4246	191	3	motivators	motivator	NOUN
easat-4246	191	4	are	be	AUX
easat-4246	191	5	economic	economic	ADJ
easat-4246	191	6	and	and	CCONJ
easat-4246	191	7	globalization	globalization	NOUN
easat-4246	191	8	,	,	PUNCT
easat-4246	191	9	trade	trade	NOUN
easat-4246	191	10	relations	relation	NOUN
easat-4246	191	11	on	on	ADP
easat-4246	191	12	an	an	DET
easat-4246	191	13	international	international	ADJ
easat-4246	191	14	level	level	NOUN
easat-4246	191	15	.	.	PUNCT
easat-4246	192	1	the	the	DET
easat-4246	192	2	economic	economic	ADJ
easat-4246	192	3	stability	stability	NOUN
easat-4246	192	4	that	that	SCONJ
easat-4246	192	5	we	we	PRON
easat-4246	192	6	are	be	AUX
easat-4246	192	7	currently	currently	ADV
easat-4246	192	8	in	in	ADP
easat-4246	192	9	place	place	NOUN
easat-4246	192	10	is	be	AUX
easat-4246	192	11	also	also	ADV
easat-4246	192	12	chucking	chuck	VERB
easat-4246	192	13	for	for	SCONJ
easat-4246	192	14	companies	company	NOUN
easat-4246	192	15	to	to	PART
easat-4246	192	16	invest	invest	VERB
easat-4246	192	17	in	in	ADP
easat-4246	192	18	the	the	DET
easat-4246	192	19	resources	resource	NOUN
easat-4246	192	20	required	require	VERB
easat-4246	192	21	to	to	PART
easat-4246	192	22	meet	meet	VERB
easat-4246	192	23	compliance	compliance	NOUN
easat-4246	192	24	.	.	PUNCT
easat-4246	193	1	with	with	ADP
easat-4246	193	2	the	the	DET
easat-4246	193	3	increasing	increase	VERB
easat-4246	193	4	levels	level	NOUN
easat-4246	193	5	of	of	ADP
easat-4246	193	6	globalization	globalization	NOUN
easat-4246	193	7	globalized	globalize	VERB
easat-4246	193	8	standards	standard	NOUN
easat-4246	193	9	should	should	AUX
easat-4246	193	10	be	be	AUX
easat-4246	193	11	used	use	VERB
easat-4246	193	12	for	for	ADP
easat-4246	193	13	reporting	report	VERB
easat-4246	193	14	to	to	PART
easat-4246	193	15	increase	increase	VERB
easat-4246	193	16	investor	investor	NOUN
easat-4246	193	17	confidence	confidence	NOUN
easat-4246	193	18	and	and	CCONJ
easat-4246	193	19	help	help	NOUN
easat-4246	193	20	to	to	PART
easat-4246	193	21	gain	gain	VERB
easat-4246	193	22	crossborder	crossborder	NOUN
easat-4246	193	23	investments	investment	NOUN
easat-4246	193	24	opportunities	opportunity	NOUN
easat-4246	193	25	as	as	ADV
easat-4246	193	26	well	well	ADV
easat-4246	193	27	.	.	PUNCT
easat-4246	194	1	there	there	PRON
easat-4246	194	2	is	be	VERB
easat-4246	194	3	a	a	DET
easat-4246	194	4	significant	significant	ADJ
easat-4246	194	5	amount	amount	NOUN
easat-4246	194	6	of	of	ADP
easat-4246	194	7	education	education	NOUN
easat-4246	194	8	and	and	CCONJ
easat-4246	194	9	professional	professional	ADJ
easat-4246	194	10	development	development	NOUN
easat-4246	194	11	required	require	VERB
easat-4246	194	12	to	to	PART
easat-4246	194	13	support	support	VERB
easat-4246	194	14	successful	successful	ADJ
easat-4246	194	15	adoption	adoption	NOUN
easat-4246	194	16	of	of	ADP
easat-4246	194	17	ifrs	ifrs	PROPN
easat-4246	194	18	13	13	NUM
easat-4246	194	19	.	.	PUNCT
easat-4246	195	1	nowadays	nowadays	ADV
easat-4246	195	2	with	with	ADP
easat-4246	195	3	the	the	DET
easat-4246	195	4	continuous	continuous	ADJ
easat-4246	195	5	training	training	NOUN
easat-4246	195	6	and	and	CCONJ
easat-4246	195	7	development	development	NOUN
easat-4246	195	8	programs	program	NOUN
easat-4246	195	9	,	,	PUNCT
easat-4246	195	10	staff	staff	NOUN
easat-4246	195	11	is	be	AUX
easat-4246	195	12	kept	keep	VERB
easat-4246	195	13	updated	update	VERB
easat-4246	195	14	about	about	ADP
easat-4246	195	15	the	the	DET
easat-4246	195	16	latest	late	ADJ
easat-4246	195	17	knowledge	knowledge	NOUN
easat-4246	195	18	and	and	CCONJ
easat-4246	195	19	skills	skill	NOUN
easat-4246	195	20	needed	need	VERB
easat-4246	195	21	for	for	ADP
easat-4246	195	22	accurate	accurate	ADJ
easat-4246	195	23	fair	fair	ADJ
easat-4246	195	24	value	value	NOUN
easat-4246	195	25	measurement	measurement	NOUN
easat-4246	195	26	and	and	CCONJ
easat-4246	195	27	reporting	reporting	NOUN
easat-4246	195	28	.	.	PUNCT
easat-4246	196	1	to	to	PART
easat-4246	196	2	conclude	conclude	VERB
easat-4246	196	3	,	,	PUNCT
easat-4246	196	4	this	this	DET
easat-4246	196	5	study	study	NOUN
easat-4246	196	6	indicates	indicate	VERB
easat-4246	196	7	that	that	SCONJ
easat-4246	196	8	considering	consider	VERB
easat-4246	196	9	multiple	multiple	ADJ
easat-4246	196	10	factors	factor	NOUN
easat-4246	196	11	is	be	AUX
easat-4246	196	12	necessary	necessary	ADJ
easat-4246	196	13	in	in	ADP
easat-4246	196	14	the	the	DET
easat-4246	196	15	case	case	NOUN
easat-4246	196	16	of	of	ADP
easat-4246	196	17	ifrs	ifrs	PROPN
easat-4246	196	18	13	13	NUM
easat-4246	196	19	to	to	PART
easat-4246	196	20	improve	improve	VERB
easat-4246	196	21	accuracy	accuracy	NOUN
easat-4246	196	22	financial	financial	ADJ
easat-4246	196	23	statements	statement	NOUN
easat-4246	196	24	.	.	PUNCT
easat-4246	197	1	in	in	ADP
easat-4246	197	2	view	view	NOUN
easat-4246	197	3	of	of	ADP
easat-4246	197	4	these	these	DET
easat-4246	197	5	factors	factor	NOUN
easat-4246	197	6	,	,	PUNCT
easat-4246	197	7	it	it	PRON
easat-4246	197	8	is	be	AUX
easat-4246	197	9	important	important	ADJ
easat-4246	197	10	for	for	SCONJ
easat-4246	197	11	an	an	DET
easat-4246	197	12	entity	entity	NOUN
easat-4246	197	13	to	to	PART
easat-4246	197	14	recognize	recognize	VERB
easat-4246	197	15	and	and	CCONJ
easat-4246	197	16	deal	deal	VERB
easat-4246	197	17	with	with	ADP
easat-4246	197	18	this	this	PRON
easat-4246	197	19	while	while	SCONJ
easat-4246	197	20	implementing	implement	VERB
easat-4246	197	21	ifrs	ifrs	PROPN
easat-4246	197	22	13	13	NUM
easat-4246	197	23	and	and	CCONJ
easat-4246	197	24	strive	strive	VERB
easat-4246	197	25	towards	towards	ADP
easat-4246	197	26	a	a	DET
easat-4246	197	27	more	more	ADV
easat-4246	197	28	reliable	reliable	ADJ
easat-4246	197	29	and	and	CCONJ
easat-4246	197	30	transparent	transparent	ADJ
easat-4246	197	31	financial	financial	ADJ
easat-4246	197	32	report	report	NOUN
easat-4246	197	33	.	.	PUNCT
easat-4246	198	1	5	5	X
easat-4246	198	2	.	.	PUNCT
easat-4246	198	3	recommendations	recommendation	NOUN
easat-4246	198	4	based	base	VERB
easat-4246	198	5	on	on	ADP
easat-4246	198	6	the	the	DET
easat-4246	198	7	findings	finding	NOUN
easat-4246	198	8	,	,	PUNCT
easat-4246	198	9	the	the	DET
easat-4246	198	10	following	follow	VERB
easat-4246	198	11	recommendations	recommendation	NOUN
easat-4246	198	12	are	be	AUX
easat-4246	198	13	proposed	propose	VERB
easat-4246	198	14	:	:	PUNCT
easat-4246	198	15	•	•	NUM
easat-4246	198	16	financial	financial	ADJ
easat-4246	198	17	institutions	institution	NOUN
easat-4246	198	18	in	in	ADP
easat-4246	198	19	erbil	erbil	PROPN
easat-4246	198	20	should	should	AUX
easat-4246	198	21	prioritize	prioritize	VERB
easat-4246	198	22	investments	investment	NOUN
easat-4246	198	23	in	in	ADP
easat-4246	198	24	education	education	NOUN
easat-4246	198	25	and	and	CCONJ
easat-4246	198	26	professional	professional	ADJ
easat-4246	198	27	development	development	NOUN
easat-4246	198	28	programs	program	NOUN
easat-4246	198	29	to	to	PART
easat-4246	198	30	enhance	enhance	VERB
easat-4246	198	31	the	the	DET
easat-4246	198	32	technical	technical	ADJ
easat-4246	198	33	skills	skill	NOUN
easat-4246	198	34	and	and	CCONJ
easat-4246	198	35	knowledge	knowledge	NOUN
easat-4246	198	36	of	of	ADP
easat-4246	198	37	their	their	PRON
easat-4246	198	38	employees	employee	NOUN
easat-4246	198	39	regarding	regard	VERB
easat-4246	198	40	ifrs	ifrs	PROPN
easat-4246	198	41	13	13	NUM
easat-4246	198	42	.	.	NOUN
easat-4246	199	1	•	•	NUM
easat-4246	199	2	organizations	organization	NOUN
easat-4246	199	3	should	should	AUX
easat-4246	199	4	strengthen	strengthen	VERB
easat-4246	199	5	their	their	PRON
easat-4246	199	6	internal	internal	ADJ
easat-4246	199	7	controls	control	NOUN
easat-4246	199	8	,	,	PUNCT
easat-4246	199	9	governance	governance	NOUN
easat-4246	199	10	structures	structure	NOUN
easat-4246	199	11	,	,	PUNCT
easat-4246	199	12	and	and	CCONJ
easat-4246	199	13	compliance	compliance	NOUN
easat-4246	199	14	mechanisms	mechanism	NOUN
easat-4246	199	15	to	to	PART
easat-4246	199	16	ensure	ensure	VERB
easat-4246	199	17	effective	effective	ADJ
easat-4246	199	18	adoption	adoption	NOUN
easat-4246	199	19	and	and	CCONJ
easat-4246	199	20	implementation	implementation	NOUN
easat-4246	199	21	of	of	ADP
easat-4246	199	22	ifrs	ifrs	PROPN
easat-4246	199	23	13	13	NUM
easat-4246	199	24	.	.	NOUN
easat-4246	200	1	•	•	NUM
easat-4246	200	2	regulatory	regulatory	ADJ
easat-4246	200	3	bodies	body	NOUN
easat-4246	200	4	should	should	AUX
easat-4246	200	5	provide	provide	VERB
easat-4246	200	6	continuous	continuous	ADJ
easat-4246	200	7	support	support	NOUN
easat-4246	200	8	and	and	CCONJ
easat-4246	200	9	guidance	guidance	NOUN
easat-4246	200	10	to	to	ADP
easat-4246	200	11	financial	financial	ADJ
easat-4246	200	12	institutions	institution	NOUN
easat-4246	200	13	to	to	PART
easat-4246	200	14	facilitate	facilitate	VERB
easat-4246	200	15	the	the	DET
easat-4246	200	16	adoption	adoption	NOUN
easat-4246	200	17	and	and	CCONJ
easat-4246	200	18	compliance	compliance	NOUN
easat-4246	200	19	with	with	ADP
easat-4246	200	20	ifrs	ifrs	PROPN
easat-4246	200	21	13	13	NUM
easat-4246	200	22	.	.	PUNCT
easat-4246	201	1	757	757	NUM
easat-4246	201	2	edelweiss	edelweiss	PROPN
easat-4246	201	3	applied	apply	VERB
easat-4246	201	4	science	science	NOUN
easat-4246	201	5	and	and	CCONJ
easat-4246	201	6	technology	technology	NOUN
easat-4246	201	7	issn	issn	PROPN
easat-4246	201	8	:	:	PUNCT
easat-4246	201	9	2576	2576	NUM
easat-4246	201	10	-	-	SYM
easat-4246	201	11	8484	8484	NUM
easat-4246	201	12	vol	vol	NOUN
easat-4246	201	13	.	.	PROPN
easat-4246	202	1	9	9	NUM
easat-4246	202	2	,	,	PUNCT
easat-4246	202	3	no	no	INTJ
easat-4246	202	4	.	.	NOUN
easat-4246	202	5	1	1	NUM
easat-4246	202	6	:	:	PUNCT
easat-4246	202	7	749	749	NUM
easat-4246	202	8	-	-	SYM
easat-4246	202	9	758	758	NUM
easat-4246	202	10	,	,	PUNCT
easat-4246	202	11	2025	2025	NUM
easat-4246	202	12	doi	doi	NOUN
easat-4246	202	13	:	:	PUNCT
easat-4246	202	14	10.55214/25768484.v9i1.4246	10.55214/25768484.v9i1.4246	NUM
easat-4246	202	15	©	©	PROPN
easat-4246	202	16	2025	2025	NUM
easat-4246	202	17	by	by	ADP
easat-4246	202	18	the	the	DET
easat-4246	202	19	authors	author	NOUN
easat-4246	202	20	;	;	PUNCT
easat-4246	202	21	licensee	licensee	PROPN
easat-4246	202	22	learning	learning	NOUN
easat-4246	202	23	gate	gate	NOUN
easat-4246	202	24	5.1	5.1	NUM
easat-4246	202	25	.	.	PUNCT
easat-4246	203	1	future	future	ADJ
easat-4246	203	2	studies	study	NOUN
easat-4246	203	3	future	future	ADJ
easat-4246	203	4	studies	study	NOUN
easat-4246	203	5	could	could	AUX
easat-4246	203	6	focus	focus	VERB
easat-4246	203	7	on	on	ADP
easat-4246	203	8	the	the	DET
easat-4246	203	9	following	follow	VERB
easat-4246	203	10	areas	area	NOUN
easat-4246	203	11	:	:	PUNCT
easat-4246	203	12	•	•	ADP
easat-4246	203	13	conducting	conduct	VERB
easat-4246	203	14	longitudinal	longitudinal	ADJ
