id	sid	tid	token	lemma	pos
easat-4847	1	1	edelweiss	edelweiss	PROPN
easat-4847	1	2	applied	apply	VERB
easat-4847	1	3	science	science	NOUN
easat-4847	1	4	and	and	CCONJ
easat-4847	1	5	technology	technology	NOUN
easat-4847	1	6	issn	issn	PROPN
easat-4847	1	7	:	:	PUNCT
easat-4847	1	8	2576	2576	NUM
easat-4847	1	9	-	-	SYM
easat-4847	1	10	8484	8484	NUM
easat-4847	1	11	vol	vol	NOUN
easat-4847	1	12	.	.	PROPN
easat-4847	2	1	9	9	NUM
easat-4847	2	2	,	,	PUNCT
easat-4847	2	3	no	no	INTJ
easat-4847	2	4	.	.	NOUN
easat-4847	2	5	2	2	NUM
easat-4847	2	6	,	,	PUNCT
easat-4847	2	7	1597	1597	NUM
easat-4847	2	8	-	-	SYM
easat-4847	2	9	1608	1608	NUM
easat-4847	2	10	2025	2025	NUM
easat-4847	2	11	publisher	publisher	NOUN
easat-4847	2	12	:	:	PUNCT
easat-4847	2	13	learning	learn	VERB
easat-4847	2	14	gate	gate	NOUN
easat-4847	2	15	doi	doi	PROPN
easat-4847	2	16	:	:	PUNCT
easat-4847	2	17	10.55214/25768484.v9i2.4847	10.55214/25768484.v9i2.4847	NUM
easat-4847	2	18	©	©	PROPN
easat-4847	2	19	2024	2024	NUM
easat-4847	2	20	by	by	ADP
easat-4847	2	21	the	the	DET
easat-4847	2	22	authors	author	NOUN
easat-4847	2	23	;	;	PUNCT
easat-4847	2	24	licensee	licensee	PROPN
easat-4847	2	25	learning	learning	NOUN
easat-4847	2	26	gate	gate	NOUN
easat-4847	3	1	©	©	PROPN
easat-4847	3	2	2025	2025	NUM
easat-4847	3	3	by	by	ADP
easat-4847	3	4	the	the	DET
easat-4847	3	5	author	author	NOUN
easat-4847	3	6	;	;	PUNCT
easat-4847	3	7	licensee	licensee	PROPN
easat-4847	3	8	learning	learning	NOUN
easat-4847	3	9	gate	gate	NOUN
easat-4847	3	10	history	history	NOUN
easat-4847	3	11	:	:	PUNCT
easat-4847	3	12	received	receive	VERB
easat-4847	3	13	:	:	PUNCT
easat-4847	3	14	10	10	NUM
easat-4847	3	15	december	december	PROPN
easat-4847	3	16	2024	2024	NUM
easat-4847	3	17	;	;	PUNCT
easat-4847	3	18	revised	revise	VERB
easat-4847	3	19	:	:	PUNCT
easat-4847	3	20	22	22	NUM
easat-4847	3	21	january	january	PROPN
easat-4847	3	22	2025	2025	NUM
easat-4847	3	23	;	;	PUNCT
easat-4847	3	24	accepted	accept	VERB
easat-4847	3	25	:	:	PUNCT
easat-4847	3	26	24	24	NUM
easat-4847	3	27	january	january	PROPN
easat-4847	3	28	2025	2025	NUM
easat-4847	3	29	;	;	PUNCT
easat-4847	3	30	published	publish	VERB
easat-4847	3	31	:	:	PUNCT
easat-4847	4	1	17	17	NUM
easat-4847	4	2	february	february	PROPN
easat-4847	4	3	2025	2025	NUM
easat-4847	4	4	*	*	PUNCT
easat-4847	4	5	correspondence	correspondence	NOUN
easat-4847	4	6	:	:	PUNCT
easat-4847	4	7	oanhvtk@hvnh.edu.vn	oanhvtk@hvnh.edu.vn	ADJ
easat-4847	4	8	factors	factor	NOUN
easat-4847	4	9	affecting	affect	VERB
easat-4847	4	10	the	the	DET
easat-4847	4	11	application	application	NOUN
easat-4847	4	12	of	of	ADP
easat-4847	4	13	international	international	ADJ
easat-4847	4	14	financial	financial	ADJ
easat-4847	4	15	reporting	reporting	NOUN
easat-4847	4	16	standard	standard	NOUN
easat-4847	4	17	on	on	ADP
easat-4847	4	18	financial	financial	ADJ
easat-4847	4	19	instruments	instrument	NOUN
easat-4847	4	20	in	in	ADP
easat-4847	4	21	banks	bank	NOUN
easat-4847	4	22	huong	huong	PROPN
easat-4847	5	1	nguyen	nguyen	PROPN
easat-4847	5	2	thi	thi	VERB
easat-4847	5	3	quynh1	quynh1	PROPN
easat-4847	5	4	,	,	PUNCT
easat-4847	5	5	oanh	oanh	ADP
easat-4847	5	6	vu	vu	X
easat-4847	5	7	thi	thi	VERB
easat-4847	5	8	kim2	kim2	PROPN
easat-4847	5	9	*	*	SYM
easat-4847	5	10	1,2banking	1,2banking	NUM
easat-4847	5	11	academy	academy	PROPN
easat-4847	5	12	of	of	ADP
easat-4847	5	13	vietnam	vietnam	PROPN
easat-4847	5	14	,	,	PUNCT
easat-4847	5	15	vietnam	vietnam	PROPN
easat-4847	5	16	;	;	PUNCT
easat-4847	5	17	huongntq@hvnh.edu.vn	huongntq@hvnh.edu.vn	NOUN
easat-4847	5	18	(	(	PUNCT
easat-4847	5	19	h.n.t.q	h.n.t.q	PROPN
easat-4847	5	20	.	.	PUNCT
easat-4847	5	21	)	)	PUNCT
easat-4847	5	22	oanhvtk@hvnh.edu.vn	oanhvtk@hvnh.edu.vn	INTJ
easat-4847	5	23	(	(	PUNCT
easat-4847	5	24	o.v.t.k	o.v.t.k	PROPN
easat-4847	5	25	.	.	PUNCT
easat-4847	5	26	)	)	PUNCT
easat-4847	5	27	.	.	PUNCT
easat-4847	6	1	abstract	abstract	ADV
easat-4847	6	2	:	:	PUNCT
easat-4847	6	3	the	the	DET
easat-4847	6	4	international	international	ADJ
easat-4847	6	5	financial	financial	ADJ
easat-4847	6	6	reporting	reporting	NOUN
easat-4847	6	7	standard	standard	PROPN
easat-4847	6	8	(	(	PUNCT
easat-4847	6	9	ifrs	ifrs	PROPN
easat-4847	6	10	)	)	PUNCT
easat-4847	6	11	is	be	AUX
easat-4847	6	12	a	a	DET
easat-4847	6	13	global	global	ADJ
easat-4847	6	14	accounting	accounting	NOUN
easat-4847	6	15	language	language	NOUN
easat-4847	6	16	adopted	adopt	VERB
easat-4847	6	17	in	in	ADP
easat-4847	6	18	over	over	ADP
easat-4847	6	19	160	160	NUM
easat-4847	6	20	countries	country	NOUN
easat-4847	6	21	.	.	PUNCT
easat-4847	7	1	the	the	DET
easat-4847	7	2	research	research	NOUN
easat-4847	7	3	illuminates	illuminate	VERB
easat-4847	7	4	the	the	DET
easat-4847	7	5	level	level	NOUN
easat-4847	7	6	of	of	ADP
easat-4847	7	7	ifrs	ifrs	ADJ
easat-4847	7	8	application	application	NOUN
easat-4847	7	9	on	on	ADP
easat-4847	7	10	financial	financial	ADJ
easat-4847	7	11	instruments	instrument	NOUN
easat-4847	7	12	at	at	ADP
easat-4847	7	13	vietnamese	vietnamese	ADJ
easat-4847	7	14	commercial	commercial	ADJ
easat-4847	7	15	banks	bank	NOUN
easat-4847	7	16	and	and	CCONJ
easat-4847	7	17	explores	explore	VERB
easat-4847	7	18	the	the	DET
easat-4847	7	19	impact	impact	NOUN
easat-4847	7	20	factors	factor	NOUN
easat-4847	7	21	of	of	ADP
easat-4847	7	22	the	the	DET
easat-4847	7	23	ifrs	ifrs	PROPN
easat-4847	7	24	transition	transition	NOUN
easat-4847	7	25	.	.	PUNCT
easat-4847	8	1	the	the	DET