easat-4246	203	15	studies	study	NOUN
easat-4246	203	16	to	to	PART
easat-4246	203	17	track	track	VERB
easat-4246	203	18	the	the	DET
easat-4246	203	19	long	long	ADJ
easat-4246	203	20	-	-	PUNCT
easat-4246	203	21	term	term	NOUN
easat-4246	203	22	impact	impact	NOUN
easat-4246	203	23	of	of	ADP
easat-4246	203	24	ifrs	ifrs	PROPN
easat-4246	203	25	13	13	NUM
easat-4246	203	26	adoption	adoption	NOUN
easat-4246	203	27	on	on	ADP
easat-4246	203	28	financial	financial	ADJ
easat-4246	203	29	report	report	NOUN
easat-4246	203	30	accuracy	accuracy	NOUN
easat-4246	203	31	and	and	CCONJ
easat-4246	203	32	organizational	organizational	ADJ
easat-4246	203	33	performance	performance	NOUN
easat-4246	203	34	.	.	PUNCT
easat-4246	204	1	•	•	PUNCT
easat-4246	204	2	exploring	explore	VERB
easat-4246	204	3	the	the	DET
easat-4246	204	4	role	role	NOUN
easat-4246	204	5	of	of	ADP
easat-4246	204	6	technology	technology	NOUN
easat-4246	204	7	,	,	PUNCT
easat-4246	204	8	such	such	ADJ
easat-4246	204	9	as	as	ADP
easat-4246	204	10	artificial	artificial	ADJ
easat-4246	204	11	intelligence	intelligence	NOUN
easat-4246	204	12	and	and	CCONJ
easat-4246	204	13	blockchain	blockchain	PROPN
easat-4246	204	14	,	,	PUNCT
easat-4246	204	15	in	in	ADP
easat-4246	204	16	facilitating	facilitate	VERB
easat-4246	204	17	the	the	DET
easat-4246	204	18	adoption	adoption	NOUN
easat-4246	204	19	of	of	ADP
easat-4246	204	20	ifrs	ifrs	PROPN
easat-4246	204	21	13	13	NUM
easat-4246	204	22	and	and	CCONJ
easat-4246	204	23	enhancing	enhance	VERB
easat-4246	204	24	financial	financial	ADJ
easat-4246	204	25	report	report	NOUN
easat-4246	204	26	accuracy	accuracy	NOUN
easat-4246	204	27	.	.	PUNCT
easat-4246	205	1	•	•	NUM
easat-4246	205	2	investigating	investigate	VERB
easat-4246	205	3	the	the	DET
easat-4246	205	4	impact	impact	NOUN
easat-4246	205	5	of	of	ADP
easat-4246	205	6	cultural	cultural	ADJ
easat-4246	205	7	and	and	CCONJ
easat-4246	205	8	contextual	contextual	ADJ
easat-4246	205	9	factors	factor	NOUN
easat-4246	205	10	on	on	ADP
easat-4246	205	11	the	the	DET
easat-4246	205	12	adoption	adoption	NOUN
easat-4246	205	13	of	of	ADP
easat-4246	205	14	ifrs	ifrs	PROPN
easat-4246	205	15	13	13	NUM
easat-4246	205	16	in	in	ADP
easat-4246	205	17	different	different	ADJ
easat-4246	205	18	regions	region	NOUN
easat-4246	205	19	and	and	CCONJ
easat-4246	205	20	countries	country	NOUN
easat-4246	205	21	.	.	PUNCT
easat-4246	206	1	5.2	5.2	NUM
easat-4246	206	2	.	.	PUNCT
easat-4246	206	3	practical	practical	ADJ
easat-4246	206	4	implications	implication	NOUN
easat-4246	206	5	the	the	DET
easat-4246	206	6	findings	finding	NOUN
easat-4246	206	7	of	of	ADP
easat-4246	206	8	this	this	DET
easat-4246	206	9	study	study	NOUN
easat-4246	206	10	have	have	VERB
easat-4246	206	11	several	several	ADJ
easat-4246	206	12	practical	practical	ADJ
easat-4246	206	13	implications	implication	NOUN
easat-4246	206	14	for	for	ADP
easat-4246	206	15	financial	financial	ADJ
easat-4246	206	16	institutions	institution	NOUN
easat-4246	206	17	,	,	PUNCT
easat-4246	206	18	regulators	regulator	NOUN
easat-4246	206	19	,	,	PUNCT
easat-4246	206	20	and	and	CCONJ
easat-4246	206	21	policymakers	policymaker	NOUN
easat-4246	206	22	:	:	PUNCT
easat-4246	206	23	•	•	NUM
easat-4246	206	24	financial	financial	ADJ
easat-4246	206	25	institutions	institution	NOUN
easat-4246	206	26	should	should	AUX
easat-4246	206	27	invest	invest	VERB
easat-4246	206	28	in	in	ADP
easat-4246	206	29	continuous	continuous	ADJ
easat-4246	206	30	education	education	NOUN
easat-4246	206	31	and	and	CCONJ
easat-4246	206	32	training	training	NOUN
easat-4246	206	33	for	for	SCONJ
easat-4246	206	34	their	their	PRON
easat-4246	206	35	employees	employee	NOUN
easat-4246	206	36	to	to	PART
easat-4246	206	37	ensure	ensure	VERB
easat-4246	206	38	compliance	compliance	NOUN
easat-4246	206	39	with	with	ADP
easat-4246	206	40	ifrs	ifrs	PROPN
easat-4246	206	41	13	13	NUM
easat-4246	206	42	and	and	CCONJ
easat-4246	206	43	improve	improve	VERB
easat-4246	206	44	financial	financial	ADJ
easat-4246	206	45	report	report	NOUN
easat-4246	206	46	accuracy	accuracy	NOUN
easat-4246	206	47	.	.	PUNCT
easat-4246	207	1	•	•	NUM
easat-4246	207	2	regulators	regulator	NOUN
easat-4246	207	3	and	and	CCONJ
easat-4246	207	4	policymakers	policymaker	NOUN
easat-4246	207	5	should	should	AUX
easat-4246	207	6	provide	provide	VERB
easat-4246	207	7	clear	clear	ADJ
easat-4246	207	8	guidance	guidance	NOUN
easat-4246	207	9	and	and	CCONJ
easat-4246	207	10	support	support	NOUN
easat-4246	207	11	to	to	PART
easat-4246	207	12	facilitate	facilitate	VERB
easat-4246	207	13	the	the	DET
easat-4246	207	14	adoption	adoption	NOUN
easat-4246	207	15	of	of	ADP
easat-4246	207	16	ifrs	ifrs	PROPN
easat-4246	207	17	13	13	NUM
easat-4246	207	18	and	and	CCONJ
easat-4246	207	19	enhance	enhance	VERB
easat-4246	207	20	the	the	DET
easat-4246	207	21	quality	quality	NOUN
easat-4246	207	22	of	of	ADP
easat-4246	207	23	financial	financial	ADJ
easat-4246	207	24	reporting	reporting	NOUN
easat-4246	207	25	.	.	PUNCT
easat-4246	208	1	•	•	CCONJ
easat-4246	208	2	the	the	DET
easat-4246	208	3	findings	finding	NOUN
easat-4246	208	4	underscore	underscore	VERB
easat-4246	208	5	the	the	DET
easat-4246	208	6	importance	importance	NOUN
easat-4246	208	7	of	of	ADP
easat-4246	208	8	a	a	DET
easat-4246	208	9	holistic	holistic	ADJ
easat-4246	208	10	approach	approach	NOUN
easat-4246	208	11	to	to	ADP
easat-4246	208	12	ifrs	ifrs	PROPN
easat-4246	208	13	13	13	NUM
easat-4246	208	14	adoption	adoption	NOUN
easat-4246	208	15	,	,	PUNCT
easat-4246	208	16	considering	consider	VERB
easat-4246	208	17	both	both	CCONJ
easat-4246	208	18	technical	technical	ADJ
easat-4246	208	19	and	and	CCONJ
easat-4246	208	20	organizational	organizational	ADJ
easat-4246	208	21	factors	factor	NOUN
easat-4246	208	22	.	.	PUNCT
easat-4246	209	1	5.3	5.3	NUM
easat-4246	209	2	.	.	PUNCT
easat-4246	209	3	research	research	NOUN
easat-4246	209	4	limitations	limitation	NOUN
easat-4246	209	5	this	this	DET
easat-4246	209	6	study	study	NOUN
easat-4246	209	7	has	have	VERB
easat-4246	209	8	several	several	ADJ
easat-4246	209	9	limitations	limitation	NOUN
easat-4246	209	10	that	that	PRON
easat-4246	209	11	should	should	AUX
easat-4246	209	12	be	be	AUX
easat-4246	209	13	considered	consider	VERB
easat-4246	209	14	:	:	PUNCT
easat-4246	209	15	•	•	SCONJ
easat-4246	209	16	the	the	DET
easat-4246	209	17	study	study	NOUN
easat-4246	209	18	focused	focus	VERB
easat-4246	209	19	on	on	ADP
easat-4246	209	20	financial	financial	ADJ
easat-4246	209	21	institutions	institution	NOUN
easat-4246	209	22	in	in	ADP
easat-4246	209	23	erbil	erbil	PROPN
easat-4246	209	24	,	,	PUNCT
easat-4246	209	25	iraq	iraq	PROPN
easat-4246	209	26	,	,	PUNCT
easat-4246	209	27	which	which	PRON
easat-4246	209	28	may	may	AUX
easat-4246	209	29	limit	limit	VERB
easat-4246	209	30	the	the	DET
easat-4246	209	31	generalizability	generalizability	NOUN
easat-4246	209	32	of	of	ADP
easat-4246	209	33	the	the	DET
easat-4246	209	34	findings	finding	NOUN
easat-4246	209	35	to	to	ADP
easat-4246	209	36	other	other	ADJ
easat-4246	209	37	regions	region	NOUN
easat-4246	209	38	or	or	CCONJ
easat-4246	209	39	industries	industry	NOUN
easat-4246	209	40	.	.	PUNCT
easat-4246	210	1	•	•	NUM
easat-4246	210	2	the	the	DET
easat-4246	210	3	research	research	NOUN
easat-4246	210	4	relied	rely	VERB
easat-4246	210	5	on	on	ADP
easat-4246	210	6	self	self	NOUN
easat-4246	210	7	-	-	PUNCT
easat-4246	210	8	reported	report	VERB
easat-4246	210	9	data	datum	NOUN
easat-4246	210	10	,	,	PUNCT
easat-4246	210	11	which	which	PRON
easat-4246	210	12	may	may	AUX
easat-4246	210	13	be	be	AUX
easat-4246	210	14	subject	subject	ADJ
easat-4246	210	15	to	to	ADP
easat-4246	210	16	bias	bias	NOUN
easat-4246	210	17	or	or	CCONJ
easat-4246	210	18	misinterpretation	misinterpretation	NOUN
easat-4246	210	19	.	.	PUNCT
easat-4246	211	1	•	•	NUM
easat-4246	211	2	the	the	DET
easat-4246	211	3	study	study	NOUN
easat-4246	211	4	did	do	AUX
easat-4246	211	5	not	not	PART
easat-4246	211	6	explore	explore	VERB
easat-4246	211	7	the	the	DET
easat-4246	211	8	impact	impact	NOUN
easat-4246	211	9	of	of	ADP
easat-4246	211	10	external	external	ADJ
easat-4246	211	11	factors	factor	NOUN
easat-4246	211	12	,	,	PUNCT
easat-4246	211	13	such	such	ADJ
easat-4246	211	14	as	as	ADP
easat-4246	211	15	political	political	ADJ
easat-4246	211	16	or	or	CCONJ
easat-4246	211	17	economic	economic	ADJ
easat-4246	211	18	instability	instability	NOUN
easat-4246	211	19	,	,	PUNCT
easat-4246	211	20	on	on	ADP
easat-4246	211	21	the	the	DET
easat-4246	211	22	adoption	adoption	NOUN
easat-4246	211	23	of	of	ADP
easat-4246	211	24	ifrs	ifrs	PROPN
easat-4246	211	25	13	13	NUM
easat-4246	211	26	.	.	PUNCT
easat-4246	212	1	in	in	ADP
easat-4246	212	2	conclusion	conclusion	NOUN
easat-4246	212	3	,	,	PUNCT
easat-4246	212	4	this	this	DET
easat-4246	212	5	study	study	NOUN
easat-4246	212	6	contributes	contribute	VERB
easat-4246	212	7	to	to	ADP
easat-4246	212	8	the	the	DET
easat-4246	212	9	understanding	understanding	NOUN
easat-4246	212	10	of	of	ADP
easat-4246	212	11	the	the	DET
easat-4246	212	12	factors	factor	NOUN
easat-4246	212	13	influencing	influence	VERB
easat-4246	212	14	ifrs	ifrs	PROPN
easat-4246	212	15	13	13	NUM
easat-4246	212	16	adoption	adoption	NOUN
easat-4246	212	17	and	and	CCONJ
easat-4246	212	18	its	its	PRON
easat-4246	212	19	impact	impact	NOUN
easat-4246	212	20	on	on	ADP
easat-4246	212	21	financial	financial	ADJ
easat-4246	212	22	report	report	NOUN
easat-4246	212	23	accuracy	accuracy	NOUN
easat-4246	212	24	.	.	PUNCT
easat-4246	213	1	by	by	ADP
easat-4246	213	2	addressing	address	VERB
easat-4246	213	3	these	these	DET
easat-4246	213	4	factors	factor	NOUN
easat-4246	213	5	,	,	PUNCT
easat-4246	213	6	financial	financial	ADJ
easat-4246	213	7	institutions	institution	NOUN
easat-4246	213	8	can	can	AUX
easat-4246	213	9	enhance	enhance	VERB
easat-4246	213	10	the	the	DET
easat-4246	213	11	quality	quality	NOUN
easat-4246	213	12	and	and	CCONJ
easat-4246	213	13	transparency	transparency	NOUN
easat-4246	213	14	of	of	ADP
easat-4246	213	15	their	their	PRON
easat-4246	213	16	financial	financial	ADJ
easat-4246	213	17	reporting	reporting	NOUN
easat-4246	213	18	,	,	PUNCT
easat-4246	213	19	ultimately	ultimately	ADV
easat-4246	213	20	benefiting	benefit	VERB
easat-4246	213	21	stakeholders	stakeholder	NOUN
easat-4246	213	22	and	and	CCONJ
easat-4246	213	23	the	the	DET
easat-4246	213	24	broader	broad	ADJ
easat-4246	213	25	economy	economy	NOUN
easat-4246	213	26	.	.	PUNCT
easat-4246	214	1	transparency	transparency	NOUN
easat-4246	214	2	:	:	PUNCT
easat-4246	214	3	the	the	DET
easat-4246	214	4	authors	author	NOUN
easat-4246	214	5	confirm	confirm	VERB
easat-4246	214	6	that	that	SCONJ
easat-4246	214	7	the	the	DET
easat-4246	214	8	manuscript	manuscript	NOUN
easat-4246	214	9	is	be	AUX
easat-4246	214	10	an	an	DET
easat-4246	214	11	honest	honest	ADJ
easat-4246	214	12	,	,	PUNCT
easat-4246	214	13	accurate	accurate	ADJ
easat-4246	214	14	,	,	PUNCT
easat-4246	214	15	and	and	CCONJ
easat-4246	214	16	transparent	transparent	ADJ
easat-4246	214	17	account	account	NOUN
easat-4246	214	18	of	of	ADP
easat-4246	214	19	the	the	DET
easat-4246	214	20	study	study	NOUN
easat-4246	214	21	;	;	PUNCT
easat-4246	214	22	that	that	SCONJ
easat-4246	214	23	no	no	DET
easat-4246	214	24	vital	vital	ADJ
easat-4246	214	25	features	feature	NOUN
easat-4246	214	26	of	of	ADP
easat-4246	214	27	the	the	DET
easat-4246	214	28	study	study	NOUN
easat-4246	214	29	have	have	AUX
easat-4246	214	30	been	be	AUX
easat-4246	214	31	omitted	omit	VERB
easat-4246	214	32	;	;	PUNCT
easat-4246	214	33	and	and	CCONJ
easat-4246	214	34	that	that	SCONJ
easat-4246	214	35	any	any	DET
easat-4246	214	36	discrepancies	discrepancy	NOUN
easat-4246	214	37	from	from	ADP
easat-4246	214	38	the	the	DET
easat-4246	214	39	study	study	NOUN
easat-4246	214	40	as	as	SCONJ
easat-4246	214	41	planned	plan	VERB
easat-4246	214	42	have	have	AUX
easat-4246	214	43	been	be	AUX
easat-4246	214	44	explained	explain	VERB
easat-4246	214	45	.	.	PUNCT
easat-4246	215	1	this	this	DET
easat-4246	215	2	study	study	NOUN
easat-4246	215	3	followed	follow	VERB
easat-4246	215	4	all	all	DET
easat-4246	215	5	ethical	ethical	ADJ
easat-4246	215	6	practices	practice	NOUN
easat-4246	215	7	during	during	ADP
easat-4246	215	8	writing	writing	NOUN
easat-4246	215	9	.	.	PUNCT
easat-4246	216	1	copyright	copyright	NOUN
easat-4246	216	2	:	:	PUNCT
easat-4246	216	3	©	©	PROPN
easat-4246	216	4	2025	2025	NUM
easat-4246	216	5	by	by	ADP
easat-4246	216	6	the	the	DET
easat-4246	216	7	authors	author	NOUN
easat-4246	216	8	.	.	PUNCT
easat-4246	217	1	this	this	DET
easat-4246	217	2	open	open	ADJ
easat-4246	217	3	-	-	PUNCT
easat-4246	217	4	access	access	NOUN
easat-4246	217	5	article	article	NOUN
easat-4246	217	6	is	be	AUX
easat-4246	217	7	distributed	distribute	VERB
easat-4246	217	8	under	under	ADP
easat-4246	217	9	the	the	DET
easat-4246	217	10	terms	term	NOUN
easat-4246	217	11	and	and	CCONJ
easat-4246	217	12	conditions	condition	NOUN
easat-4246	217	13	of	of	ADP
easat-4246	217	14	the	the	DET
easat-4246	217	15	creative	creative	ADJ
easat-4246	217	16	commons	common	NOUN
easat-4246	217	17	attribution	attribution	NOUN
easat-4246	217	18	(	(	PUNCT
easat-4246	217	19	cc	cc	NOUN
easat-4246	217	20	by	by	ADP
easat-4246	217	21	)	)	PUNCT
easat-4246	217	22	license	license	NOUN
easat-4246	217	23	(	(	PUNCT
easat-4246	217	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-4246	217	25	)	)	PUNCT
easat-4246	217	26	.	.	PUNCT
easat-4246	218	1	references	reference	NOUN
easat-4246	218	2	[	[	X
easat-4246	218	3	1	1	X
easat-4246	218	4	]	]	PUNCT
easat-4246	218	5	o.	o.	PROPN
easat-4246	218	6	e.	e.	PROPN
easat-4246	218	7	oluwagbemiga	oluwagbemiga	PROPN
easat-4246	218	8	,	,	PUNCT
easat-4246	218	9	"	"	PUNCT
easat-4246	218	10	the	the	DET
easat-4246	218	11	influence	influence	NOUN
easat-4246	218	12	of	of	ADP
easat-4246	218	13	ifrs	ifrs	ADJ
easat-4246	218	14	adoption	adoption	NOUN
easat-4246	218	15	on	on	ADP
easat-4246	218	16	the	the	DET
easat-4246	218	17	quality	quality	NOUN
easat-4246	218	18	of	of	ADP
easat-4246	218	19	financial	financial	ADJ
easat-4246	218	20	reporting	reporting	NOUN
easat-4246	218	21	in	in	ADP
easat-4246	218	22	nigerian	nigerian	ADJ
easat-4246	218	23	listed	list	VERB
easat-4246	218	24	companies	company	NOUN
easat-4246	218	25	.	.	PUNCT
easat-4246	219	1	advances	advance	NOUN
easat-4246	219	2	in	in	ADP
easat-4246	219	3	pacific	pacific	PROPN
easat-4246	219	4	basin	basin	PROPN
easat-4246	219	5	business	business	NOUN
easat-4246	219	6	,	,	PUNCT
easat-4246	219	7	economics	economic	NOUN
easat-4246	219	8	and	and	CCONJ
easat-4246	219	9	finance	finance	NOUN
easat-4246	219	10	,	,	PUNCT
easat-4246	219	11	"	"	PUNCT
easat-4246	219	12	emerald	emerald	NOUN
easat-4246	219	13	publishing	publishing	NOUN
easat-4246	219	14	limited	limit	VERB
easat-4246	219	15	,	,	PUNCT
easat-4246	219	16	2021	2021	NUM
easat-4246	219	17	,	,	PUNCT
easat-4246	219	18	pp	pp	ADJ
easat-4246	219	19	.	.	PUNCT
easat-4246	220	1	137	137	NUM
easat-4246	220	2	-	-	SYM
easat-4246	220	3	160	160	NUM
easat-4246	220	4	.	.	PUNCT
easat-4246	221	1	[	[	X
easat-4246	221	2	2	2	X
easat-4246	221	3	]	]	PUNCT
easat-4246	221	4	e.	e.	PROPN
easat-4246	221	5	t.	t.	PROPN
easat-4246	221	6	wahyuni	wahyuni	PROPN
easat-4246	221	7	,	,	PUNCT
easat-4246	221	8	g.	g.	PROPN
easat-4246	221	9	puspitasari	puspitasari	PROPN
easat-4246	221	10	,	,	PUNCT
easat-4246	221	11	and	and	CCONJ
easat-4246	221	12	e.	e.	PROPN
easat-4246	221	13	puspitasari	puspitasari	PROPN
easat-4246	221	14	,	,	PUNCT
easat-4246	221	15	"	"	PUNCT
easat-4246	221	16	has	have	VERB
easat-4246	221	17	ifrs	ifrs	NOUN
easat-4246	221	18	improved	improve	VERB
easat-4246	221	19	accounting	accounting	NOUN
easat-4246	221	20	quality	quality	NOUN
easat-4246	221	21	in	in	ADP
easat-4246	221	22	indonesia	indonesia	PROPN
easat-4246	221	23	?	?	PUNCT
easat-4246	222	1	a	a	DET
easat-4246	222	2	systematic	systematic	ADJ
easat-4246	222	3	literature	literature	NOUN
easat-4246	222	4	review	review	NOUN
easat-4246	222	5	of	of	ADP
easat-4246	222	6	2010	2010	NUM
easat-4246	222	7	-	-	SYM
easat-4246	222	8	2016	2016	NUM
easat-4246	222	9	,	,	PUNCT
easat-4246	222	10	"	"	PUNCT
easat-4246	222	11	journal	journal	NOUN
easat-4246	222	12	of	of	ADP
easat-4246	222	13	accounting	accounting	NOUN
easat-4246	222	14	and	and	CCONJ
easat-4246	222	15	investment	investment	NOUN
easat-4246	222	16	,	,	PUNCT
easat-4246	222	17	vol	vol	NOUN
easat-4246	222	18	.	.	PROPN
easat-4246	222	19	21	21	NUM
easat-4246	222	20	,	,	PUNCT
easat-4246	222	21	no	no	INTJ
easat-4246	222	22	.	.	NOUN
easat-4246	222	23	1	1	NUM
easat-4246	222	24	,	,	PUNCT
easat-4246	222	25	pp	pp	ADJ
easat-4246	222	26	.	.	PUNCT
easat-4246	223	1	19	19	NUM
easat-4246	223	2	-	-	SYM
easat-4246	223	3	44	44	NUM
easat-4246	223	4	,	,	PUNCT
easat-4246	223	5	2020	2020	NUM
easat-4246	223	6	.	.	PUNCT
easat-4246	224	1	[	[	X
easat-4246	224	2	3	3	NUM
easat-4246	224	3	]	]	X
easat-4246	224	4	i.	i.	NOUN
easat-4246	224	5	tlemsani	tlemsani	PROPN
easat-4246	224	6	,	,	PUNCT
easat-4246	224	7	m.	m.	NOUN
easat-4246	224	8	a.	a.	PROPN
easat-4246	224	9	mohamed	mohamed	PROPN
easat-4246	224	10	hashim	hashim	PROPN
easat-4246	224	11	,	,	PUNCT
easat-4246	224	12	and	and	CCONJ
easat-4246	224	13	r.	r.	PROPN
easat-4246	224	14	matthews	matthews	PROPN
easat-4246	224	15	,	,	PUNCT
easat-4246	224	16	"	"	PUNCT
easat-4246	224	17	the	the	DET
easat-4246	224	18	impact	impact	NOUN
easat-4246	224	19	of	of	ADP
easat-4246	224	20	ifrs	ifrs	ADJ
easat-4246	224	21	adoption	adoption	NOUN
easat-4246	224	22	on	on	ADP
easat-4246	224	23	saudi	saudi	PROPN
easat-4246	224	24	arabia	arabia	PROPN
easat-4246	224	25	,	,	PUNCT
easat-4246	224	26	"	"	PUNCT
easat-4246	224	27	journal	journal	NOUN
easat-4246	224	28	of	of	ADP
easat-4246	224	29	islamic	islamic	PROPN
easat-4246	224	30	accounting	accounting	PROPN
easat-4246	224	31	and	and	CCONJ
easat-4246	224	32	business	business	NOUN
easat-4246	224	33	research	research	NOUN
easat-4246	224	34	,	,	PUNCT
easat-4246	224	35	vol	vol	NOUN
easat-4246	224	36	.	.	PROPN
easat-4246	224	37	15	15	NUM
easat-4246	224	38	,	,	PUNCT
easat-4246	224	39	no	no	INTJ
easat-4246	224	40	.	.	NOUN
easat-4246	224	41	3	3	NUM
easat-4246	224	42	,	,	PUNCT
easat-4246	224	43	pp	pp	ADJ
easat-4246	224	44	.	.	PUNCT
easat-4246	225	1	519	519	NUM
easat-4246	225	2	-	-	SYM
easat-4246	225	3	533	533	NUM
easat-4246	225	4	,	,	PUNCT
easat-4246	225	5	2024	2024	NUM
easat-4246	225	6	.	.	PUNCT
easat-4246	226	1	https://doi.org/10.1108/jiabr-11-2022-0304	https://doi.org/10.1108/jiabr-11-2022-0304	NOUN
easat-4246	227	1	[	[	X
easat-4246	227	2	4	4	X
easat-4246	227	3	]	]	PUNCT
easat-4246	227	4	s.	s.	PROPN
easat-4246	227	5	a.	a.	PROPN
easat-4246	227	6	lateef	lateef	PROPN
easat-4246	227	7	,	,	PUNCT
easat-4246	227	8	n.	n.	PROPN
easat-4246	227	9	rashid	rashid	PROPN
easat-4246	227	10	,	,	PUNCT
easat-4246	227	11	j.	j.	PROPN
easat-4246	227	12	k.	k.	PROPN
easat-4246	227	13	olowookere	olowookere	PROPN
easat-4246	227	14	,	,	PUNCT
easat-4246	227	15	and	and	CCONJ
easat-4246	227	16	a.	a.	PROPN
easat-4246	227	17	b.	b.	PROPN
easat-4246	227	18	ado	ado	PROPN
easat-4246	227	19	,	,	PUNCT
easat-4246	227	20	"	"	PUNCT
easat-4246	227	21	an	an	DET
easat-4246	227	22	empirical	empirical	ADJ
easat-4246	227	23	evidence	evidence	NOUN
easat-4246	227	24	of	of	ADP
easat-4246	227	25	the	the	DET
easat-4246	227	26	value	value	NOUN
easat-4246	227	27	relevance	relevance	NOUN
easat-4246	227	28	and	and	CCONJ
easat-4246	227	29	timeliness	timeliness	NOUN
easat-4246	227	30	of	of	ADP
easat-4246	227	31	financial	financial	ADJ
easat-4246	227	32	reports	report	NOUN
easat-4246	227	33	in	in	ADP
easat-4246	227	34	the	the	DET
easat-4246	227	35	post	post	NOUN
easat-4246	227	36	adoption	adoption	NOUN
easat-4246	227	37	of	of	ADP
easat-4246	227	38	ifrs	ifrs	PROPN
easat-4246	227	39	in	in	ADP
easat-4246	227	40	nigeria	nigeria	PROPN
easat-4246	227	41	,	,	PUNCT
easat-4246	227	42	"	"	PUNCT
easat-4246	227	43	the	the	DET
easat-4246	227	44	journal	journal	NOUN
easat-4246	227	45	of	of	ADP
easat-4246	227	46	management	management	NOUN
easat-4246	227	47	theory	theory	NOUN
easat-4246	227	48	and	and	CCONJ
easat-4246	227	49	practice	practice	NOUN
easat-4246	227	50	(	(	PUNCT
easat-4246	227	51	jmtp	jmtp	NOUN
easat-4246	227	52	)	)	PUNCT
easat-4246	227	53	,	,	PUNCT
easat-4246	227	54	pp	pp	PROPN
easat-4246	227	55	.	.	PUNCT
easat-4246	228	1	16	16	NUM
easat-4246	228	2	-	-	SYM
easat-4246	228	3	25	25	NUM
easat-4246	228	4	,	,	PUNCT
easat-4246	228	5	2021	2021	NUM
easat-4246	228	6	.	.	PUNCT
easat-4246	229	1	https://doi.org/10.37231/jmtp.2021.2.1.72	https://doi.org/10.37231/jmtp.2021.2.1.72	PROPN
easat-4246	229	2	[	[	X
easat-4246	229	3	5	5	NUM
easat-4246	229	4	]	]	PUNCT
easat-4246	229	5	a.	a.	NOUN
easat-4246	229	6	abdullahi	abdullahi	PROPN
easat-4246	229	7	and	and	CCONJ
easat-4246	229	8	m.	m.	PROPN
easat-4246	229	9	y.	y.	PROPN
easat-4246	229	10	abubakar	abubakar	PROPN
easat-4246	229	11	,	,	PUNCT
easat-4246	229	12	"	"	PUNCT
easat-4246	229	13	international	international	ADJ
easat-4246	229	14	financial	financial	ADJ
easat-4246	229	15	reporting	reporting	NOUN
easat-4246	229	16	standards	standard	NOUN
easat-4246	229	17	(	(	PUNCT
easat-4246	229	18	ifrs	ifrs	NOUN
easat-4246	229	19	)	)	PUNCT
easat-4246	229	20	and	and	CCONJ
easat-4246	229	21	reporting	report	VERB
easat-4246	229	22	quality	quality	NOUN
easat-4246	229	23	in	in	ADP
easat-4246	229	24	nigeria	nigeria	PROPN
easat-4246	229	25	:	:	PUNCT
easat-4246	229	26	an	an	DET
easat-4246	229	27	assessment	assessment	NOUN
easat-4246	229	28	of	of	ADP
easat-4246	229	29	selected	select	VERB
easat-4246	229	30	quoted	quote	VERB
easat-4246	229	31	firms	firm	NOUN
easat-4246	229	32	,	,	PUNCT
easat-4246	229	33	"	"	PUNCT
easat-4246	229	34	international	international	ADJ