easat-4847	8	2	study	study	NOUN
easat-4847	8	3	is	be	AUX
easat-4847	8	4	based	base	VERB
easat-4847	8	5	on	on	ADP
easat-4847	8	6	data	datum	NOUN
easat-4847	8	7	collected	collect	VERB
easat-4847	8	8	from	from	ADP
easat-4847	8	9	accounting	accounting	NOUN
easat-4847	8	10	staff	staff	NOUN
easat-4847	8	11	and	and	CCONJ
easat-4847	8	12	chief	chief	ADJ
easat-4847	8	13	accountants	accountant	NOUN
easat-4847	8	14	working	work	VERB
easat-4847	8	15	in	in	ADP
easat-4847	8	16	28	28	NUM
easat-4847	8	17	vietnamese	vietnamese	ADJ
easat-4847	8	18	commercial	commercial	ADJ
easat-4847	8	19	banks	bank	NOUN
easat-4847	8	20	during	during	ADP
easat-4847	8	21	february	february	PROPN
easat-4847	8	22	2024	2024	NUM
easat-4847	8	23	.	.	PUNCT
easat-4847	9	1	besides	besides	SCONJ
easat-4847	9	2	the	the	DET
easat-4847	9	3	qualitative	qualitative	ADJ
easat-4847	9	4	method	method	NOUN
easat-4847	9	5	(	(	PUNCT
easat-4847	9	6	expert	expert	NOUN
easat-4847	9	7	survey	survey	NOUN
easat-4847	9	8	)	)	PUNCT
easat-4847	9	9	,	,	PUNCT
easat-4847	9	10	the	the	DET
easat-4847	9	11	research	research	NOUN
easat-4847	9	12	uses	use	VERB
easat-4847	9	13	principal	principal	ADJ
easat-4847	9	14	component	component	NOUN
easat-4847	9	15	analysis	analysis	NOUN
easat-4847	9	16	and	and	CCONJ
easat-4847	9	17	logistic	logistic	ADJ
easat-4847	9	18	regression	regression	NOUN
easat-4847	9	19	analysis	analysis	NOUN
easat-4847	9	20	to	to	PART
easat-4847	9	21	test	test	VERB
easat-4847	9	22	the	the	DET
easat-4847	9	23	impacts	impact	NOUN
easat-4847	9	24	of	of	ADP
easat-4847	9	25	factors	factor	NOUN
easat-4847	9	26	on	on	ADP
easat-4847	9	27	ifrs	ifrs	ADJ
easat-4847	9	28	implementation	implementation	NOUN
easat-4847	9	29	.	.	PUNCT
easat-4847	10	1	the	the	DET
easat-4847	10	2	findings	finding	NOUN
easat-4847	10	3	show	show	VERB
easat-4847	10	4	that	that	SCONJ
easat-4847	10	5	the	the	DET
easat-4847	10	6	legal	legal	ADJ
easat-4847	10	7	accounting	accounting	NOUN
easat-4847	10	8	system	system	NOUN
easat-4847	10	9	,	,	PUNCT
easat-4847	10	10	the	the	DET
easat-4847	10	11	capacity	capacity	NOUN
easat-4847	10	12	of	of	ADP
easat-4847	10	13	accountants	accountant	NOUN
easat-4847	10	14	,	,	PUNCT
easat-4847	10	15	the	the	DET
easat-4847	10	16	implementation	implementation	NOUN
easat-4847	10	17	staff	staff	NOUN
easat-4847	10	18	,	,	PUNCT
easat-4847	10	19	financial	financial	ADJ
easat-4847	10	20	capacity	capacity	NOUN
easat-4847	10	21	,	,	PUNCT
easat-4847	10	22	and	and	CCONJ
easat-4847	10	23	information	information	NOUN
easat-4847	10	24	technology	technology	NOUN
easat-4847	10	25	are	be	AUX
easat-4847	10	26	the	the	DET
easat-4847	10	27	five	five	NUM
easat-4847	10	28	decisive	decisive	ADJ
easat-4847	10	29	factors	factor	NOUN
easat-4847	10	30	affecting	affect	VERB
easat-4847	10	31	the	the	DET
easat-4847	10	32	ifrs	ifrs	NOUN
easat-4847	10	33	application	application	NOUN
easat-4847	10	34	in	in	ADP
easat-4847	10	35	vietnam	vietnam	PROPN
easat-4847	10	36	,	,	PUNCT
easat-4847	10	37	while	while	SCONJ
easat-4847	10	38	the	the	DET
easat-4847	10	39	development	development	NOUN
easat-4847	10	40	of	of	ADP
easat-4847	10	41	the	the	DET
easat-4847	10	42	market	market	NOUN
easat-4847	10	43	and	and	CCONJ
easat-4847	10	44	the	the	DET
easat-4847	10	45	support	support	NOUN
easat-4847	10	46	of	of	ADP
easat-4847	10	47	managers	manager	NOUN
easat-4847	10	48	do	do	AUX
easat-4847	10	49	not	not	PART
easat-4847	10	50	show	show	VERB
easat-4847	10	51	significant	significant	ADJ
easat-4847	10	52	impacts	impact	NOUN
easat-4847	10	53	on	on	ADP
easat-4847	10	54	the	the	DET
easat-4847	10	55	implementation	implementation	NOUN
easat-4847	10	56	of	of	ADP
easat-4847	10	57	ifrs	ifrs	PROPN
easat-4847	10	58	.	.	PUNCT
easat-4847	11	1	the	the	DET
easat-4847	11	2	results	result	NOUN
easat-4847	11	3	are	be	AUX
easat-4847	11	4	of	of	ADP
easat-4847	11	5	great	great	ADJ
easat-4847	11	6	importance	importance	NOUN
easat-4847	11	7	as	as	SCONJ
easat-4847	11	8	2025	2025	NUM
easat-4847	11	9	is	be	AUX
easat-4847	11	10	the	the	DET
easat-4847	11	11	milestone	milestone	NOUN
easat-4847	11	12	for	for	SCONJ
easat-4847	11	13	commercial	commercial	ADJ
easat-4847	11	14	banks	bank	NOUN
easat-4847	11	15	in	in	ADP
easat-4847	11	16	vietnam	vietnam	PROPN
easat-4847	11	17	to	to	PART
easat-4847	11	18	apply	apply	VERB
easat-4847	11	19	ifrs	ifrs	PROPN
easat-4847	11	20	.	.	PUNCT
easat-4847	12	1	the	the	DET
easat-4847	12	2	insights	insight	NOUN
easat-4847	12	3	from	from	ADP
easat-4847	12	4	the	the	DET
easat-4847	12	5	research	research	NOUN
easat-4847	12	6	suggest	suggest	VERB
easat-4847	12	7	that	that	SCONJ
easat-4847	12	8	commercial	commercial	ADJ
easat-4847	12	9	banks	bank	NOUN
easat-4847	12	10	adopt	adopt	VERB
easat-4847	12	11	appropriate	appropriate	ADJ
easat-4847	12	12	strategies	strategy	NOUN
easat-4847	12	13	to	to	PART
easat-4847	12	14	successfully	successfully	ADV
easat-4847	12	15	apply	apply	VERB
easat-4847	12	16	ifrs	ifrs	NOUN
easat-4847	12	17	on	on	ADP
easat-4847	12	18	financial	financial	ADJ
easat-4847	12	19	instruments	instrument	NOUN
easat-4847	12	20	.	.	PUNCT
easat-4847	13	1	keywords	keyword	NOUN
easat-4847	13	2	:	:	PUNCT
easat-4847	13	3	commercial	commercial	ADJ
easat-4847	13	4	banks	bank	NOUN
easat-4847	13	5	,	,	PUNCT
easat-4847	13	6	financial	financial	ADJ
easat-4847	13	7	instruments	instrument	NOUN
easat-4847	13	8	,	,	PUNCT
easat-4847	13	9	ifrs	ifrs	NOUN
easat-4847	13	10	on	on	ADP
easat-4847	13	11	financial	financial	ADJ
easat-4847	13	12	instruments	instrument	NOUN