easat-4246	229	35	business	business	NOUN
easat-4246	229	36	and	and	CCONJ
easat-4246	229	37	accounting	accounting	NOUN
easat-4246	229	38	research	research	NOUN
easat-4246	229	39	journal	journal	NOUN
easat-4246	229	40	,	,	PUNCT
easat-4246	229	41	vol	vol	NOUN
easat-4246	229	42	.	.	PROPN
easat-4246	229	43	4	4	NUM
easat-4246	229	44	,	,	PUNCT
easat-4246	229	45	no	no	INTJ
easat-4246	229	46	.	.	NOUN
easat-4246	229	47	1	1	NUM
easat-4246	229	48	,	,	PUNCT
easat-4246	229	49	pp	pp	ADJ
easat-4246	229	50	.	.	PUNCT
easat-4246	230	1	11	11	NUM
easat-4246	230	2	-	-	SYM
easat-4246	230	3	22	22	NUM
easat-4246	230	4	,	,	PUNCT
easat-4246	230	5	2020	2020	NUM
easat-4246	230	6	.	.	PUNCT
easat-4246	231	1	https://doi.org/10.15294/ibarj.v4i1.90	https://doi.org/10.15294/ibarj.v4i1.90	NOUN
easat-4246	232	1	[	[	X
easat-4246	232	2	6	6	NUM
easat-4246	232	3	]	]	PUNCT
easat-4246	232	4	b.	b.	PROPN
easat-4246	232	5	t.	t.	PROPN
easat-4246	232	6	ngoc	ngoc	PROPN
easat-4246	232	7	,	,	PUNCT
easat-4246	232	8	"	"	PUNCT
easat-4246	232	9	impact	impact	NOUN
easat-4246	232	10	of	of	ADP
easat-4246	232	11	factors	factor	NOUN
easat-4246	232	12	on	on	ADP
easat-4246	232	13	fair	fair	ADJ
easat-4246	232	14	value	value	NOUN
easat-4246	232	15	accounting	accounting	NOUN
easat-4246	232	16	:	:	PUNCT
easat-4246	232	17	empirical	empirical	ADJ
easat-4246	232	18	study	study	NOUN
easat-4246	232	19	in	in	ADP
easat-4246	232	20	vietnam	vietnam	PROPN
easat-4246	232	21	,	,	PUNCT
easat-4246	232	22	"	"	PUNCT
easat-4246	232	23	investment	investment	NOUN
easat-4246	232	24	management	management	NOUN
easat-4246	232	25	and	and	CCONJ
easat-4246	232	26	financial	financial	ADJ
easat-4246	232	27	innovations	innovation	NOUN
easat-4246	232	28	,	,	PUNCT
easat-4246	232	29	vol	vol	NOUN
easat-4246	232	30	.	.	PROPN
easat-4246	232	31	17	17	NUM
easat-4246	232	32	,	,	PUNCT
easat-4246	232	33	no	no	INTJ
easat-4246	232	34	.	.	NOUN
easat-4246	232	35	3	3	NUM
easat-4246	232	36	,	,	PUNCT
easat-4246	232	37	pp	pp	ADJ
easat-4246	232	38	.	.	PUNCT
easat-4246	233	1	10	10	NUM
easat-4246	233	2	-	-	SYM
easat-4246	233	3	26	26	NUM
easat-4246	233	4	,	,	PUNCT
easat-4246	233	5	2020	2020	NUM
easat-4246	233	6	.	.	PUNCT
easat-4246	234	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-4246	234	2	https://doi.org/10.1108/jiabr-11-2022-0304	https://doi.org/10.1108/jiabr-11-2022-0304	PROPN
easat-4246	234	3	https://doi.org/10.37231/jmtp.2021.2.1.72	https://doi.org/10.37231/jmtp.2021.2.1.72	PROPN
easat-4246	234	4	https://doi.org/10.15294/ibarj.v4i1.90	https://doi.org/10.15294/ibarj.v4i1.90	NOUN
easat-4246	234	5	758	758	NUM
easat-4246	234	6	edelweiss	edelweiss	PROPN
easat-4246	234	7	applied	apply	VERB
easat-4246	234	8	science	science	NOUN
easat-4246	234	9	and	and	CCONJ
easat-4246	234	10	technology	technology	NOUN
easat-4246	234	11	issn	issn	PROPN
easat-4246	234	12	:	:	PUNCT
easat-4246	234	13	2576	2576	NUM
easat-4246	234	14	-	-	SYM
easat-4246	234	15	8484	8484	NUM
easat-4246	234	16	vol	vol	NOUN
easat-4246	234	17	.	.	PROPN
easat-4246	235	1	9	9	NUM
easat-4246	235	2	,	,	PUNCT
easat-4246	235	3	no	no	INTJ
easat-4246	235	4	.	.	NOUN
easat-4246	235	5	1	1	NUM
easat-4246	235	6	:	:	PUNCT
easat-4246	235	7	749	749	NUM
easat-4246	235	8	-	-	SYM
easat-4246	235	9	758	758	NUM
easat-4246	235	10	,	,	PUNCT
easat-4246	235	11	2025	2025	NUM
easat-4246	235	12	doi	doi	NOUN
easat-4246	235	13	:	:	PUNCT
easat-4246	235	14	10.55214/25768484.v9i1.4246	10.55214/25768484.v9i1.4246	NUM
easat-4246	235	15	©	©	PROPN
easat-4246	235	16	2025	2025	NUM
easat-4246	235	17	by	by	ADP
easat-4246	235	18	the	the	DET
easat-4246	235	19	authors	author	NOUN
easat-4246	235	20	;	;	PUNCT
easat-4246	235	21	licensee	licensee	PROPN
easat-4246	235	22	learning	learning	NOUN
easat-4246	235	23	gate	gate	NOUN
easat-4246	236	1	[	[	X
easat-4246	236	2	7	7	NUM
easat-4246	236	3	]	]	SYM
easat-4246	236	4	á	á	PROPN
easat-4246	236	5	.	.	PUNCT
easat-4246	236	6	claessen	claessen	PROPN
easat-4246	236	7	,	,	PUNCT
easat-4246	236	8	"	"	PUNCT
easat-4246	236	9	relevance	relevance	NOUN
easat-4246	236	10	of	of	ADP
easat-4246	236	11	level	level	NOUN
easat-4246	236	12	3	3	NUM
easat-4246	236	13	fair	fair	ADJ
easat-4246	236	14	value	value	NOUN
easat-4246	236	15	disclosures	disclosure	NOUN
easat-4246	236	16	and	and	CCONJ
easat-4246	236	17	ifrs	ifrs	PROPN
easat-4246	236	18	13	13	NUM
easat-4246	236	19	:	:	PUNCT
easat-4246	236	20	a	a	DET
easat-4246	236	21	case	case	NOUN
easat-4246	236	22	study	study	NOUN
easat-4246	236	23	,	,	PUNCT
easat-4246	236	24	"	"	PUNCT
easat-4246	236	25	international	international	ADJ
easat-4246	236	26	journal	journal	NOUN
easat-4246	236	27	of	of	ADP
easat-4246	236	28	disclosure	disclosure	NOUN
easat-4246	236	29	and	and	CCONJ
easat-4246	236	30	governance	governance	NOUN
easat-4246	236	31	,	,	PUNCT
easat-4246	236	32	vol	vol	NOUN
easat-4246	236	33	.	.	PROPN
easat-4246	236	34	18	18	NUM
easat-4246	236	35	,	,	PUNCT
easat-4246	236	36	no	no	INTJ
easat-4246	236	37	.	.	NOUN
easat-4246	236	38	4	4	NUM
easat-4246	236	39	,	,	PUNCT
easat-4246	236	40	pp	pp	ADJ
easat-4246	236	41	.	.	PUNCT
easat-4246	237	1	378	378	NUM
easat-4246	237	2	-	-	SYM
easat-4246	237	3	390	390	NUM
easat-4246	237	4	,	,	PUNCT
easat-4246	237	5	2021	2021	NUM
easat-4246	237	6	.	.	PUNCT
easat-4246	238	1	https://doi.org/10.1057/s41310-021-00119-z	https://doi.org/10.1057/s41310-021-00119-z	NOUN
easat-4246	238	2	[	[	X
easat-4246	238	3	8	8	NUM
easat-4246	238	4	]	]	PUNCT
easat-4246	238	5	m.	m.	NOUN
easat-4246	238	6	kędzior	kędzior	PROPN
easat-4246	238	7	,	,	PUNCT
easat-4246	238	8	m.	m.	NOUN
easat-4246	238	9	cyganska	cyganska	NOUN
easat-4246	238	10	,	,	PUNCT
easat-4246	238	11	and	and	CCONJ
easat-4246	238	12	d.	d.	PROPN
easat-4246	238	13	syrrakos	syrrakos	PROPN
easat-4246	238	14	,	,	PUNCT
easat-4246	238	15	"	"	PUNCT
easat-4246	238	16	determinants	determinant	NOUN
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easat-4246	238	18	voluntary	voluntary	ADJ
easat-4246	238	19	international	international	ADJ
easat-4246	238	20	financial	financial	ADJ
easat-4246	238	21	reporting	reporting	NOUN
easat-4246	238	22	standards	standard	NOUN
easat-4246	238	23	adoption	adoption	NOUN
easat-4246	238	24	in	in	ADP
easat-4246	238	25	poland	poland	PROPN
easat-4246	238	26	,	,	PUNCT
easat-4246	238	27	"	"	PUNCT
easat-4246	238	28	engineering	engineering	NOUN
easat-4246	238	29	economics	economic	NOUN
easat-4246	238	30	,	,	PUNCT
easat-4246	238	31	vol	vol	NOUN
easat-4246	238	32	.	.	PROPN
easat-4246	238	33	31	31	NUM
easat-4246	238	34	,	,	PUNCT
easat-4246	238	35	no	no	INTJ
easat-4246	238	36	.	.	NOUN
easat-4246	238	37	2	2	NUM
easat-4246	238	38	,	,	PUNCT
easat-4246	238	39	pp	pp	ADJ
easat-4246	238	40	.	.	PUNCT
easat-4246	239	1	155	155	NUM
easat-4246	239	2	-	-	SYM
easat-4246	239	3	168	168	NUM
easat-4246	239	4	,	,	PUNCT
easat-4246	239	5	2020	2020	NUM
easat-4246	239	6	.	.	PUNCT
easat-4246	240	1	https://doi.org/10.5755/j01.ee.31.2.24603	https://doi.org/10.5755/j01.ee.31.2.24603	PUNCT
easat-4246	241	1	[	[	X
easat-4246	241	2	9	9	NUM
easat-4246	241	3	]	]	PUNCT
easat-4246	241	4	i.	i.	PROPN
easat-4246	241	5	u.	u.	PROPN
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easat-4246	241	7	,	,	PUNCT
easat-4246	241	8	a.	a.	NOUN
easat-4246	241	9	usman	usman	PROPN
easat-4246	241	10	,	,	PUNCT
easat-4246	241	11	and	and	CCONJ
easat-4246	241	12	m.	m.	PROPN
easat-4246	241	13	jan	jan	PROPN
easat-4246	241	14	,	,	PUNCT
easat-4246	241	15	"	"	PUNCT
easat-4246	241	16	factors	factor	NOUN
easat-4246	241	17	affecting	affect	VERB
easat-4246	241	18	ifrs	ifrs	ADJ
easat-4246	241	19	adoption	adoption	NOUN
easat-4246	241	20	in	in	ADP
easat-4246	241	21	pakistan	pakistan	PROPN
easat-4246	241	22	and	and	CCONJ
easat-4246	241	23	its	its	PRON
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easat-4246	241	25	on	on	ADP
easat-4246	241	26	firm	firm	ADJ
easat-4246	241	27	performance	performance	NOUN
easat-4246	241	28	,	,	PUNCT
easat-4246	241	29	"	"	PUNCT
easat-4246	241	30	multicultural	multicultural	ADJ
easat-4246	241	31	education	education	NOUN
easat-4246	241	32	,	,	PUNCT
easat-4246	241	33	vol	vol	NOUN
easat-4246	241	34	.	.	PROPN
easat-4246	241	35	7	7	NUM
easat-4246	241	36	,	,	PUNCT
easat-4246	241	37	no	no	INTJ
easat-4246	241	38	.	.	NOUN
easat-4246	241	39	11	11	NUM
easat-4246	241	40	,	,	PUNCT
easat-4246	241	41	pp	pp	ADJ
easat-4246	241	42	.	.	PUNCT
easat-4246	242	1	556	556	NUM
easat-4246	242	2	-	-	SYM
easat-4246	242	3	580	580	NUM
easat-4246	242	4	,	,	PUNCT
easat-4246	242	5	2021	2021	NUM
easat-4246	242	6	.	.	PUNCT
easat-4246	243	1	[	[	X
easat-4246	243	2	10	10	NUM
easat-4246	243	3	]	]	X
easat-4246	243	4	j.	j.	PROPN
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easat-4246	243	6	,	,	PUNCT
easat-4246	243	7	"	"	PUNCT
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easat-4246	243	9	relevance	relevance	NOUN
easat-4246	243	10	and	and	CCONJ
easat-4246	243	11	changes	change	NOUN
easat-4246	243	12	in	in	ADP
easat-4246	243	13	accounting	accounting	NOUN
easat-4246	243	14	standards	standard	NOUN
easat-4246	243	15	:	:	PUNCT
easat-4246	243	16	a	a	DET
easat-4246	243	17	review	review	NOUN
easat-4246	243	18	of	of	ADP
easat-4246	243	19	the	the	DET
easat-4246	243	20	ifrs	ifrs	PROPN
easat-4246	243	21	adoption	adoption	NOUN
easat-4246	243	22	literature	literature	NOUN
easat-4246	243	23	,	,	PUNCT
easat-4246	243	24	"	"	PUNCT
easat-4246	243	25	cogent	cogent	NOUN
easat-4246	243	26	business	business	NOUN
easat-4246	243	27	&	&	CCONJ
easat-4246	243	28	management	management	PROPN
easat-4246	243	29	,	,	PUNCT
easat-4246	243	30	vol	vol	NOUN
easat-4246	243	31	.	.	PROPN
easat-4246	243	32	9	9	NUM
easat-4246	243	33	,	,	PUNCT
easat-4246	243	34	no	no	INTJ
easat-4246	243	35	.	.	NOUN
easat-4246	243	36	1	1	NUM
easat-4246	243	37	,	,	PUNCT
easat-4246	243	38	p.	p.	NOUN
easat-4246	243	39	2039057	2039057	NUM
easat-4246	243	40	,	,	PUNCT
easat-4246	243	41	2022	2022	NUM
easat-4246	243	42	.	.	PUNCT
easat-4246	244	1	https://doi.org/10.1080/23311975.2022.2039057	https://doi.org/10.1080/23311975.2022.2039057	NOUN
easat-4246	245	1	[	[	X
easat-4246	245	2	11	11	NUM
easat-4246	245	3	]	]	X
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easat-4246	245	6	and	and	CCONJ
easat-4246	245	7	d.	d.	PROPN
easat-4246	245	8	assefa	assefa	PROPN
easat-4246	245	9	,	,	PUNCT
easat-4246	245	10	"	"	PUNCT
easat-4246	245	11	benefits	benefit	NOUN
easat-4246	245	12	and	and	CCONJ
easat-4246	245	13	challenges	challenge	NOUN
easat-4246	245	14	of	of	ADP
easat-4246	245	15	international	international	ADJ
easat-4246	245	16	financial	financial	ADJ
easat-4246	245	17	reporting	reporting	NOUN
easat-4246	245	18	standard	standard	PROPN
easat-4246	245	19	(	(	PUNCT
easat-4246	245	20	ifrs	ifrs	PROPN
easat-4246	245	21	)	)	PUNCT
easat-4246	245	22	transition	transition	NOUN
easat-4246	245	23	in	in	ADP
easat-4246	245	24	ethiopia	ethiopia	PROPN
easat-4246	245	25	(	(	PUNCT
easat-4246	245	26	case	case	NOUN
easat-4246	245	27	study	study	NOUN
easat-4246	245	28	on	on	ADP
easat-4246	245	29	some	some	DET
easat-4246	245	30	selected	select	VERB
easat-4246	245	31	organizations	organization	NOUN
easat-4246	245	32	in	in	ADP
easat-4246	245	33	ethiopia	ethiopia	PROPN
easat-4246	245	34	)	)	PUNCT
easat-4246	245	35	,	,	PUNCT
easat-4246	245	36	"	"	PUNCT
easat-4246	245	37	asian	asian	ADJ
easat-4246	245	38	journal	journal	NOUN
easat-4246	245	39	of	of	ADP
easat-4246	245	40	management	management	NOUN
easat-4246	245	41	,	,	PUNCT
easat-4246	245	42	vol	vol	NOUN
easat-4246	245	43	.	.	PROPN
easat-4246	245	44	11	11	NUM
easat-4246	245	45	,	,	PUNCT
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easat-4246	245	47	.	.	NOUN
easat-4246	245	48	4	4	NUM
easat-4246	245	49	,	,	PUNCT
easat-4246	245	50	pp	pp	ADJ
easat-4246	245	51	.	.	PUNCT
easat-4246	246	1	419	419	NUM
easat-4246	246	2	-	-	SYM
easat-4246	246	3	428	428	NUM
easat-4246	246	4	,	,	PUNCT
easat-4246	246	5	2020	2020	NUM
easat-4246	246	6	.	.	PUNCT
easat-4246	247	1	https://doi.org/10.5958/2321-5763.2020.00064.5	https://doi.org/10.5958/2321-5763.2020.00064.5	PROPN
easat-4246	248	1	[	[	X
easat-4246	248	2	12	12	NUM
easat-4246	248	3	]	]	PUNCT
easat-4246	248	4	m.	m.	NOUN
easat-4246	248	5	el	el	PROPN
easat-4246	248	6	-	-	PROPN
easat-4246	248	7	helaly	helaly	PROPN
easat-4246	248	8	,	,	PUNCT
easat-4246	248	9	c.	c.	PROPN
easat-4246	248	10	g.	g.	PROPN
easat-4246	248	11	ntim	ntim	PROPN
easat-4246	248	12	,	,	PUNCT
easat-4246	248	13	and	and	CCONJ
easat-4246	248	14	m.	m.	NOUN
easat-4246	248	15	soliman	soliman	NOUN
easat-4246	248	16	,	,	PUNCT
easat-4246	248	17	"	"	PUNCT
easat-4246	248	18	the	the	DET
easat-4246	248	19	role	role	NOUN
easat-4246	248	20	of	of	ADP
easat-4246	248	21	national	national	ADJ
easat-4246	248	22	culture	culture	NOUN
easat-4246	248	23	in	in	ADP
easat-4246	248	24	international	international	ADJ
easat-4246	248	25	financial	financial	ADJ
easat-4246	248	26	reporting	reporting	NOUN
easat-4246	248	27	standards	standard	NOUN
easat-4246	248	28	adoption	adoption	NOUN
easat-4246	248	29	,	,	PUNCT
easat-4246	248	30	"	"	PUNCT
easat-4246	248	31	research	research	NOUN
easat-4246	248	32	in	in	ADP
easat-4246	248	33	international	international	ADJ
easat-4246	248	34	business	business	NOUN
easat-4246	248	35	and	and	CCONJ
easat-4246	248	36	finance	finance	NOUN
easat-4246	248	37	,	,	PUNCT
easat-4246	248	38	vol	vol	NOUN
easat-4246	248	39	.	.	PROPN
easat-4246	248	40	54	54	NUM
easat-4246	248	41	,	,	PUNCT
easat-4246	248	42	p.	p.	NOUN
easat-4246	248	43	101241	101241	NUM
easat-4246	248	44	,	,	PUNCT
easat-4246	248	45	2020	2020	NUM
easat-4246	248	46	.	.	PUNCT
easat-4246	249	1	https://doi.org/10.1016/j.ribaf.2020.101241	https://doi.org/10.1016/j.ribaf.2020.101241	VERB
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easat-4246	249	3	13	13	NUM
easat-4246	249	4	]	]	PUNCT
easat-4246	249	5	m.	m.	NOUN
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easat-4246	249	7	,	,	PUNCT
easat-4246	249	8	e.	e.	PROPN
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easat-4246	249	12	and	and	CCONJ
easat-4246	249	13	h.	h.	PROPN
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easat-4246	249	16	"	"	PUNCT
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easat-4246	249	19	in	in	ADP
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easat-4246	249	29	"	"	PUNCT
easat-4246	249	30	international	international	ADJ
easat-4246	249	31	journal	journal	NOUN
easat-4246	249	32	of	of	ADP
easat-4246	249	33	accounting	accounting	PROPN
easat-4246	249	34	&	&	CCONJ
easat-4246	249	35	information	information	NOUN
easat-4246	249	36	management	management	PROPN
easat-4246	249	37	,	,	PUNCT
easat-4246	249	38	vol	vol	NOUN
easat-4246	249	39	.	.	PROPN
easat-4246	249	40	28	28	NUM
easat-4246	249	41	,	,	PUNCT
easat-4246	249	42	no	no	INTJ
easat-4246	249	43	.	.	NOUN
easat-4246	249	44	2	2	NUM
easat-4246	249	45	,	,	PUNCT
easat-4246	249	46	pp	pp	ADJ
easat-4246	249	47	.	.	PUNCT
easat-4246	250	1	243	243	NUM
easat-4246	250	2	-	-	SYM
easat-4246	250	3	273	273	NUM
easat-4246	250	4	,	,	PUNCT
easat-4246	250	5	2020	2020	NUM
easat-4246	250	6	.	.	PUNCT
easat-4246	251	1	https://doi.org/10.1108/ijaim-04-2019-0049	https://doi.org/10.1108/ijaim-04-2019-0049	PROPN
easat-4246	252	1	[	[	X
easat-4246	252	2	14	14	NUM
easat-4246	252	3	]	]	PUNCT
easat-4246	252	4	m.	m.	NOUN
easat-4246	252	5	h.	h.	PROPN
easat-4246	252	6	sharairi	sharairi	PROPN
easat-4246	252	7	,	,	PUNCT
easat-4246	252	8	"	"	PUNCT
easat-4246	252	9	factors	factor	NOUN
easat-4246	252	10	that	that	PRON
easat-4246	252	11	influenced	influence	VERB
easat-4246	252	12	the	the	DET
easat-4246	252	13	adoption	adoption	NOUN
easat-4246	252	14	of	of	ADP
easat-4246	252	15	ifrs	ifrs	PROPN
easat-4246	252	16	by	by	ADP
easat-4246	252	17	islamic	islamic	ADJ
easat-4246	252	18	banks	bank	NOUN
easat-4246	252	19	in	in	ADP
easat-4246	252	20	the	the	DET
easat-4246	252	21	uae	uae	PROPN
easat-4246	252	22	,	,	PUNCT
easat-4246	252	23	"	"	PUNCT
easat-4246	252	24	accounting	accounting	NOUN
easat-4246	252	25	research	research	NOUN
easat-4246	252	26	journal	journal	NOUN
easat-4246	252	27	,	,	PUNCT
easat-4246	252	28	vol	vol	NOUN
easat-4246	252	29	.	.	PROPN
easat-4246	252	30	33	33	NUM
easat-4246	252	31	,	,	PUNCT
easat-4246	252	32	no	no	INTJ
easat-4246	252	33	.	.	NOUN
easat-4246	252	34	1	1	NUM
easat-4246	252	35	,	,	PUNCT
easat-4246	252	36	pp	pp	ADJ
easat-4246	252	37	.	.	PUNCT
easat-4246	253	1	75	75	NUM
easat-4246	253	2	-	-	SYM
easat-4246	253	3	91	91	NUM
easat-4246	253	4	,	,	PUNCT
easat-4246	253	5	2020	2020	NUM
easat-4246	253	6	.	.	PUNCT
easat-4246	254	1	https://doi.org/10.1108/arj-11-2017-0185	https://doi.org/10.1108/arj-11-2017-0185	X
easat-4246	255	1	[	[	X
easat-4246	255	2	15	15	NUM
easat-4246	255	3	]	]	X
easat-4246	255	4	n.	n.	PROPN
easat-4246	255	5	phugiang	phugiang	PROPN
easat-4246	255	6	,	,	PUNCT
easat-4246	255	7	n.	n.	PROPN
easat-4246	255	8	t.	t.	PROPN
easat-4246	255	9	l.	l.	PROPN
easat-4246	255	10	phuong	phuong	PROPN
easat-4246	255	11	,	,	PUNCT
easat-4246	255	12	h.	h.	PROPN
easat-4246	255	13	t.	t.	PROPN
easat-4246	255	14	tam	tam	PROPN
easat-4246	255	15	,	,	PUNCT
easat-4246	255	16	and	and	CCONJ
easat-4246	255	17	d.	d.	PROPN
easat-4246	255	18	n.	n.	PROPN
easat-4246	255	19	ha	ha	INTJ
easat-4246	255	20	,	,	PUNCT
easat-4246	255	21	"	"	PUNCT
easat-4246	255	22	evaluation	evaluation	NOUN
easat-4246	255	23	of	of	ADP
easat-4246	255	24	the	the	DET
easat-4246	255	25	pre	pre	ADJ
easat-4246	255	26	-	-	ADJ
easat-4246	255	27	adoptionperiod	adoptionperiod	ADJ
easat-4246	255	28	ifrs	ifrs	NOUN
easat-4246	255	29	in	in	ADP
easat-4246	255	30	vietnam	vietnam	NOUN
easat-4246	255	31	-	-	PUNCT
easat-4246	255	32	difficulties	difficulty	NOUN
easat-4246	255	33	and	and	CCONJ
easat-4246	255	34	factors	factor	NOUN
easat-4246	255	35	affecting	affect	VERB
easat-4246	255	36	the	the	DET
easat-4246	255	37	application	application	NOUN
easat-4246	255	38	of	of	ADP
easat-4246	255	39	ifrs	ifrs	NOUN
easat-4246	255	40	,	,	PUNCT
easat-4246	255	41	"	"	PUNCT
easat-4246	255	42	multicultural	multicultural	ADJ
easat-4246	255	43	education	education	NOUN
easat-4246	255	44	,	,	PUNCT
easat-4246	255	45	vol	vol	NOUN
easat-4246	255	46	.	.	PROPN
easat-4246	255	47	8	8	NUM
easat-4246	255	48	,	,	PUNCT
easat-4246	255	49	no	no	INTJ
easat-4246	255	50	.	.	NOUN
easat-4246	255	51	1	1	NUM
easat-4246	255	52	,	,	PUNCT
easat-4246	255	53	2022	2022	NUM
easat-4246	255	54	.	.	PUNCT
easat-4246	256	1	[	[	X
easat-4246	256	2	16	16	NUM
easat-4246	256	3	]	]	PUNCT
easat-4246	256	4	s.	s.	PROPN
easat-4246	256	5	bandara	bandara	PROPN
easat-4246	256	6	and	and	CCONJ
easat-4246	256	7	m.	m.	PROPN
easat-4246	256	8	falta	falta	PROPN
easat-4246	256	9	,	,	PUNCT
easat-4246	256	10	"	"	PUNCT
easat-4246	256	11	the	the	DET
easat-4246	256	12	usefulness	usefulness	NOUN
easat-4246	256	13	of	of	ADP
easat-4246	256	14	ifrs	ifrs	NOUN
easat-4246	256	15	-	-	PUNCT
easat-4246	256	16	compliant	compliant	ADJ
easat-4246	256	17	reports	report	NOUN
easat-4246	256	18	:	:	PUNCT
easat-4246	256	19	perceptions	perception	NOUN
easat-4246	256	20	of	of	ADP
easat-4246	256	21	sri	sri	ADJ
easat-4246	256	22	lankan	lankan	PROPN
easat-4246	256	23	investors	investor	NOUN
easat-4246	256	24	and	and	CCONJ
easat-4246	256	25	lenders	lender	NOUN
easat-4246	256	26	,	,	PUNCT
easat-4246	256	27	"	"	PUNCT
easat-4246	256	28	asian	asian	ADJ
easat-4246	256	29	review	review	NOUN
easat-4246	256	30	of	of	ADP
easat-4246	256	31	accounting	accounting	NOUN
easat-4246	256	32	,	,	PUNCT
easat-4246	256	33	vol	vol	NOUN
easat-4246	256	34	.	.	PROPN
easat-4246	256	35	29	29	NUM
easat-4246	256	36	,	,	PUNCT
easat-4246	256	37	no	no	INTJ
easat-4246	256	38	.	.	NOUN
easat-4246	256	39	4	4	NUM
easat-4246	256	40	,	,	PUNCT
easat-4246	256	41	pp	pp	ADJ
easat-4246	256	42	.	.	PUNCT
easat-4246	257	1	525	525	NUM
easat-4246	257	2	-	-	SYM
easat-4246	257	3	557	557	NUM
easat-4246	257	4	,	,	PUNCT
easat-4246	257	5	2021	2021	NUM
easat-4246	257	6	.	.	PUNCT
easat-4246	258	1	https://doi.org/10.1108/ara-03-2021-0058	https://doi.org/10.1108/ara-03-2021-0058	PROPN
easat-4246	258	2	[	[	X
easat-4246	258	3	17	17	NUM
easat-4246	258	4	]	]	PUNCT
easat-4246	258	5	k.	k.	PROPN
easat-4246	258	6	hlel	hlel	PROPN
easat-4246	258	7	,	,	PUNCT
easat-4246	258	8	i.	i.	PROPN
easat-4246	258	9	kahloul	kahloul	PROPN
easat-4246	258	10	,	,	PUNCT
easat-4246	258	11	and	and	CCONJ
easat-4246	258	12	h.	h.	PROPN
easat-4246	258	13	bouzgarrou	bouzgarrou	PROPN
easat-4246	258	14	,	,	PUNCT
easat-4246	258	15	"	"	PUNCT
easat-4246	258	16	ifrs	ifrs	NOUN
easat-4246	258	17	adoption	adoption	NOUN
easat-4246	258	18	,	,	PUNCT
easat-4246	258	19	corporate	corporate	ADJ
easat-4246	258	20	governance	governance	NOUN
easat-4246	258	21	and	and	CCONJ
easat-4246	258	22	management	management	NOUN
easat-4246	258	23	earnings	earning	NOUN
easat-4246	258	24	forecasts	forecast	NOUN
easat-4246	258	25	,	,	PUNCT
easat-4246	258	26	"	"	PUNCT
easat-4246	258	27	journal	journal	NOUN
easat-4246	258	28	of	of	ADP
easat-4246	258	29	financial	financial	ADJ
easat-4246	258	30	reporting	reporting	NOUN
easat-4246	258	31	and	and	CCONJ
easat-4246	258	32	accounting	accounting	NOUN
easat-4246	258	33	,	,	PUNCT
easat-4246	258	34	vol	vol	NOUN
easat-4246	258	35	.	.	PROPN
easat-4246	258	36	18	18	NUM
easat-4246	258	37	,	,	PUNCT
easat-4246	258	38	no	no	INTJ
easat-4246	258	39	.	.	NOUN
easat-4246	258	40	2	2	NUM
easat-4246	258	41	,	,	PUNCT
easat-4246	258	42	pp	pp	ADJ
easat-4246	258	43	.	.	PUNCT
easat-4246	259	1	325	325	NUM
easat-4246	259	2	-	-	SYM
easat-4246	259	3	342	342	NUM
easat-4246	259	4	,	,	PUNCT
easat-4246	259	5	2020	2020	NUM
easat-4246	259	6	.	.	PUNCT
easat-4246	260	1	https://doi.org/10.1108/jfra-01-2019-0007	https://doi.org/10.1108/jfra-01-2019-0007	ADJ
easat-4246	260	2	[	[	X
easat-4246	260	3	18	18	NUM
easat-4246	260	4	]	]	PUNCT
easat-4246	260	5	a.	a.	NOUN
easat-4246	260	6	adhikari	adhikari	PROPN
easat-4246	260	7	,	,	PUNCT
easat-4246	260	8	m.	m.	NOUN