easat-4847	13	13	,	,	PUNCT
easat-4847	13	14	ifrs	ifrs	PROPN
easat-4847	13	15	.	.	PUNCT
easat-4847	13	16	jel	jel	PROPN
easat-4847	13	17	classification	classification	NOUN
easat-4847	13	18	:	:	PUNCT
easat-4847	14	1	g2	g2	PROPN
easat-4847	14	2	;	;	PUNCT
easat-4847	14	3	m1	m1	PROPN
easat-4847	14	4	;	;	PUNCT
easat-4847	14	5	m4	m4	PROPN
easat-4847	14	6	.	.	NOUN
easat-4847	14	7	1	1	X
easat-4847	14	8	.	.	X
easat-4847	14	9	introduction	introduction	NOUN
easat-4847	14	10	accounting	accounting	NOUN
easat-4847	14	11	is	be	AUX
easat-4847	14	12	considered	consider	VERB
easat-4847	14	13	a	a	DET
easat-4847	14	14	business	business	NOUN
easat-4847	14	15	language	language	NOUN
easat-4847	14	16	,	,	PUNCT
easat-4847	14	17	so	so	ADV
easat-4847	14	18	applying	apply	VERB
easat-4847	14	19	internationally	internationally	ADV
easat-4847	14	20	recognized	recognize	VERB
easat-4847	14	21	accounting	accounting	NOUN
easat-4847	14	22	standards	standard	NOUN
easat-4847	14	23	is	be	AUX
easat-4847	14	24	necessary	necessary	ADJ
easat-4847	14	25	.	.	PUNCT
easat-4847	15	1	this	this	PRON
easat-4847	15	2	helps	help	VERB
easat-4847	15	3	all	all	DET
easat-4847	15	4	the	the	DET
easat-4847	15	5	stakeholders	stakeholder	NOUN
easat-4847	15	6	,	,	PUNCT
easat-4847	15	7	as	as	SCONJ
easat-4847	15	8	management	management	NOUN
easat-4847	15	9	agencies	agency	NOUN
easat-4847	15	10	,	,	PUNCT
easat-4847	15	11	owners	owner	NOUN
easat-4847	15	12	,	,	PUNCT
easat-4847	15	13	and	and	CCONJ
easat-4847	15	14	investors	investor	NOUN
easat-4847	15	15	,	,	PUNCT
easat-4847	15	16	especially	especially	ADV
easat-4847	15	17	foreign	foreign	ADJ
easat-4847	15	18	investors	investor	NOUN
easat-4847	15	19	,	,	PUNCT
easat-4847	15	20	have	have	VERB
easat-4847	15	21	a	a	DET
easat-4847	15	22	basis	basis	NOUN
easat-4847	15	23	to	to	PART
easat-4847	15	24	evaluate	evaluate	VERB
easat-4847	15	25	and	and	CCONJ
easat-4847	15	26	compare	compare	VERB
easat-4847	15	27	financial	financial	ADJ
easat-4847	15	28	information	information	NOUN
easat-4847	15	29	of	of	ADP
easat-4847	15	30	enterprises	enterprise	NOUN
easat-4847	15	31	in	in	ADP
easat-4847	15	32	a	a	DET
easat-4847	15	33	common	common	ADJ
easat-4847	15	34	language	language	NOUN
easat-4847	15	35	so	so	SCONJ
easat-4847	15	36	that	that	SCONJ
easat-4847	15	37	they	they	PRON
easat-4847	15	38	can	can	AUX
easat-4847	15	39	make	make	VERB
easat-4847	15	40	appropriate	appropriate	ADJ
easat-4847	15	41	economic	economic	ADJ
easat-4847	15	42	decisions	decision	NOUN
easat-4847	15	43	,	,	PUNCT
easat-4847	15	44	especially	especially	ADV
easat-4847	15	45	in	in	ADP
easat-4847	15	46	the	the	DET
easat-4847	15	47	context	context	NOUN
easat-4847	15	48	of	of	ADP
easat-4847	15	49	deep	deep	ADJ
easat-4847	15	50	international	international	ADJ
easat-4847	15	51	economic	economic	ADJ
easat-4847	15	52	integration	integration	NOUN
easat-4847	15	53	.	.	PUNCT
easat-4847	16	1	the	the	DET
easat-4847	16	2	decision	decision	NOUN
easat-4847	16	3	no	no	INTJ
easat-4847	16	4	.	.	PUNCT
easat-4847	16	5	345/2020	345/2020	NUM
easat-4847	16	6	/	/	SYM
easat-4847	16	7	qd	qd	NOUN
easat-4847	16	8	-	-	PUNCT
easat-4847	16	9	btc	btc	NOUN
easat-4847	16	10	dated	date	VERB
easat-4847	16	11	march	march	NOUN
easat-4847	16	12	16th	16th	NOUN
easat-4847	16	13	,	,	PUNCT
easat-4847	16	14	2020	2020	NUM
easat-4847	16	15	,	,	PUNCT
easat-4847	16	16	of	of	ADP
easat-4847	16	17	the	the	DET
easat-4847	16	18	ministry	ministry	PROPN
easat-4847	16	19	of	of	ADP
easat-4847	16	20	finance	finance	NOUN
easat-4847	16	21	approving	approve	VERB
easat-4847	16	22	the	the	DET
easat-4847	16	23	project	project	NOUN
easat-4847	16	24	on	on	ADP
easat-4847	16	25	applying	apply	VERB
easat-4847	16	26	ifrs	ifrs	PROPN
easat-4847	16	27	in	in	ADP
easat-4847	16	28	vietnam	vietnam	PROPN
easat-4847	16	29	with	with	ADP
easat-4847	16	30	a	a	DET
easat-4847	16	31	concrete	concrete	ADJ
easat-4847	16	32	roadmap	roadmap	NOUN
easat-4847	16	33	has	have	AUX
easat-4847	16	34	marked	mark	VERB
easat-4847	16	35	vietnam	vietnam	PROPN
easat-4847	16	36	's	's	PART
easat-4847	16	37	deep	deep	ADJ
easat-4847	16	38	international	international	ADJ
easat-4847	16	39	accounting	accounting	NOUN
easat-4847	16	40	integration	integration	NOUN
easat-4847	16	41	.	.	PUNCT
easat-4847	17	1	accordingly	accordingly	ADV
easat-4847	17	2	,	,	PUNCT
easat-4847	17	3	2025	2025	NUM
easat-4847	17	4	is	be	AUX
easat-4847	17	5	the	the	DET
easat-4847	17	6	mandatory	mandatory	ADJ
easat-4847	17	7	time	time	NOUN
easat-4847	17	8	for	for	ADP
easat-4847	17	9	enterprises	enterprise	NOUN
easat-4847	17	10	in	in	ADP
easat-4847	17	11	vietnam	vietnam	PROPN
easat-4847	17	12	,	,	PUNCT
easat-4847	17	13	including	include	VERB
easat-4847	17	14	commercial	commercial	ADJ
easat-4847	17	15	banks	bank	NOUN
easat-4847	17	16	,	,	PUNCT
easat-4847	17	17	to	to	PART
easat-4847	17	18	apply	apply	VERB
easat-4847	17	19	ifrs	ifrs	NOUN
easat-4847	17	20	in	in	ADP
easat-4847	17	21	their	their	PRON
easat-4847	17	22	accounting	accounting	NOUN
easat-4847	17	23	practice	practice	NOUN
easat-4847	17	24	.	.	PUNCT
easat-4847	18	1	in	in	ADP
easat-4847	18	2	vietnam	vietnam	PROPN
easat-4847	18	3	,	,	PUNCT
easat-4847	18	4	the	the	DET
easat-4847	18	5	presentation	presentation	NOUN
easat-4847	18	6	and	and	CCONJ
easat-4847	18	7	disclosure	disclosure	NOUN
easat-4847	18	8	of	of	ADP
easat-4847	18	9	information	information	NOUN
easat-4847	18	10	on	on	ADP
easat-4847	18	11	the	the	DET
easat-4847	18	12	financial	financial	ADJ
easat-4847	18	13	statements	statement	NOUN
easat-4847	18	14	of	of	ADP
easat-4847	18	15	vietnamese	vietnamese	ADJ
easat-4847	18	16	commercial	commercial	ADJ
easat-4847	18	17	banks	bank	NOUN
easat-4847	18	18	are	be	AUX
easat-4847	18	19	currently	currently	ADV
easat-4847	18	20	governed	govern	VERB
easat-4847	18	21	by	by	ADP
easat-4847	18	22	the	the	DET
easat-4847	18	23	accounting	accounting	NOUN
easat-4847	18	24	law	law	NOUN
easat-4847	18	25	,	,	PUNCT
easat-4847	18	26	accounting	accounting	NOUN
easat-4847	18	27	standards	standard	NOUN
easat-4847	18	28	,	,	PUNCT
easat-4847	18	29	and	and	CCONJ
easat-4847	18	30	accounting	accounting	NOUN
easat-4847	18	31	regime	regime	NOUN
easat-4847	18	32	.	.	PUNCT
easat-4847	19	1	however	however	ADV
easat-4847	19	2	,	,	PUNCT
easat-4847	19	3	compared	compare	VERB
easat-4847	19	4	to	to	ADP
easat-4847	19	5	ifrs	ifrs	PROPN
easat-4847	19	6	,	,	PUNCT
easat-4847	19	7	there	there	PRON
easat-4847	19	8	are	be	VERB
easat-4847	19	9	still	still	ADV
easat-4847	19	10	many	many	ADJ
easat-4847	19	11	incompatibilities	incompatibility	NOUN
easat-4847	19	12	,	,	PUNCT
easat-4847	19	13	especially	especially	ADV
easat-4847	19	14	the	the	DET
easat-4847	19	15	lack	lack	NOUN
easat-4847	19	16	of	of	ADP
easat-4847	19	17	vietnamese	vietnamese	ADJ
easat-4847	19	18	accounting	accounting	NOUN
easat-4847	19	19	standards	standard	NOUN
easat-4847	19	20	(	(	PUNCT
easat-4847	19	21	vas	vas	X
easat-4847	19	22	)	)	PUNCT
easat-4847	19	23	on	on	ADP
easat-4847	19	24	corresponding	correspond	VERB
easat-4847	19	25	financial	financial	ADJ
easat-4847	19	26	instruments	instrument	NOUN
easat-4847	19	27	,	,	PUNCT
easat-4847	19	28	which	which	PRON
easat-4847	19	29	is	be	AUX
easat-4847	19	30	the	the	DET
easat-4847	19	31	primary	primary	ADJ
easat-4847	19	32	accounting	accounting	NOUN
easat-4847	19	33	subject	subject	NOUN
easat-4847	19	34	of	of	ADP
easat-4847	19	35	commercial	commercial	ADJ
easat-4847	19	36	banks	bank	NOUN
easat-4847	19	37	.	.	PUNCT
easat-4847	20	1	according	accord	VERB
easat-4847	20	2	to	to	ADP
easat-4847	20	3	nguyen	nguyen	NOUN
easat-4847	20	4	and	and	CCONJ
easat-4847	20	5	nguyen	nguyen	NOUN
easat-4847	20	6	[	[	X
easat-4847	20	7	1	1	X
easat-4847	20	8	]	]	X
easat-4847	20	9	financial	financial	ADJ
easat-4847	20	10	instruments	instrument	NOUN
easat-4847	20	11	account	account	VERB
easat-4847	20	12	for	for	ADP
easat-4847	20	13	over	over	ADP
easat-4847	20	14	96	96	NUM
easat-4847	20	15	%	%	NOUN
easat-4847	20	16	of	of	ADP
easat-4847	20	17	total	total	ADJ
easat-4847	20	18	assets	asset	NOUN
easat-4847	20	19	at	at	ADP
easat-4847	20	20	the	the	DET
easat-4847	20	21	top	top	ADJ
easat-4847	20	22	10	10	NUM
easat-4847	20	23	reputable	reputable	ADJ
easat-4847	20	24	commercial	commercial	ADJ
easat-4847	20	25	banks	bank	NOUN
easat-4847	20	26	in	in	ADP
easat-4847	20	27	vietnam	vietnam	PROPN
easat-4847	20	28	.	.	PUNCT
easat-4847	21	1	the	the	DET
easat-4847	21	2	group	group	NOUN
easat-4847	21	3	of	of	ADP
easat-4847	21	4	international	international	ADJ
easat-4847	21	5	standards	standard	NOUN
easat-4847	21	6	directly	directly	ADV
easat-4847	21	7	related	relate	VERB
easat-4847	21	8	to	to	ADP
easat-4847	21	9	financial	financial	ADJ
easat-4847	21	10	instruments	instrument	NOUN
easat-4847	21	11	(	(	PUNCT
easat-4847	21	12	ifrs	ifrs	NOUN
easat-4847	21	13	13	13	NUM
easat-4847	21	14	fair	fair	ADJ
easat-4847	21	15	value	value	NOUN
easat-4847	21	16	measurement	measurement	NOUN
easat-4847	21	17	,	,	PUNCT
easat-4847	21	18	ifrs	ifrs	NOUN
easat-4847	21	19	9	9	NUM
easat-4847	21	20	recognition	recognition	NOUN
easat-4847	21	21	and	and	CCONJ
easat-4847	21	22	measurement	measurement	NOUN
easat-4847	21	23	of	of	ADP
easat-4847	21	24	financial	financial	ADJ
easat-4847	21	25	instruments	instrument	NOUN
easat-4847	21	26	,	,	PUNCT
easat-4847	21	27	ias	ia	VERB
easat-4847	21	28	32	32	NUM
easat-4847	21	29	presentation	presentation	NOUN
easat-4847	21	30	of	of	ADP
easat-4847	21	31	financial	financial	ADJ
easat-4847	21	32	instruments	instrument	NOUN
easat-4847	21	33	,	,	PUNCT
easat-4847	21	34	ifrs	ifrs	NOUN
easat-4847	21	35	7	7	NUM
easat-4847	21	36	disclosure	disclosure	NOUN
easat-4847	21	37	of	of	ADP
easat-4847	21	38	financial	financial	ADJ
easat-4847	21	39	instruments	instrument	NOUN
easat-4847	21	40	)	)	PUNCT
easat-4847	21	41	is	be	AUX
easat-4847	21	42	considered	consider	VERB
easat-4847	21	43	a	a	DET
easat-4847	21	44	complex	complex	ADJ
easat-4847	21	45	group	group	NOUN
easat-4847	21	46	1598	1598	NUM
easat-4847	21	47	edelweiss	edelweiss	PROPN
easat-4847	21	48	applied	apply	VERB
easat-4847	21	49	science	science	NOUN
easat-4847	21	50	and	and	CCONJ
easat-4847	21	51	technology	technology	NOUN
easat-4847	21	52	issn	issn	PROPN
easat-4847	21	53	:	:	PUNCT
easat-4847	21	54	2576	2576	NUM
easat-4847	21	55	-	-	SYM
easat-4847	21	56	8484	8484	NUM
easat-4847	21	57	vol	vol	NOUN
easat-4847	21	58	.	.	PROPN
easat-4847	22	1	9	9	NUM
easat-4847	22	2	,	,	PUNCT
easat-4847	22	3	no	no	INTJ
easat-4847	22	4	.	.	NOUN
easat-4847	22	5	2	2	NUM
easat-4847	22	6	:	:	SYM
easat-4847	22	7	1597	1597	NUM
easat-4847	22	8	-	-	SYM
easat-4847	22	9	1608	1608	NUM
easat-4847	22	10	,	,	PUNCT
easat-4847	22	11	2025	2025	NUM
easat-4847	22	12	doi	doi	NOUN
easat-4847	22	13	:	:	PUNCT
easat-4847	22	14	10.55214/25768484.v9i2.4847	10.55214/25768484.v9i2.4847	NUM
easat-4847	22	15	©	©	PROPN
easat-4847	22	16	2025	2025	NUM
easat-4847	22	17	by	by	ADP
easat-4847	22	18	the	the	DET