easat-4246	260	9	bansal	bansal	NOUN
easat-4246	260	10	,	,	PUNCT
easat-4246	260	11	and	and	CCONJ
easat-4246	260	12	a.	a.	PROPN
easat-4246	260	13	kumar	kumar	PROPN
easat-4246	260	14	,	,	PUNCT
easat-4246	260	15	"	"	PUNCT
easat-4246	260	16	ifrs	ifrs	NOUN
easat-4246	260	17	convergence	convergence	NOUN
easat-4246	260	18	and	and	CCONJ
easat-4246	260	19	accounting	accounting	NOUN
easat-4246	260	20	quality	quality	NOUN
easat-4246	260	21	:	:	PUNCT
easat-4246	260	22	india	india	PROPN
easat-4246	260	23	a	a	DET
easat-4246	260	24	case	case	NOUN
easat-4246	260	25	study	study	NOUN
easat-4246	260	26	,	,	PUNCT
easat-4246	260	27	"	"	PUNCT
easat-4246	260	28	journal	journal	NOUN
easat-4246	260	29	of	of	ADP
easat-4246	260	30	international	international	ADJ
easat-4246	260	31	accounting	accounting	NOUN
easat-4246	260	32	,	,	PUNCT
easat-4246	260	33	auditing	auditing	NOUN
easat-4246	260	34	and	and	CCONJ
easat-4246	260	35	taxation	taxation	NOUN
easat-4246	260	36	,	,	PUNCT
easat-4246	260	37	vol	vol	NOUN
easat-4246	260	38	.	.	PROPN
easat-4246	260	39	45	45	NUM
easat-4246	260	40	,	,	PUNCT
easat-4246	260	41	p.	p.	NOUN
easat-4246	260	42	100430	100430	NUM
easat-4246	260	43	,	,	PUNCT
easat-4246	260	44	2021	2021	NUM
easat-4246	260	45	.	.	PUNCT
easat-4246	261	1	https://doi.org/10.1016/j.intaccaudtax.2021.100430	https://doi.org/10.1016/j.intaccaudtax.2021.100430	VERB
easat-4246	261	2	[	[	X
easat-4246	261	3	19	19	NUM
easat-4246	261	4	]	]	X
easat-4246	261	5	h.	h.	PROPN
easat-4246	261	6	c.	c.	PROPN
easat-4246	261	7	nguyen	nguyen	PROPN
easat-4246	261	8	,	,	PUNCT
easat-4246	261	9	p.	p.	PROPN
easat-4246	261	10	m.	m.	NOUN
easat-4246	261	11	h.	h.	PROPN
easat-4246	261	12	nguyen	nguyen	PROPN
easat-4246	261	13	,	,	PUNCT
easat-4246	261	14	b.	b.	PROPN
easat-4246	261	15	h.	h.	PROPN
easat-4246	261	16	tran	tran	PROPN
easat-4246	261	17	,	,	PUNCT
easat-4246	261	18	t.	t.	PROPN
easat-4246	261	19	t.	t.	PROPN
easat-4246	261	20	n.	n.	PROPN
easat-4246	261	21	nguyen	nguyen	PROPN
easat-4246	261	22	,	,	PUNCT
easat-4246	261	23	l.	l.	PROPN
easat-4246	261	24	t.	t.	PROPN
easat-4246	261	25	t.	t.	PROPN
easat-4246	261	26	hoang	hoang	PROPN
easat-4246	261	27	,	,	PUNCT
easat-4246	261	28	and	and	CCONJ
easat-4246	261	29	t.	t.	PROPN
easat-4246	261	30	t.	t.	PROPN
easat-4246	261	31	h.	h.	PROPN
easat-4246	261	32	do	do	AUX
easat-4246	261	33	,	,	PUNCT
easat-4246	261	34	"	"	PUNCT
easat-4246	261	35	integrated	integrated	ADJ
easat-4246	261	36	reporting	reporting	NOUN
easat-4246	261	37	disclosure	disclosure	NOUN
easat-4246	261	38	alignment	alignment	NOUN
easat-4246	261	39	levels	level	NOUN
easat-4246	261	40	in	in	ADP
easat-4246	261	41	annual	annual	ADJ
easat-4246	261	42	reports	report	NOUN
easat-4246	261	43	by	by	ADP
easat-4246	261	44	listed	list	VERB
easat-4246	261	45	firms	firm	NOUN
easat-4246	261	46	in	in	ADP
easat-4246	261	47	vietnam	vietnam	PROPN
easat-4246	261	48	and	and	CCONJ
easat-4246	261	49	influencing	influence	VERB
easat-4246	261	50	factors	factor	NOUN
easat-4246	261	51	,	,	PUNCT
easat-4246	261	52	"	"	PUNCT
easat-4246	261	53	meditari	meditari	ADJ
easat-4246	261	54	accountancy	accountancy	NOUN
easat-4246	261	55	research	research	NOUN
easat-4246	261	56	,	,	PUNCT
easat-4246	261	57	vol	vol	NOUN
easat-4246	261	58	.	.	PROPN
easat-4246	261	59	30	30	NUM
easat-4246	261	60	,	,	PUNCT
easat-4246	261	61	no	no	INTJ
easat-4246	261	62	.	.	NOUN
easat-4246	261	63	6	6	NUM
easat-4246	261	64	,	,	PUNCT
easat-4246	261	65	pp	pp	ADJ
easat-4246	261	66	.	.	PUNCT
easat-4246	262	1	1543	1543	NUM
easat-4246	262	2	-	-	SYM
easat-4246	262	3	1570	1570	NUM
easat-4246	262	4	,	,	PUNCT
easat-4246	262	5	2022	2022	NUM
easat-4246	262	6	.	.	PUNCT
easat-4246	263	1	https://doi.org/10.1108/medar-02-2020-0710	https://doi.org/10.1108/medar-02-2020-0710	PROPN
easat-4246	264	1	[	[	X
easat-4246	264	2	20	20	NUM
easat-4246	264	3	]	]	PUNCT
easat-4246	264	4	t.	t.	PROPN
easat-4246	264	5	s.	s.	PROPN
easat-4246	264	6	s.	s.	PROPN
easat-4246	264	7	al	al	PROPN
easat-4246	264	8	mazroui	mazroui	PROPN
easat-4246	264	9	,	,	PUNCT
easat-4246	264	10	m.	m.	NOUN
easat-4246	264	11	s.	s.	PROPN
easat-4246	264	12	al	al	PROPN
easat-4246	264	13	sulaimi	sulaimi	PROPN
easat-4246	264	14	,	,	PUNCT
easat-4246	264	15	and	and	CCONJ
easat-4246	264	16	e.	e.	PROPN
easat-4246	264	17	r.	r.	PROPN
easat-4246	264	18	ahmed	ahmed	PROPN
easat-4246	264	19	,	,	PUNCT
easat-4246	264	20	"	"	PUNCT
easat-4246	264	21	adoption	adoption	NOUN
easat-4246	264	22	of	of	ADP
easat-4246	264	23	international	international	ADJ
easat-4246	264	24	financial	financial	ADJ
easat-4246	264	25	reporting	reporting	NOUN
easat-4246	264	26	standards	standard	NOUN
easat-4246	264	27	(	(	PUNCT
easat-4246	264	28	ifrs	ifrs	PROPN
easat-4246	264	29	)	)	PUNCT
easat-4246	264	30	to	to	PART
easat-4246	264	31	enhance	enhance	VERB
easat-4246	264	32	financial	financial	ADJ
easat-4246	264	33	reporting	reporting	NOUN
easat-4246	264	34	in	in	ADP
easat-4246	264	35	oman	oman	NOUN
easat-4246	264	36	,	,	PUNCT
easat-4246	264	37	"	"	PUNCT
easat-4246	264	38	journal	journal	NOUN
easat-4246	264	39	of	of	ADP
easat-4246	264	40	governance	governance	NOUN
easat-4246	264	41	and	and	CCONJ
easat-4246	264	42	integrity	integrity	NOUN
easat-4246	264	43	,	,	PUNCT
easat-4246	264	44	vol	vol	NOUN
easat-4246	264	45	.	.	PROPN
easat-4246	264	46	6	6	NUM
easat-4246	264	47	,	,	PUNCT
easat-4246	264	48	no	no	INTJ
easat-4246	264	49	.	.	NOUN
easat-4246	264	50	2	2	NUM
easat-4246	264	51	,	,	PUNCT
easat-4246	264	52	pp	pp	ADJ
easat-4246	264	53	.	.	PUNCT
easat-4246	265	1	552	552	NUM
easat-4246	265	2	-	-	SYM
easat-4246	265	3	563	563	NUM
easat-4246	265	4	,	,	PUNCT
easat-4246	265	5	2023	2023	NUM
easat-4246	265	6	.	.	PUNCT
easat-4246	266	1	[	[	X
easat-4246	266	2	21	21	NUM
easat-4246	266	3	]	]	PUNCT
easat-4246	266	4	a.	a.	NOUN
easat-4246	266	5	hoti	hoti	PROPN
easat-4246	266	6	and	and	CCONJ
easat-4246	266	7	l.	l.	PROPN
easat-4246	266	8	krasniqi	krasniqi	PROPN
easat-4246	266	9	,	,	PUNCT
easat-4246	266	10	"	"	PUNCT
easat-4246	266	11	impact	impact	NOUN
easat-4246	266	12	of	of	ADP
easat-4246	266	13	international	international	ADJ
easat-4246	266	14	financial	financial	ADJ
easat-4246	266	15	reporting	reporting	NOUN
easat-4246	266	16	standards	standard	NOUN
easat-4246	266	17	adoption	adoption	NOUN
easat-4246	266	18	on	on	ADP
easat-4246	266	19	the	the	DET
easat-4246	266	20	perception	perception	NOUN
easat-4246	266	21	of	of	ADP
easat-4246	266	22	investors	investor	NOUN
easat-4246	266	23	to	to	PART
easat-4246	266	24	invest	invest	VERB
easat-4246	266	25	in	in	ADP
easat-4246	266	26	small	small	ADJ
easat-4246	266	27	-	-	PUNCT
easat-4246	266	28	to	to	ADP
easat-4246	266	29	-	-	PUNCT
easat-4246	266	30	medium	medium	NOUN
easat-4246	266	31	enterprise	enterprise	NOUN
easat-4246	266	32	adopting	adopt	VERB
easat-4246	266	33	transparency	transparency	NOUN
easat-4246	266	34	in	in	ADP
easat-4246	266	35	disclosure	disclosure	NOUN
easat-4246	266	36	policies	policy	NOUN
easat-4246	266	37	,	,	PUNCT
easat-4246	266	38	"	"	PUNCT
easat-4246	266	39	international	international	ADJ
easat-4246	266	40	journal	journal	NOUN
easat-4246	266	41	of	of	ADP
easat-4246	266	42	system	system	NOUN
easat-4246	266	43	assurance	assurance	NOUN
easat-4246	266	44	engineering	engineering	NOUN
easat-4246	266	45	and	and	CCONJ
easat-4246	266	46	management	management	NOUN
easat-4246	266	47	,	,	PUNCT
easat-4246	266	48	vol	vol	NOUN
easat-4246	266	49	.	.	PROPN
easat-4246	266	50	13	13	NUM
easat-4246	266	51	,	,	PUNCT
easat-4246	266	52	no	no	INTJ
easat-4246	266	53	.	.	PUNCT
easat-4246	267	1	suppl	suppl	PROPN
easat-4246	267	2	1	1	NUM
easat-4246	267	3	,	,	PUNCT
easat-4246	267	4	pp	pp	ADJ
easat-4246	267	5	.	.	PUNCT
easat-4246	268	1	506	506	NUM
easat-4246	268	2	-	-	SYM
easat-4246	268	3	515	515	NUM
easat-4246	268	4	,	,	PUNCT
easat-4246	268	5	2022	2022	NUM
easat-4246	268	6	.	.	PUNCT
easat-4246	269	1	https://doi.org/10.1007/s13198-021-01501-4	https://doi.org/10.1007/s13198-021-01501-4	NUM
easat-4246	270	1	[	[	X
easat-4246	270	2	22	22	NUM
easat-4246	270	3	]	]	PUNCT
easat-4246	270	4	p.	p.	NOUN
easat-4246	270	5	patsis	patsis	NOUN
easat-4246	270	6	,	,	PUNCT
easat-4246	270	7	a.	a.	PROPN
easat-4246	270	8	liapis	liapis	PROPN
easat-4246	270	9	,	,	PUNCT
easat-4246	270	10	and	and	CCONJ
easat-4246	270	11	g.	g.	PROPN
easat-4246	270	12	christos	christos	PROPN
easat-4246	270	13	,	,	PUNCT
easat-4246	270	14	"	"	PUNCT
easat-4246	270	15	a	a	DET
easat-4246	270	16	consistent	consistent	ADJ
easat-4246	270	17	implementation	implementation	NOUN
easat-4246	270	18	of	of	ADP
easat-4246	270	19	ifrs	ifrs	PROPN
easat-4246	270	20	13	13	NUM
easat-4246	270	21	and	and	CCONJ
easat-4246	270	22	ias	ias	PROPN
easat-4246	270	23	36	36	NUM
easat-4246	270	24	for	for	ADP
easat-4246	270	25	non	non	ADJ
easat-4246	270	26	-	-	ADJ
easat-4246	270	27	current	current	ADJ
easat-4246	270	28	assets	asset	NOUN
easat-4246	270	29	,	,	PUNCT
easat-4246	270	30	"	"	PUNCT
easat-4246	270	31	kne	kne	PROPN
easat-4246	270	32	social	social	PROPN
easat-4246	270	33	sciences	sciences	PROPN
easat-4246	270	34	,	,	PUNCT
easat-4246	270	35	pp	pp	ADP
easat-4246	270	36	.	.	PUNCT
easat-4246	271	1	271–297	271–297	NUM
easat-4246	271	2	,	,	PUNCT
easat-4246	271	3	2023	2023	NUM
easat-4246	271	4	.	.	PUNCT
easat-4246	272	1	https://doi.org/10.18502/kss.v8i1.12651	https://doi.org/10.18502/kss.v8i1.12651	NOUN
easat-4246	273	1	[	[	X
easat-4246	273	2	23	23	NUM
easat-4246	273	3	]	]	PUNCT
easat-4246	273	4	a.	a.	NOUN
easat-4246	273	5	quagli	quagli	PROPN
easat-4246	273	6	,	,	PUNCT
easat-4246	273	7	e.	e.	PROPN
easat-4246	273	8	roncagliolo	roncagliolo	PROPN
easat-4246	273	9	,	,	PUNCT
easat-4246	273	10	and	and	CCONJ
easat-4246	273	11	g.	g.	PROPN
easat-4246	273	12	d’alauro	d’alauro	PROPN
easat-4246	273	13	,	,	PUNCT
easat-4246	273	14	"	"	PUNCT
easat-4246	273	15	the	the	DET
easat-4246	273	16	preparedness	preparedness	NOUN
easat-4246	273	17	to	to	PART
easat-4246	273	18	adopt	adopt	VERB
easat-4246	273	19	new	new	ADJ
easat-4246	273	20	accounting	accounting	NOUN
easat-4246	273	21	standards	standard	NOUN
easat-4246	273	22	:	:	PUNCT
easat-4246	273	23	a	a	DET
easat-4246	273	24	study	study	NOUN
easat-4246	273	25	of	of	ADP
easat-4246	273	26	european	european	ADJ
easat-4246	273	27	companies	company	NOUN
easat-4246	273	28	on	on	ADP
easat-4246	273	29	the	the	DET
easat-4246	273	30	preadoption	preadoption	NOUN
easat-4246	273	31	phase	phase	NOUN
easat-4246	273	32	of	of	ADP
easat-4246	273	33	ifrs	ifrs	PROPN
easat-4246	273	34	15	15	NUM
easat-4246	273	35	,	,	PUNCT
easat-4246	273	36	"	"	PUNCT
easat-4246	273	37	international	international	ADJ
easat-4246	273	38	journal	journal	NOUN
easat-4246	273	39	of	of	ADP
easat-4246	273	40	disclosure	disclosure	NOUN
easat-4246	273	41	and	and	CCONJ
easat-4246	273	42	governance	governance	NOUN
easat-4246	273	43	,	,	PUNCT
easat-4246	273	44	vol	vol	NOUN
easat-4246	273	45	.	.	PROPN
easat-4246	273	46	18	18	NUM
easat-4246	273	47	,	,	PUNCT
easat-4246	273	48	no	no	INTJ
easat-4246	273	49	.	.	NOUN
easat-4246	273	50	3	3	NUM
easat-4246	273	51	,	,	PUNCT
easat-4246	273	52	pp	pp	ADJ
easat-4246	273	53	.	.	PUNCT
easat-4246	273	54	290	290	NUM
easat-4246	273	55	-	-	SYM
easat-4246	273	56	303	303	NUM
easat-4246	273	57	,	,	PUNCT
easat-4246	273	58	2021	2021	NUM
easat-4246	273	59	.	.	PUNCT
easat-4246	274	1	[	[	X
easat-4246	274	2	24	24	NUM
easat-4246	274	3	]	]	PUNCT
easat-4246	274	4	m.	m.	NOUN
easat-4246	274	5	nurunnabi	nurunnabi	NOUN
easat-4246	274	6	,	,	PUNCT
easat-4246	274	7	implementation	implementation	NOUN
easat-4246	274	8	of	of	ADP
easat-4246	274	9	international	international	ADJ
easat-4246	274	10	financial	financial	ADJ
easat-4246	274	11	reporting	reporting	NOUN
easat-4246	274	12	standards	standard	NOUN
easat-4246	274	13	(	(	PUNCT
easat-4246	274	14	ifrs	ifrs	NOUN
easat-4246	274	15	)	)	PUNCT
easat-4246	274	16	in	in	ADP
easat-4246	274	17	developing	develop	VERB
easat-4246	274	18	countries	country	NOUN
easat-4246	274	19	.	.	PUNCT
easat-4246	275	1	in	in	ADP
easat-4246	275	2	international	international	ADJ
easat-4246	275	3	financial	financial	ADJ
easat-4246	275	4	reporting	reporting	NOUN
easat-4246	275	5	standards	standard	NOUN
easat-4246	275	6	implementation	implementation	NOUN
easat-4246	275	7	:	:	PUNCT
easat-4246	275	8	a	a	DET
easat-4246	275	9	global	global	ADJ
easat-4246	275	10	experience	experience	NOUN
easat-4246	275	11	.	.	PUNCT
easat-4246	276	1	emerald	emerald	PROPN
easat-4246	276	2	publishing	publishing	PROPN
easat-4246	276	3	limited	limit	VERB
easat-4246	276	4	,	,	PUNCT
easat-4246	276	5	2021	2021	NUM
easat-4246	276	6	.	.	PUNCT
easat-4246	277	1	[	[	X
easat-4246	277	2	25	25	NUM
easat-4246	277	3	]	]	X
easat-4246	277	4	r.	r.	PROPN
easat-4246	277	5	r.	r.	PROPN
easat-4246	277	6	barniv	barniv	PROPN
easat-4246	277	7	,	,	PUNCT
easat-4246	277	8	m.	m.	NOUN
easat-4246	277	9	myring	myring	NOUN
easat-4246	277	10	,	,	PUNCT
easat-4246	277	11	and	and	CCONJ
easat-4246	277	12	t.	t.	PROPN
easat-4246	277	13	westfall	westfall	PROPN
easat-4246	277	14	,	,	PUNCT
easat-4246	277	15	"	"	PUNCT
easat-4246	277	16	does	do	AUX
easat-4246	277	17	ifrs	ifrs	NOUN
easat-4246	277	18	experience	experience	NOUN
easat-4246	277	19	improve	improve	VERB
easat-4246	277	20	analyst	analyst	NOUN
easat-4246	277	21	performance	performance	NOUN
easat-4246	277	22	?	?	PUNCT
easat-4246	277	23	,	,	PUNCT
easat-4246	277	24	"	"	PUNCT
easat-4246	277	25	journal	journal	NOUN
easat-4246	277	26	of	of	ADP
easat-4246	277	27	international	international	ADJ
easat-4246	277	28	accounting	accounting	NOUN
easat-4246	277	29	,	,	PUNCT
easat-4246	277	30	auditing	auditing	NOUN
easat-4246	277	31	and	and	CCONJ
easat-4246	277	32	taxation	taxation	NOUN
easat-4246	277	33	,	,	PUNCT
easat-4246	277	34	vol	vol	NOUN
easat-4246	277	35	.	.	PROPN
easat-4246	277	36	46	46	NUM
easat-4246	277	37	,	,	PUNCT
easat-4246	277	38	p.	p.	NOUN
easat-4246	277	39	100443	100443	NUM
easat-4246	277	40	,	,	PUNCT
easat-4246	277	41	2022	2022	NUM
easat-4246	277	42	.	.	PUNCT
easat-4246	278	1	https://doi.org/10.1016/j.intaccaudtax.2021.100443	https://doi.org/10.1016/j.intaccaudtax.2021.100443	PROPN
easat-4246	278	2	[	[	X
easat-4246	278	3	26	26	NUM
easat-4246	278	4	]	]	X
easat-4246	278	5	p.	p.	PROPN
easat-4246	278	6	h.	h.	PROPN
easat-4246	278	7	hung	hung	PROPN
easat-4246	278	8	,	,	PUNCT
easat-4246	278	9	"	"	PUNCT
easat-4246	278	10	factors	factor	NOUN
easat-4246	278	11	affecting	affect	VERB
easat-4246	278	12	the	the	DET
easat-4246	278	13	application	application	NOUN
easat-4246	278	14	of	of	ADP
easat-4246	278	15	international	international	ADJ
easat-4246	278	16	financial	financial	ADJ
easat-4246	278	17	reporting	reporting	NOUN
easat-4246	278	18	standards	standard	NOUN
easat-4246	278	19	of	of	ADP
easat-4246	278	20	enterprises	enterprise	NOUN
easat-4246	278	21	:	:	PUNCT
easat-4246	278	22	a	a	DET
easat-4246	278	23	literature	literature	NOUN
easat-4246	278	24	review	review	NOUN
easat-4246	278	25	,	,	PUNCT
easat-4246	278	26	"	"	PUNCT
easat-4246	278	27	journal	journal	NOUN
easat-4246	278	28	of	of	ADP
easat-4246	278	29	positive	positive	ADJ
easat-4246	278	30	school	school	NOUN
easat-4246	278	31	psychology	psychology	NOUN
easat-4246	278	32	,	,	PUNCT
easat-4246	278	33	vol	vol	NOUN
easat-4246	278	34	.	.	PROPN
easat-4246	279	1	6	6	NUM
easat-4246	279	2	,	,	PUNCT
easat-4246	279	3	no	no	INTJ
easat-4246	279	4	.	.	NOUN
easat-4246	279	5	7	7	NUM
easat-4246	279	6	,	,	PUNCT
easat-4246	279	7	pp	pp	ADJ
easat-4246	279	8	.	.	PUNCT
easat-4246	280	1	1633	1633	NUM
easat-4246	280	2	-	-	SYM
easat-4246	280	3	1648	1648	NUM
easat-4246	280	4	,	,	PUNCT
easat-4246	280	5	2022	2022	NUM
easat-4246	280	6	.	.	PUNCT
easat-4246	281	1	[	[	X
easat-4246	281	2	27	27	NUM
easat-4246	281	3	]	]	X
easat-4246	281	4	c.	c.	PROPN
easat-4246	281	5	ma	ma	PROPN
easat-4246	281	6	,	,	PUNCT
easat-4246	281	7	r.	r.	PROPN
easat-4246	281	8	u.	u.	PROPN
easat-4246	281	9	awan	awan	PROPN
easat-4246	281	10	,	,	PUNCT
easat-4246	281	11	d.	d.	PROPN
easat-4246	281	12	ren	ren	PROPN
easat-4246	281	13	,	,	PUNCT
easat-4246	281	14	m.	m.	NOUN
easat-4246	281	15	alharthi	alharthi	PROPN
easat-4246	281	16	,	,	PUNCT
easat-4246	281	17	j.	j.	PROPN
easat-4246	281	18	haider	haider	PROPN
easat-4246	281	19	,	,	PUNCT
easat-4246	281	20	and	and	CCONJ
easat-4246	281	21	r.	r.	PROPN
easat-4246	281	22	kouser	kouser	PROPN
easat-4246	281	23	,	,	PUNCT
easat-4246	281	24	"	"	PUNCT
easat-4246	281	25	the	the	DET
easat-4246	281	26	ifrs	ifrs	PROPN
easat-4246	281	27	adoption	adoption	NOUN
easat-4246	281	28	,	,	PUNCT
easat-4246	281	29	accounting	accounting	NOUN
easat-4246	281	30	quality	quality	NOUN
easat-4246	281	31	,	,	PUNCT
easat-4246	281	32	and	and	CCONJ
easat-4246	281	33	banking	banking	NOUN
easat-4246	281	34	performance	performance	NOUN
easat-4246	281	35	:	:	PUNCT
easat-4246	281	36	an	an	DET
easat-4246	281	37	evaluation	evaluation	NOUN
easat-4246	281	38	of	of	ADP
easat-4246	281	39	susceptibilities	susceptibility	NOUN
easat-4246	281	40	and	and	CCONJ
easat-4246	281	41	financial	financial	ADJ
easat-4246	281	42	stability	stability	NOUN
easat-4246	281	43	in	in	ADP
easat-4246	281	44	developing	develop	VERB
easat-4246	281	45	economies	economy	NOUN
easat-4246	281	46	,	,	PUNCT
easat-4246	281	47	"	"	PUNCT
easat-4246	281	48	plos	plos	PROPN
easat-4246	281	49	one	one	NUM
easat-4246	281	50	,	,	PUNCT
easat-4246	281	51	vol	vol	NOUN
easat-4246	281	52	.	.	PROPN
easat-4246	281	53	17	17	NUM
easat-4246	281	54	,	,	PUNCT
easat-4246	281	55	no	no	INTJ
easat-4246	281	56	.	.	NOUN
easat-4246	281	57	7	7	NUM
easat-4246	281	58	,	,	PUNCT
easat-4246	281	59	p.	p.	NOUN
easat-4246	281	60	e0265688	e0265688	NOUN
easat-4246	281	61	,	,	PUNCT
easat-4246	281	62	2022	2022	NUM
easat-4246	281	63	.	.	PUNCT
easat-4246	282	1	https://doi.org/10.1371/journal.pone.0265688	https://doi.org/10.1371/journal.pone.0265688	ADJ
easat-4246	283	1	[	[	X
easat-4246	283	2	28	28	NUM
easat-4246	283	3	]	]	X
easat-4246	283	4	d.	d.	PROPN
easat-4246	283	5	balios	balios	PROPN
easat-4246	283	6	,	,	PUNCT
easat-4246	283	7	i.	i.	NOUN
easat-4246	283	8	basiakos	basiakos	PROPN
easat-4246	283	9	,	,	PUNCT
easat-4246	283	10	n.	n.	PROPN
easat-4246	283	11	eriotis	eriotis	PROPN
easat-4246	283	12	,	,	PUNCT
easat-4246	283	13	p.	p.	PROPN
easat-4246	283	14	kotsilaras	kotsilaras	PROPN
easat-4246	283	15	,	,	PUNCT
easat-4246	283	16	and	and	CCONJ
easat-4246	283	17	e.	e.	PROPN
easat-4246	283	18	thalassinos	thalassinos	PROPN
easat-4246	283	19	,	,	PUNCT
easat-4246	283	20	"	"	PUNCT
easat-4246	283	21	factors	factor	NOUN
easat-4246	283	22	affecting	affect	VERB
easat-4246	283	23	the	the	DET
easat-4246	283	24	quality	quality	NOUN
easat-4246	283	25	of	of	ADP
easat-4246	283	26	financial	financial	ADJ
easat-4246	283	27	reporting	reporting	NOUN
easat-4246	283	28	after	after	ADP
easat-4246	283	29	the	the	DET
easat-4246	283	30	adoption	adoption	NOUN
easat-4246	283	31	of	of	ADP
easat-4246	283	32	the	the	DET
easat-4246	283	33	new	new	ADJ
easat-4246	283	34	greek	greek	ADJ
easat-4246	283	35	accounting	accounting	NOUN
easat-4246	283	36	standards	standard	NOUN
easat-4246	283	37	,	,	PUNCT
easat-4246	283	38	"	"	PUNCT
easat-4246	283	39	international	international	ADJ
easat-4246	283	40	journal	journal	NOUN
easat-4246	283	41	of	of	ADP
easat-4246	283	42	finance	finance	NOUN
easat-4246	283	43	,	,	PUNCT
easat-4246	283	44	insurance	insurance	NOUN
easat-4246	283	45	and	and	CCONJ
easat-4246	283	46	risk	risk	NOUN
easat-4246	283	47	management	management	NOUN
easat-4246	283	48	,	,	PUNCT
easat-4246	283	49	vol	vol	NOUN
easat-4246	283	50	.	.	PROPN
easat-4246	283	51	11	11	NUM
easat-4246	283	52	,	,	PUNCT
easat-4246	283	53	no	no	INTJ
easat-4246	283	54	.	.	NOUN
easat-4246	283	55	3	3	NUM
easat-4246	283	56	,	,	PUNCT
easat-4246	283	57	pp	pp	ADJ
easat-4246	283	58	.	.	PUNCT
easat-4246	284	1	3	3	NUM
easat-4246	284	2	-	-	SYM
easat-4246	284	3	26	26	NUM
easat-4246	284	4	,	,	PUNCT
easat-4246	284	5	2021	2021	NUM
easat-4246	284	6	.	.	PUNCT
easat-4246	285	1	https://doi.org/10.35808/ijfirm/260	https://doi.org/10.35808/ijfirm/260	X
easat-4246	286	1	[	[	X
easat-4246	286	2	29	29	NUM
easat-4246	286	3	]	]	PUNCT
easat-4246	286	4	a.	a.	NOUN
easat-4246	286	5	tarca	tarca	PROPN
easat-4246	286	6	,	,	PUNCT
easat-4246	286	7	"	"	PUNCT
easat-4246	286	8	the	the	DET
easat-4246	286	9	iasb	iasb	NOUN
easat-4246	286	10	and	and	CCONJ
easat-4246	286	11	comparability	comparability	NOUN
easat-4246	286	12	of	of	ADP
easat-4246	286	13	international	international	ADJ
easat-4246	286	14	financial	financial	ADJ
easat-4246	286	15	reporting	reporting	NOUN
easat-4246	286	16	:	:	PUNCT
easat-4246	286	17	research	research	NOUN
easat-4246	286	18	evidence	evidence	NOUN
easat-4246	286	19	and	and	CCONJ
easat-4246	286	20	implications	implication	NOUN
easat-4246	286	21	,	,	PUNCT
easat-4246	286	22	"	"	PUNCT
easat-4246	286	23	australian	australian	ADJ
easat-4246	286	24	accounting	accounting	NOUN
easat-4246	286	25	review	review	NOUN
easat-4246	286	26	,	,	PUNCT
easat-4246	286	27	vol	vol	NOUN
easat-4246	286	28	.	.	PROPN
easat-4246	286	29	30	30	NUM
easat-4246	286	30	,	,	PUNCT
easat-4246	286	31	no	no	INTJ
easat-4246	286	32	.	.	NOUN
easat-4246	286	33	4	4	NUM
easat-4246	286	34	,	,	PUNCT
easat-4246	286	35	pp	pp	ADJ
easat-4246	286	36	.	.	PUNCT
easat-4246	287	1	231	231	NUM
easat-4246	287	2	-	-	SYM
easat-4246	287	3	242	242	NUM
easat-4246	287	4	,	,	PUNCT
easat-4246	287	5	2020	2020	NUM
easat-4246	287	6	.	.	PUNCT
easat-4246	287	7	https://doi.org/10.1111/auar.12326	https://doi.org/10.1111/auar.12326	PUNCT
easat-4246	288	1	[	[	X
easat-4246	288	2	30	30	NUM
easat-4246	288	3	]	]	PUNCT
easat-4246	288	4	m.	m.	PROPN
easat-4246	288	5	e.	e.	PROPN
easat-4246	288	6	bradbury	bradbury	PROPN
easat-4246	288	7	and	and	CCONJ
easat-4246	288	8	t.	t.	PROPN
easat-4246	288	9	scott	scott	PROPN
easat-4246	288	10	,	,	PUNCT
easat-4246	288	11	"	"	PUNCT
easat-4246	288	12	what	what	PRON