easat-4847	22	19	authors	author	NOUN
easat-4847	22	20	;	;	PUNCT
easat-4847	22	21	licensee	licensee	PROPN
easat-4847	22	22	learning	learn	VERB
easat-4847	22	23	gate	gate	NOUN
easat-4847	22	24	of	of	ADP
easat-4847	22	25	standards	standard	NOUN
easat-4847	22	26	with	with	ADP
easat-4847	22	27	many	many	ADJ
easat-4847	22	28	abstract	abstract	ADJ
easat-4847	22	29	concepts	concept	NOUN
easat-4847	22	30	and	and	CCONJ
easat-4847	22	31	principles	principle	NOUN
easat-4847	22	32	.	.	PUNCT
easat-4847	23	1	this	this	PRON
easat-4847	23	2	makes	make	VERB
easat-4847	23	3	it	it	PRON
easat-4847	23	4	difficult	difficult	ADJ
easat-4847	23	5	for	for	SCONJ
easat-4847	23	6	commercial	commercial	ADJ
easat-4847	23	7	banks	bank	NOUN
easat-4847	23	8	to	to	PART
easat-4847	23	9	record	record	VERB
easat-4847	23	10	,	,	PUNCT
easat-4847	23	11	measure	measure	NOUN
easat-4847	23	12	,	,	PUNCT
easat-4847	23	13	and	and	CCONJ
easat-4847	23	14	disclose	disclose	VERB
easat-4847	23	15	information	information	NOUN
easat-4847	23	16	about	about	ADP
easat-4847	23	17	financial	financial	ADJ
easat-4847	23	18	instruments	instrument	NOUN
easat-4847	23	19	.	.	PUNCT
easat-4847	24	1	figure	figure	VERB
easat-4847	24	2	1	1	NUM
easat-4847	24	3	.	.	PUNCT
easat-4847	25	1	ifrs	ifrs	PROPN
easat-4847	25	2	application	application	NOUN
easat-4847	25	3	at	at	ADP
easat-4847	25	4	vietnam	vietnam	PROPN
easat-4847	25	5	’s	’s	PART
easat-4847	25	6	commercial	commercial	ADJ
easat-4847	25	7	banks	bank	NOUN
easat-4847	25	8	.	.	PUNCT
easat-4847	26	1	in	in	ADP
easat-4847	26	2	a	a	DET
easat-4847	26	3	bank	bank	NOUN
easat-4847	26	4	-	-	PUNCT
easat-4847	26	5	based	base	VERB
easat-4847	26	6	market	market	NOUN
easat-4847	26	7	,	,	PUNCT
easat-4847	26	8	commercial	commercial	ADJ
easat-4847	26	9	banks	bank	NOUN
easat-4847	26	10	play	play	VERB
easat-4847	26	11	a	a	DET
easat-4847	26	12	vital	vital	ADJ
easat-4847	26	13	role	role	NOUN
easat-4847	26	14	in	in	ADP
easat-4847	26	15	developing	develop	VERB
easat-4847	26	16	vietnamese	vietnamese	ADJ
easat-4847	26	17	enterprises	enterprise	NOUN
easat-4847	26	18	[	[	X
easat-4847	26	19	2	2	NUM
easat-4847	26	20	]	]	PUNCT
easat-4847	26	21	.	.	PUNCT
easat-4847	27	1	according	accord	VERB
easat-4847	27	2	to	to	ADP
easat-4847	27	3	the	the	DET
easat-4847	27	4	iasb	iasb	NOUN
easat-4847	27	5	,	,	PUNCT
easat-4847	27	6	implementing	implement	VERB
easat-4847	27	7	ifrs	ifrs	NOUN
easat-4847	27	8	is	be	AUX
easat-4847	27	9	expected	expect	VERB
easat-4847	27	10	to	to	PART
easat-4847	27	11	yield	yield	VERB
easat-4847	27	12	significant	significant	ADJ
easat-4847	27	13	benefits	benefit	NOUN
easat-4847	27	14	to	to	ADP
easat-4847	27	15	financial	financial	ADJ
easat-4847	27	16	institutions	institution	NOUN
easat-4847	27	17	,	,	PUNCT
easat-4847	27	18	such	such	ADJ
easat-4847	27	19	as	as	ADP
easat-4847	27	20	reducing	reduce	VERB
easat-4847	27	21	fraud	fraud	NOUN
easat-4847	27	22	in	in	ADP
easat-4847	27	23	financial	financial	ADJ
easat-4847	27	24	statements	statement	NOUN
easat-4847	27	25	,	,	PUNCT
easat-4847	27	26	enhancing	enhance	VERB
easat-4847	27	27	the	the	DET
easat-4847	27	28	accountability	accountability	NOUN
easat-4847	27	29	and	and	CCONJ
easat-4847	27	30	transparency	transparency	NOUN
easat-4847	27	31	of	of	ADP
easat-4847	27	32	accounting	accounting	NOUN
easat-4847	27	33	information	information	NOUN
easat-4847	27	34	,	,	PUNCT
easat-4847	27	35	and	and	CCONJ
easat-4847	27	36	increasing	increase	VERB
easat-4847	27	37	the	the	DET
easat-4847	27	38	opportunities	opportunity	NOUN
easat-4847	27	39	for	for	ADP
easat-4847	27	40	global	global	ADJ
easat-4847	27	41	integration	integration	NOUN
easat-4847	27	42	.	.	PUNCT
easat-4847	28	1	therefore	therefore	ADV
easat-4847	28	2	,	,	PUNCT
easat-4847	28	3	it	it	PRON
easat-4847	28	4	is	be	AUX
easat-4847	28	5	necessary	necessary	ADJ
easat-4847	28	6	to	to	PART
easat-4847	28	7	explore	explore	VERB
easat-4847	28	8	why	why	SCONJ
easat-4847	28	9	many	many	ADJ
easat-4847	28	10	commercial	commercial	ADJ
easat-4847	28	11	banks	bank	NOUN
easat-4847	28	12	in	in	ADP
easat-4847	28	13	vietnam	vietnam	PROPN
easat-4847	28	14	have	have	AUX
easat-4847	28	15	not	not	PART
easat-4847	28	16	applied	apply	VERB
easat-4847	28	17	ifrs	ifrs	NOUN
easat-4847	28	18	if	if	SCONJ
easat-4847	28	19	it	it	PRON
easat-4847	28	20	is	be	AUX
easat-4847	28	21	because	because	SCONJ
easat-4847	28	22	of	of	ADP
easat-4847	28	23	the	the	DET
easat-4847	28	24	national	national	ADJ
easat-4847	28	25	accounting	accounting	NOUN
easat-4847	28	26	regime	regime	NOUN
easat-4847	28	27	that	that	PRON
easat-4847	28	28	prevents	prevent	VERB
easat-4847	28	29	the	the	DET
easat-4847	28	30	implementation	implementation	NOUN
easat-4847	28	31	of	of	ADP
easat-4847	28	32	ifrs	ifrs	PROPN
easat-4847	28	33	or	or	CCONJ
easat-4847	28	34	the	the	DET
easat-4847	28	35	specific	specific	ADJ
easat-4847	28	36	factors	factor	NOUN
easat-4847	28	37	of	of	ADP
easat-4847	28	38	the	the	DET
easat-4847	28	39	commercial	commercial	ADJ
easat-4847	28	40	bank	bank	NOUN
easat-4847	28	41	itself	itself	PRON
easat-4847	28	42	.	.	PUNCT
easat-4847	29	1	factors	factor	NOUN
easat-4847	29	2	affecting	affect	VERB
easat-4847	29	3	the	the	DET
easat-4847	29	4	application	application	NOUN
easat-4847	29	5	of	of	ADP
easat-4847	29	6	ifrs	ifrs	PROPN
easat-4847	29	7	are	be	AUX
easat-4847	29	8	a	a	DET
easat-4847	29	9	topic	topic	NOUN
easat-4847	29	10	of	of	ADP
easat-4847	29	11	great	great	ADJ
easat-4847	29	12	concern	concern	NOUN