easat-4246	288	13	accounting	accounting	NOUN
easat-4246	288	14	standards	standard	NOUN
easat-4246	288	15	were	be	AUX
easat-4246	288	16	the	the	DET
easat-4246	288	17	cause	cause	NOUN
easat-4246	288	18	of	of	ADP
easat-4246	288	19	enforcement	enforcement	NOUN
easat-4246	288	20	actions	action	NOUN
easat-4246	288	21	following	follow	VERB
easat-4246	288	22	ifrs	ifrs	ADJ
easat-4246	288	23	adoption	adoption	NOUN
easat-4246	288	24	?	?	PUNCT
easat-4246	288	25	,	,	PUNCT
easat-4246	288	26	"	"	PUNCT
easat-4246	288	27	accounting	accounting	NOUN
easat-4246	288	28	&	&	CCONJ
easat-4246	288	29	finance	finance	NOUN
easat-4246	288	30	,	,	PUNCT
easat-4246	288	31	vol	vol	NOUN
easat-4246	288	32	.	.	PROPN
easat-4246	288	33	61	61	NUM
easat-4246	288	34	,	,	PUNCT
easat-4246	288	35	pp	pp	ADJ
easat-4246	288	36	.	.	PUNCT
easat-4246	288	37	2247	2247	NUM
easat-4246	288	38	-	-	SYM
easat-4246	288	39	2268	2268	NUM
easat-4246	288	40	,	,	PUNCT
easat-4246	288	41	2021	2021	NUM
easat-4246	288	42	.	.	PUNCT
easat-4246	289	1	https://doi.org/10.1111/acfi.12661	https://doi.org/10.1111/acfi.12661	PROPN
easat-4246	289	2	[	[	X
easat-4246	289	3	31	31	NUM
easat-4246	289	4	]	]	PUNCT
easat-4246	289	5	a.	a.	NOUN
easat-4246	289	6	alomair	alomair	PROPN
easat-4246	289	7	,	,	PUNCT
easat-4246	289	8	a.	a.	NOUN
easat-4246	289	9	farley	farley	PROPN
easat-4246	289	10	,	,	PUNCT
easat-4246	289	11	and	and	CCONJ
easat-4246	289	12	h.	h.	PROPN
easat-4246	289	13	h.	h.	PROPN
easat-4246	289	14	yang	yang	PROPN
easat-4246	289	15	,	,	PUNCT
easat-4246	289	16	"	"	PUNCT
easat-4246	289	17	the	the	DET
easat-4246	289	18	impact	impact	NOUN
easat-4246	289	19	of	of	ADP
easat-4246	289	20	ifrs	ifrs	ADJ
easat-4246	289	21	adoption	adoption	NOUN
easat-4246	289	22	on	on	ADP
easat-4246	289	23	the	the	DET
easat-4246	289	24	value	value	NOUN
easat-4246	289	25	relevance	relevance	NOUN
easat-4246	289	26	of	of	ADP
easat-4246	289	27	accounting	account	VERB
easat-4246	289	28	information	information	NOUN
easat-4246	289	29	in	in	ADP
easat-4246	289	30	saudi	saudi	PROPN
easat-4246	289	31	arabia	arabia	PROPN
easat-4246	289	32	,	,	PUNCT
easat-4246	289	33	"	"	PUNCT
easat-4246	289	34	accounting	accounting	NOUN
easat-4246	289	35	&	&	CCONJ
easat-4246	289	36	finance	finance	NOUN
easat-4246	289	37	,	,	PUNCT
easat-4246	289	38	vol	vol	NOUN
easat-4246	289	39	.	.	PROPN
easat-4246	289	40	62	62	NUM
easat-4246	289	41	,	,	PUNCT
easat-4246	289	42	no	no	INTJ
easat-4246	289	43	.	.	NOUN
easat-4246	289	44	2	2	NUM
easat-4246	289	45	,	,	PUNCT
easat-4246	289	46	pp	pp	ADJ
easat-4246	289	47	.	.	PUNCT
easat-4246	290	1	2839	2839	NUM
easat-4246	290	2	-	-	SYM
easat-4246	290	3	2878	2878	NUM
easat-4246	290	4	,	,	PUNCT
easat-4246	290	5	2022	2022	NUM
easat-4246	290	6	.	.	PUNCT
easat-4246	291	1	https://doi.org/10.1111/acfi.12902	https://doi.org/10.1111/acfi.12902	VERB
easat-4246	291	2	[	[	X
easat-4246	291	3	32	32	NUM
easat-4246	291	4	]	]	PUNCT
easat-4246	291	5	j.	j.	PROPN
easat-4246	291	6	edeigba	edeigba	PROPN
easat-4246	291	7	,	,	PUNCT
easat-4246	291	8	c.	c.	PROPN
easat-4246	291	9	gan	gan	PROPN
easat-4246	291	10	,	,	PUNCT
easat-4246	291	11	and	and	CCONJ
easat-4246	291	12	f.	f.	PROPN
easat-4246	291	13	amenkhienan	amenkhienan	PROPN
easat-4246	291	14	,	,	PUNCT
easat-4246	291	15	"	"	PUNCT
easat-4246	291	16	the	the	DET
easat-4246	291	17	influence	influence	NOUN
easat-4246	291	18	of	of	ADP
easat-4246	291	19	cultural	cultural	ADJ
easat-4246	291	20	diversity	diversity	NOUN
easat-4246	291	21	on	on	ADP
easat-4246	291	22	the	the	DET
easat-4246	291	23	convergence	convergence	NOUN
easat-4246	291	24	of	of	ADP
easat-4246	291	25	ifrs	ifrs	NOUN
easat-4246	291	26	:	:	PUNCT
easat-4246	291	27	evidence	evidence	NOUN
easat-4246	291	28	from	from	ADP
easat-4246	291	29	nigeria	nigeria	PROPN
easat-4246	291	30	ifrs	ifrs	PROPN
easat-4246	291	31	implementation	implementation	NOUN
easat-4246	291	32	,	,	PUNCT
easat-4246	291	33	"	"	PUNCT
easat-4246	291	34	review	review	NOUN
easat-4246	291	35	of	of	ADP
easat-4246	291	36	quantitative	quantitative	ADJ
easat-4246	291	37	finance	finance	NOUN
easat-4246	291	38	and	and	CCONJ
easat-4246	291	39	accounting	accounting	NOUN
easat-4246	291	40	,	,	PUNCT
easat-4246	291	41	vol	vol	NOUN
easat-4246	291	42	.	.	PROPN
easat-4246	291	43	55	55	NUM
easat-4246	291	44	,	,	PUNCT
easat-4246	291	45	no	no	INTJ
easat-4246	291	46	.	.	NOUN
easat-4246	291	47	1	1	NUM
easat-4246	291	48	,	,	PUNCT
easat-4246	291	49	pp	pp	ADJ
easat-4246	291	50	.	.	PUNCT
easat-4246	292	1	105	105	NUM
easat-4246	292	2	-	-	SYM
easat-4246	292	3	121	121	NUM
easat-4246	292	4	,	,	PUNCT
easat-4246	292	5	2020	2020	NUM
easat-4246	292	6	.	.	PUNCT
easat-4246	293	1	https://doi.org/10.1007/s11156-019-00837-0	https://doi.org/10.1007/s11156-019-00837-0	VERB
easat-4246	294	1	[	[	X
easat-4246	294	2	33	33	NUM
easat-4246	294	3	]	]	X
easat-4246	294	4	o.	o.	PROPN
easat-4246	294	5	m.	m.	PROPN
easat-4246	294	6	alhawtmeh	alhawtmeh	PROPN
easat-4246	294	7	,	,	PUNCT
easat-4246	294	8	"	"	PUNCT
easat-4246	294	9	the	the	DET
easat-4246	294	10	impact	impact	NOUN
easat-4246	294	11	of	of	ADP
easat-4246	294	12	ifrs	ifrs	PROPN
easat-4246	294	13	17	17	NUM
easat-4246	294	14	on	on	ADP
easat-4246	294	15	the	the	DET
easat-4246	294	16	development	development	NOUN
easat-4246	294	17	of	of	ADP
easat-4246	294	18	accounting	accounting	NOUN
easat-4246	294	19	measurement	measurement	NOUN
easat-4246	294	20	and	and	CCONJ
easat-4246	294	21	disclosure	disclosure	NOUN
easat-4246	294	22	,	,	PUNCT
easat-4246	294	23	in	in	ADP
easat-4246	294	24	addition	addition	NOUN
easat-4246	294	25	to	to	ADP
easat-4246	294	26	improving	improve	VERB
easat-4246	294	27	the	the	DET
easat-4246	294	28	quality	quality	NOUN
easat-4246	294	29	of	of	ADP
easat-4246	294	30	financial	financial	ADJ
easat-4246	294	31	reports	report	NOUN
easat-4246	294	32	,	,	PUNCT
easat-4246	294	33	considering	consider	VERB
easat-4246	294	34	compliance	compliance	NOUN
easat-4246	294	35	with	with	ADP
easat-4246	294	36	the	the	DET
easat-4246	294	37	requirements	requirement	NOUN
easat-4246	294	38	of	of	ADP
easat-4246	294	39	ifrs	ifrs	PROPN
easat-4246	294	40	4	4	NUM
easat-4246	294	41	—	—	PUNCT
easat-4246	294	42	jordanian	jordanian	ADJ
easat-4246	294	43	insurance	insurance	NOUN
easat-4246	294	44	companies	company	NOUN
easat-4246	294	45	-	-	PUNCT
easat-4246	294	46	field	field	NOUN
easat-4246	294	47	study	study	NOUN
easat-4246	294	48	,	,	PUNCT
easat-4246	294	49	"	"	PUNCT
easat-4246	294	50	sustainability	sustainability	NOUN
easat-4246	294	51	,	,	PUNCT
easat-4246	294	52	vol	vol	NOUN
easat-4246	294	53	.	.	PROPN
easat-4246	294	54	15	15	NUM
easat-4246	294	55	,	,	PUNCT
easat-4246	294	56	no	no	INTJ
easat-4246	294	57	.	.	NOUN
easat-4246	294	58	11	11	NUM
easat-4246	294	59	,	,	PUNCT
easat-4246	294	60	p.	p.	NOUN
easat-4246	294	61	8612	8612	NUM
easat-4246	294	62	,	,	PUNCT
easat-4246	294	63	2023	2023	NUM
easat-4246	294	64	.	.	PUNCT
easat-4246	294	65	https://doi.org/10.3390/su15118612	https://doi.org/10.3390/su15118612	PUNCT
easat-4246	295	1	[	[	X
easat-4246	295	2	34	34	NUM
easat-4246	295	3	]	]	X
easat-4246	295	4	g.	g.	PROPN
easat-4246	295	5	desalegn	desalegn	PROPN
easat-4246	295	6	,	,	PUNCT
easat-4246	295	7	"	"	PUNCT
easat-4246	295	8	does	do	AUX
easat-4246	295	9	ifrs	ifrs	NOUN
easat-4246	295	10	adoption	adoption	NOUN
easat-4246	295	11	improve	improve	VERB
easat-4246	295	12	financial	financial	ADJ
easat-4246	295	13	reporting	reporting	NOUN
easat-4246	295	14	quality	quality	NOUN
easat-4246	295	15	?	?	PUNCT
easat-4246	296	1	evidence	evidence	NOUN
easat-4246	296	2	from	from	ADP
easat-4246	296	3	commercial	commercial	ADJ
easat-4246	296	4	banks	bank	NOUN
easat-4246	296	5	of	of	ADP
easat-4246	296	6	ethiopia	ethiopia	PROPN
easat-4246	296	7	,	,	PUNCT
easat-4246	296	8	"	"	PUNCT
easat-4246	296	9	research	research	NOUN
easat-4246	296	10	journal	journal	NOUN
easat-4246	296	11	of	of	ADP
easat-4246	296	12	finance	finance	NOUN
easat-4246	296	13	and	and	CCONJ
easat-4246	296	14	accounting	accounting	NOUN
easat-4246	296	15	,	,	PUNCT
easat-4246	296	16	vol	vol	NOUN
easat-4246	296	17	.	.	PROPN
easat-4246	296	18	11	11	NUM
easat-4246	296	19	,	,	PUNCT
easat-4246	296	20	no	no	INTJ
easat-4246	296	21	.	.	NOUN
easat-4246	296	22	7	7	NUM
easat-4246	296	23	,	,	PUNCT
easat-4246	296	24	pp	pp	ADJ
easat-4246	296	25	.	.	PUNCT
easat-4246	297	1	18	18	NUM
easat-4246	297	2	-	-	SYM
easat-4246	297	3	24	24	NUM
easat-4246	297	4	,	,	PUNCT
easat-4246	297	5	2020	2020	NUM
easat-4246	297	6	.	.	PUNCT
easat-4246	298	1	https://doi.org/10.7176/rjfa/11-7-03	https://doi.org/10.7176/rjfa/11-7-03	PUNCT
easat-4246	298	2	https://doi.org/10.1057/s41310-021-00119-z	https://doi.org/10.1057/s41310-021-00119-z	NOUN
easat-4246	298	3	https://doi.org/10.5755/j01.ee.31.2.24603	https://doi.org/10.5755/j01.ee.31.2.24603	PART
easat-4246	298	4	https://doi.org/10.1080/23311975.2022.2039057	https://doi.org/10.1080/23311975.2022.2039057	NOUN
easat-4246	298	5	https://doi.org/10.5958/2321-5763.2020.00064.5	https://doi.org/10.5958/2321-5763.2020.00064.5	PROPN
easat-4246	298	6	https://doi.org/10.1016/j.ribaf.2020.101241	https://doi.org/10.1016/j.ribaf.2020.101241	PROPN
easat-4246	298	7	https://doi.org/10.1108/ijaim-04-2019-0049	https://doi.org/10.1108/ijaim-04-2019-0049	NOUN
easat-4246	298	8	https://doi.org/10.1108/arj-11-2017-0185	https://doi.org/10.1108/arj-11-2017-0185	NOUN
easat-4246	298	9	https://doi.org/10.1108/ara-03-2021-0058	https://doi.org/10.1108/ara-03-2021-0058	PROPN
easat-4246	298	10	https://doi.org/10.1108/jfra-01-2019-0007	https://doi.org/10.1108/jfra-01-2019-0007	PROPN
easat-4246	298	11	https://doi.org/10.1016/j.intaccaudtax.2021.100430	https://doi.org/10.1016/j.intaccaudtax.2021.100430	PROPN
easat-4246	298	12	https://doi.org/10.1108/medar-02-2020-0710	https://doi.org/10.1108/medar-02-2020-0710	NOUN
easat-4246	298	13	https://doi.org/10.1007/s13198-021-01501-4	https://doi.org/10.1007/s13198-021-01501-4	NUM
easat-4246	298	14	https://doi.org/10.18502/kss.v8i1.12651	https://doi.org/10.18502/kss.v8i1.12651	ADJ
easat-4246	298	15	https://doi.org/10.1016/j.intaccaudtax.2021.100443	https://doi.org/10.1016/j.intaccaudtax.2021.100443	PROPN
easat-4246	298	16	https://doi.org/10.1371/journal.pone.0265688	https://doi.org/10.1371/journal.pone.0265688	SCONJ
easat-4246	298	17	https://doi.org/10.35808/ijfirm/260	https://doi.org/10.35808/ijfirm/260	PROPN
easat-4246	298	18	https://doi.org/10.1111/auar.12326	https://doi.org/10.1111/auar.12326	NOUN
easat-4246	298	19	https://doi.org/10.1111/acfi.12661	https://doi.org/10.1111/acfi.12661	ADV
easat-4246	298	20	https://doi.org/10.1111/acfi.12902	https://doi.org/10.1111/acfi.12902	VERB
easat-4246	298	21	https://doi.org/10.1007/s11156-019-00837-0	https://doi.org/10.1007/s11156-019-00837-0	NUM
easat-4246	298	22	https://doi.org/10.3390/su15118612	https://doi.org/10.3390/su15118612	X
easat-4246	298	23	https://doi.org/10.7176/rjfa/11-7-03	https://doi.org/10.7176/rjfa/11-7-03	PRON