easat-4847	29	13	to	to	ADP
easat-4847	29	14	many	many	ADJ
easat-4847	29	15	researchers	researcher	NOUN
easat-4847	29	16	[	[	X
easat-4847	29	17	3	3	NUM
easat-4847	29	18	-	-	SYM
easat-4847	29	19	6	6	NUM
easat-4847	29	20	]	]	PUNCT
easat-4847	29	21	.	.	PUNCT
easat-4847	30	1	however	however	ADV
easat-4847	30	2	,	,	PUNCT
easat-4847	30	3	the	the	DET
easat-4847	30	4	research	research	NOUN
easat-4847	30	5	on	on	ADP
easat-4847	30	6	applying	apply	VERB
easat-4847	30	7	ifrs	ifrs	PROPN
easat-4847	30	8	in	in	ADP
easat-4847	30	9	vietnam	vietnam	PROPN
easat-4847	30	10	’s	’s	PART
easat-4847	30	11	commercial	commercial	ADJ
easat-4847	30	12	banks	bank	NOUN
easat-4847	30	13	is	be	AUX
easat-4847	30	14	limited	limited	ADJ
easat-4847	30	15	.	.	PUNCT
easat-4847	31	1	the	the	DET
easat-4847	31	2	previous	previous	ADJ
easat-4847	31	3	studies	study	NOUN
easat-4847	31	4	also	also	ADV
easat-4847	31	5	bypassed	bypass	VERB
easat-4847	31	6	specific	specific	ADJ
easat-4847	31	7	factors	factor	NOUN
easat-4847	31	8	related	relate	VERB
easat-4847	31	9	to	to	ADP
easat-4847	31	10	certain	certain	ADJ
easat-4847	31	11	commercial	commercial	ADJ
easat-4847	31	12	banks	bank	NOUN
easat-4847	31	13	,	,	PUNCT
easat-4847	31	14	such	such	ADJ
easat-4847	31	15	as	as	ADP
easat-4847	31	16	financial	financial	ADJ
easat-4847	31	17	capacity	capacity	NOUN
easat-4847	31	18	,	,	PUNCT
easat-4847	31	19	competence	competence	NOUN
easat-4847	31	20	of	of	ADP
easat-4847	31	21	accountants	accountant	NOUN
easat-4847	31	22	,	,	PUNCT
easat-4847	31	23	information	information	NOUN
easat-4847	31	24	technology	technology	NOUN
easat-4847	31	25	systems	system	NOUN
easat-4847	31	26	,	,	PUNCT
easat-4847	31	27	and	and	CCONJ
easat-4847	31	28	databases	database	NOUN
easat-4847	31	29	.	.	PUNCT
easat-4847	32	1	these	these	PRON
easat-4847	32	2	are	be	AUX
easat-4847	32	3	critical	critical	ADJ
easat-4847	32	4	elements	element	NOUN
easat-4847	32	5	affecting	affect	VERB
easat-4847	32	6	the	the	DET
easat-4847	32	7	adoption	adoption	NOUN
easat-4847	32	8	of	of	ADP
easat-4847	32	9	ifrs	ifrs	PROPN
easat-4847	32	10	[	[	X
easat-4847	32	11	7	7	NUM
easat-4847	32	12	,	,	PUNCT
easat-4847	32	13	8	8	NUM
easat-4847	32	14	]	]	PUNCT
easat-4847	32	15	.	.	PUNCT
easat-4847	33	1	this	this	DET
easat-4847	33	2	research	research	NOUN
easat-4847	33	3	aims	aim	VERB
easat-4847	33	4	to	to	PART
easat-4847	33	5	understand	understand	VERB
easat-4847	33	6	the	the	DET
easat-4847	33	7	level	level	NOUN
easat-4847	33	8	of	of	ADP
easat-4847	33	9	implementation	implementation	NOUN
easat-4847	33	10	of	of	ADP
easat-4847	33	11	ifrs	ifrs	PROPN
easat-4847	33	12	on	on	ADP
easat-4847	33	13	financial	financial	ADJ
easat-4847	33	14	instruments	instrument	NOUN
easat-4847	33	15	at	at	ADP
easat-4847	33	16	vietnamese	vietnamese	ADJ
easat-4847	33	17	commercial	commercial	ADJ
easat-4847	33	18	banks	bank	NOUN
easat-4847	33	19	and	and	CCONJ
easat-4847	33	20	detect	detect	VERB
easat-4847	33	21	the	the	DET
easat-4847	33	22	challenges	challenge	NOUN
easat-4847	33	23	that	that	PRON
easat-4847	33	24	vietnamese	vietnamese	ADJ
easat-4847	33	25	commercial	commercial	ADJ
easat-4847	33	26	banks	bank	NOUN
easat-4847	33	27	face	face	VERB
easat-4847	33	28	in	in	ADP
easat-4847	33	29	the	the	DET
easat-4847	33	30	ifrs	ifrs	NOUN
easat-4847	33	31	implementation	implementation	NOUN
easat-4847	33	32	process	process	NOUN
easat-4847	33	33	.	.	PUNCT
easat-4847	34	1	the	the	DET
easat-4847	34	2	research	research	NOUN
easat-4847	34	3	findings	finding	NOUN
easat-4847	34	4	could	could	AUX
easat-4847	34	5	be	be	AUX
easat-4847	34	6	of	of	ADP
easat-4847	34	7	great	great	ADJ
easat-4847	34	8	value	value	NOUN
easat-4847	34	9	to	to	ADP
easat-4847	34	10	policymakers	policymaker	NOUN
easat-4847	34	11	and	and	CCONJ
easat-4847	34	12	bank	bank	NOUN
easat-4847	34	13	managers	manager	NOUN
easat-4847	34	14	in	in	ADP
easat-4847	34	15	promoting	promote	VERB
easat-4847	34	16	ifrs	ifrs	ADJ
easat-4847	34	17	adoption	adoption	NOUN
easat-4847	34	18	and	and	CCONJ
easat-4847	34	19	enriching	enrich	VERB
easat-4847	34	20	the	the	DET
easat-4847	34	21	practical	practical	ADJ
easat-4847	34	22	understanding	understanding	NOUN
easat-4847	34	23	of	of	ADP
easat-4847	34	24	the	the	DET
easat-4847	34	25	issues	issue	NOUN
easat-4847	34	26	.	.	PUNCT
easat-4847	35	1	the	the	DET
easat-4847	35	2	structure	structure	NOUN
easat-4847	35	3	of	of	ADP
easat-4847	35	4	the	the	DET
easat-4847	35	5	paper	paper	NOUN
easat-4847	35	6	is	be	AUX
easat-4847	35	7	organized	organize	VERB
easat-4847	35	8	as	as	SCONJ
easat-4847	35	9	follows	follow	VERB
easat-4847	35	10	.	.	PUNCT
easat-4847	36	1	section	section	NOUN
easat-4847	36	2	2	2	NUM
easat-4847	36	3	–	–	PUNCT
easat-4847	36	4	literature	literature	NOUN
easat-4847	36	5	review	review	NOUN
easat-4847	36	6	and	and	CCONJ
easat-4847	36	7	hypothesis	hypothesis	NOUN
easat-4847	36	8	development	development	NOUN
easat-4847	36	9	summarizes	summarize	NOUN
easat-4847	36	10	previous	previous	ADJ
easat-4847	36	11	relevant	relevant	ADJ
easat-4847	36	12	studies	study	NOUN
easat-4847	36	13	to	to	PART
easat-4847	36	14	develop	develop	VERB
easat-4847	36	15	a	a	DET
easat-4847	36	16	hypothesis	hypothesis	NOUN
easat-4847	36	17	.	.	PUNCT
easat-4847	37	1	section	section	NOUN
easat-4847	37	2	3	3	NUM
easat-4847	37	3	methodology	methodology	NOUN
easat-4847	37	4	outlines	outline	VERB
easat-4847	37	5	the	the	DET
easat-4847	37	6	data	data	NOUN
easat-4847	37	7	collection	collection	NOUN
easat-4847	37	8	process	process	NOUN
easat-4847	37	9	and	and	CCONJ
easat-4847	37	10	describes	describe	VERB
easat-4847	37	11	the	the	DET
easat-4847	37	12	measurement	measurement	NOUN
easat-4847	37	13	scales	scale	NOUN
easat-4847	37	14	used	use	VERB
easat-4847	37	15	.	.	PUNCT
easat-4847	38	1	section	section	NOUN
easat-4847	38	2	4	4	NUM
easat-4847	38	3	results	result	NOUN
easat-4847	38	4	and	and	CCONJ
easat-4847	38	5	discussion	discussion	NOUN
easat-4847	38	6	shows	show	VERB
easat-4847	38	7	the	the	DET
easat-4847	38	8	principal	principal	ADJ
easat-4847	38	9	component	component	NOUN
easat-4847	38	10	analysis	analysis	NOUN
easat-4847	38	11	and	and	CCONJ
easat-4847	38	12	discusses	discuss	VERB
easat-4847	38	13	the	the	DET
easat-4847	38	14	findings	finding	NOUN
easat-4847	38	15	.	.	PUNCT
easat-4847	39	1	in	in	ADP
easat-4847	39	2	section	section	NOUN
easat-4847	39	3	5	5	NUM
easat-4847	39	4	–	–	PUNCT
easat-4847	39	5	conclusion	conclusion	NOUN
easat-4847	39	6	,	,	PUNCT
easat-4847	39	7	the	the	DET
easat-4847	39	8	authors	author	NOUN
easat-4847	39	9	offer	offer	VERB
easat-4847	39	10	recommendations	recommendation	NOUN
easat-4847	39	11	and	and	CCONJ
easat-4847	39	12	identify	identify	VERB
easat-4847	39	13	the	the	DET
easat-4847	39	14	research	research	NOUN
easat-4847	39	15	limitations	limitation	NOUN
easat-4847	39	16	and	and	CCONJ
easat-4847	39	17	the	the	DET
easat-4847	39	18	direction	direction	NOUN
easat-4847	39	19	for	for	ADP
easat-4847	39	20	future	future	ADJ
easat-4847	39	21	study	study	NOUN
easat-4847	39	22	.	.	PUNCT
easat-4847	40	1	2	2	X
easat-4847	40	2	.	.	X
easat-4847	40	3	literature	literature	NOUN
easat-4847	40	4	review	review	PROPN
easat-4847	40	5	and	and	CCONJ
easat-4847	40	6	hypothesis	hypothesis	NOUN
easat-4847	40	7	development	development	NOUN
easat-4847	40	8	according	accord	VERB
easat-4847	40	9	to	to	ADP
easat-4847	40	10	iasb	iasb	PROPN
easat-4847	40	11	[	[	X
easat-4847	40	12	9	9	NUM
easat-4847	40	13	]	]	X
easat-4847	40	14	ifrs	ifrs	NOUN
easat-4847	40	15	is	be	AUX
easat-4847	40	16	a	a	DET
easat-4847	40	17	single	single	ADJ
easat-4847	40	18	set	set	NOUN
easat-4847	40	19	of	of	ADP
easat-4847	40	20	high	high	ADJ
easat-4847	40	21	-	-	PUNCT
easat-4847	40	22	quality	quality	NOUN
easat-4847	40	23	accounting	accounting	NOUN
easat-4847	40	24	standards	standard	NOUN
easat-4847	40	25	that	that	PRON
easat-4847	40	26	provides	provide	VERB
easat-4847	40	27	a	a	DET
easat-4847	40	28	common	common	ADJ
easat-4847	40	29	global	global	ADJ
easat-4847	40	30	language	language	NOUN
easat-4847	40	31	for	for	ADP
easat-4847	40	32	business	business	NOUN
easat-4847	40	33	entities	entity	NOUN
easat-4847	40	34	to	to	PART
easat-4847	40	35	prepare	prepare	VERB
easat-4847	40	36	understandable	understandable	ADJ
easat-4847	40	37	and	and	CCONJ
easat-4847	40	38	comparable	comparable	ADJ
easat-4847	40	39	financial	financial	ADJ
easat-4847	40	40	reports	report	NOUN
easat-4847	40	41	across	across	ADP
easat-4847	40	42	international	international	ADJ
easat-4847	40	43	boundaries	boundary	NOUN
easat-4847	40	44	.	.	PUNCT
easat-4847	41	1	in	in	ADP
easat-4847	41	2	the	the	DET
easat-4847	41	3	context	context	NOUN
easat-4847	41	4	of	of	ADP
easat-4847	41	5	globalization	globalization	NOUN
easat-4847	41	6	and	and	CCONJ
easat-4847	41	7	international	international	ADJ
easat-4847	41	8	economic	economic	ADJ
easat-4847	41	9	integration	integration	NOUN
easat-4847	41	10	,	,	PUNCT
easat-4847	41	11	implementing	implement	VERB
easat-4847	41	12	ifrs	ifrs	PROPN
easat-4847	41	13	is	be	AUX
easat-4847	41	14	essential	essential	ADJ
easat-4847	41	15	to	to	PART
easat-4847	41	16	enhance	enhance	VERB
easat-4847	41	17	the	the	DET
easat-4847	41	18	quality	quality	NOUN
easat-4847	41	19	of	of	ADP
easat-4847	41	20	financial	financial	ADJ
easat-4847	41	21	reporting	reporting	NOUN
easat-4847	41	22	.	.	PUNCT
easat-4847	42	1	the	the	DET
easat-4847	42	2	legal	legal	ADJ
easat-4847	42	3	accounting	accounting	NOUN
easat-4847	42	4	system	system	NOUN
easat-4847	42	5	comprises	comprise	VERB
easat-4847	42	6	all	all	DET
easat-4847	42	7	legal	legal	ADJ
easat-4847	42	8	norms	norm	NOUN
easat-4847	42	9	and	and	CCONJ
easat-4847	42	10	documents	document	NOUN
easat-4847	42	11	governing	govern	VERB
easat-4847	42	12	accounting	accounting	NOUN
easat-4847	42	13	practices	practice	NOUN
easat-4847	42	14	.	.	PUNCT
easat-4847	43	1	many	many	ADJ
easat-4847	43	2	countries	country	NOUN
easat-4847	43	3	have	have	VERB
easat-4847	43	4	a	a	DET
easat-4847	43	5	national	national	ADJ
easat-4847	43	6	accounting	accounting	NOUN
easat-4847	43	7	regime	regime	NOUN
easat-4847	43	8	with	with	ADP
easat-4847	43	9	clear	clear	ADJ
easat-4847	43	10	guiding	guide	VERB
easat-4847	43	11	circulars	circular	NOUN
easat-4847	43	12	on	on	ADP
easat-4847	43	13	recording	record	VERB
easat-4847	43	14	accounting	accounting	NOUN
easat-4847	43	15	1599	1599	NUM
easat-4847	43	16	edelweiss	edelweiss	PROPN
easat-4847	43	17	applied	apply	VERB
easat-4847	43	18	science	science	NOUN
easat-4847	43	19	and	and	CCONJ
easat-4847	43	20	technology	technology	NOUN
easat-4847	43	21	issn	issn	PROPN
easat-4847	43	22	:	:	PUNCT
easat-4847	43	23	2576	2576	NUM
easat-4847	43	24	-	-	SYM
easat-4847	43	25	8484	8484	NUM
easat-4847	43	26	vol	vol	NOUN
easat-4847	43	27	.	.	PROPN
easat-4847	44	1	9	9	NUM
easat-4847	44	2	,	,	PUNCT
easat-4847	44	3	no	no	INTJ
easat-4847	44	4	.	.	NOUN
easat-4847	44	5	2	2	NUM
easat-4847	44	6	:	:	SYM
easat-4847	44	7	1597	1597	NUM
easat-4847	44	8	-	-	SYM
easat-4847	44	9	1608	1608	NUM
easat-4847	44	10	,	,	PUNCT
easat-4847	44	11	2025	2025	NUM
easat-4847	44	12	doi	doi	NOUN
easat-4847	44	13	:	:	PUNCT
easat-4847	44	14	10.55214/25768484.v9i2.4847	10.55214/25768484.v9i2.4847	NUM
easat-4847	44	15	©	©	PROPN
easat-4847	44	16	2025	2025	NUM
easat-4847	44	17	by	by	ADP
easat-4847	44	18	the	the	DET
easat-4847	44	19	authors	author	NOUN
easat-4847	44	20	;	;	PUNCT
easat-4847	44	21	licensee	licensee	PROPN
easat-4847	44	22	learning	learn	VERB
easat-4847	44	23	gate	gate	NOUN
easat-4847	44	24	transactions	transaction	NOUN
easat-4847	44	25	and	and	CCONJ
easat-4847	44	26	preparing	prepare	VERB
easat-4847	44	27	financial	financial	ADJ
easat-4847	44	28	statements	statement	NOUN
easat-4847	44	29	suitable	suitable	ADJ
easat-4847	44	30	for	for	ADP
easat-4847	44	31	publication	publication	NOUN
easat-4847	44	32	.	.	PUNCT
easat-4847	45	1	many	many	ADJ
easat-4847	45	2	researchers	researcher	NOUN
easat-4847	45	3	assert	assert	VERB
easat-4847	45	4	the	the	DET
easat-4847	45	5	influence	influence	NOUN
easat-4847	45	6	of	of	ADP
easat-4847	45	7	the	the	DET
easat-4847	45	8	legal	legal	ADJ
easat-4847	45	9	system	system	NOUN
easat-4847	45	10	on	on	ADP
easat-4847	45	11	the	the	DET
easat-4847	45	12	implementation	implementation	NOUN
easat-4847	45	13	of	of	ADP
easat-4847	45	14	ifrs	ifrs	PROPN
easat-4847	45	15	al‐htaybat	al‐htaybat	NOUN
easat-4847	45	16	[	[	X
easat-4847	45	17	10	10	NUM
easat-4847	45	18	]	]	X
easat-4847	45	19	;	;	PUNCT
easat-4847	45	20	madawaki	madawaki	X
easat-4847	46	1	[	[	X
easat-4847	46	2	11	11	NUM
easat-4847	46	3	]	]	PUNCT
easat-4847	46	4	and	and	CCONJ
easat-4847	46	5	bonito	bonito	PROPN
easat-4847	46	6	and	and	CCONJ
easat-4847	46	7	pais	pais	NOUN
easat-4847	47	1	[	[	X
easat-4847	47	2	12	12	NUM
easat-4847	47	3	]	]	PUNCT
easat-4847	47	4	.	.	PUNCT
easat-4847	48	1	bonito	bonito	PROPN
easat-4847	48	2	and	and	CCONJ
easat-4847	48	3	pais	pais	NOUN
easat-4847	49	1	[	[	X
easat-4847	49	2	12	12	NUM
easat-4847	49	3	]	]	PUNCT
easat-4847	49	4	used	use	VERB
easat-4847	49	5	a	a	DET
easat-4847	49	6	sample	sample	NOUN
easat-4847	49	7	of	of	ADP
easat-4847	49	8	84	84	NUM
easat-4847	49	9	adopters	adopter	NOUN
easat-4847	49	10	and	and	CCONJ
easat-4847	49	11	non	non	NOUN
easat-4847	49	12	-	-	NOUN
easat-4847	49	13	adopters	adopter	NOUN
easat-4847	49	14	of	of	ADP
easat-4847	49	15	ifrs	ifrs	PROPN
easat-4847	49	16	for	for	ADP
easat-4847	49	17	smes	sme	NOUN
easat-4847	49	18	,	,	PUNCT
easat-4847	49	19	both	both	PRON
easat-4847	49	20	in	in	ADP
easat-4847	49	21	developed	developed	ADJ
easat-4847	49	22	and	and	CCONJ
easat-4847	49	23	developing	develop	VERB
easat-4847	49	24	countries	country	NOUN
easat-4847	49	25	,	,	PUNCT
easat-4847	49	26	and	and	CCONJ
easat-4847	49	27	found	find	VERB
easat-4847	49	28	that	that	SCONJ
easat-4847	49	29	the	the	DET
easat-4847	49	30	national	national	ADJ
easat-4847	49	31	accounting	accounting	PROPN
easat-4847	49	32	regime	regime	NOUN
easat-4847	49	33	impedes	impede	VERB
easat-4847	49	34	the	the	DET
easat-4847	49	35	adoption	adoption	NOUN
easat-4847	49	36	of	of	ADP
easat-4847	49	37	ifrs	ifrs	PROPN
easat-4847	49	38	,	,	PUNCT
easat-4847	49	39	while	while	SCONJ
easat-4847	49	40	doan	doan	NOUN
easat-4847	49	41	,	,	PUNCT
easat-4847	49	42	et	et	PROPN
easat-4847	49	43	al	al	PROPN
easat-4847	49	44	.	.	PUNCT
easat-4847	50	1	[	[	X
easat-4847	50	2	13	13	NUM
easat-4847	50	3	]	]	PUNCT
easat-4847	50	4	found	find	VERB
easat-4847	50	5	a	a	DET
easat-4847	50	6	positive	positive	ADJ
easat-4847	50	7	impact	impact	NOUN
easat-4847	50	8	of	of	ADP
easat-4847	50	9	national	national	ADJ
easat-4847	50	10	accounting	accounting	NOUN
easat-4847	50	11	regime	regime	NOUN
easat-4847	50	12	on	on	ADP
easat-4847	50	13	the	the	DET
easat-4847	50	14	application	application	NOUN
easat-4847	50	15	of	of	ADP
easat-4847	50	16	ifrs	ifrs	PROPN
easat-4847	50	17	.	.	PUNCT
easat-4847	51	1	in	in	ADP
easat-4847	51	2	the	the	DET
easat-4847	51	3	context	context	NOUN
easat-4847	51	4	of	of	ADP
easat-4847	51	5	the	the	DET
easat-4847	51	6	lack	lack	NOUN
easat-4847	51	7	of	of	ADP
easat-4847	51	8	corresponding	correspond	VERB
easat-4847	51	9	vietnamese	vietnamese	ADJ
easat-4847	51	10	accounting	accounting	NOUN
easat-4847	51	11	standards	standard	NOUN
easat-4847	51	12	for	for	ADP
easat-4847	51	13	financial	financial	ADJ
easat-4847	51	14	instruments	instrument	NOUN
easat-4847	51	15	,	,	PUNCT
easat-4847	51	16	further	further	ADJ
easat-4847	51	17	research	research	NOUN
easat-4847	51	18	is	be	AUX
easat-4847	51	19	necessary	necessary	ADJ
easat-4847	51	20	to	to	PART
easat-4847	51	21	implement	implement	VERB
easat-4847	51	22	ifrs	ifrs	PROPN
easat-4847	51	23	.	.	PUNCT
easat-4847	52	1	hypothesis	hypothesis	NOUN
easat-4847	52	2	1	1	NUM
easat-4847	52	3	:	:	PUNCT
easat-4847	52	4	a	a	DET
easat-4847	52	5	legal	legal	ADJ
easat-4847	52	6	system	system	NOUN
easat-4847	52	7	on	on	ADP
easat-4847	52	8	accounting	accounting	NOUN
easat-4847	52	9	(	(	PUNCT
easat-4847	52	10	ls	ls	PROPN
easat-4847	52	11	)	)	PUNCT
easat-4847	52	12	with	with	ADP
easat-4847	52	13	full	full	ADJ
easat-4847	52	14	and	and	CCONJ
easat-4847	52	15	clear	clear	ADJ
easat-4847	52	16	regulations	regulation	NOUN
easat-4847	52	17	will	will	AUX
easat-4847	52	18	facilitate	facilitate	VERB
easat-4847	52	19	the	the	DET
easat-4847	52	20	application	application	NOUN
easat-4847	52	21	of	of	ADP
easat-4847	52	22	ifrs	ifrs	PROPN
easat-4847	52	23	on	on	ADP
easat-4847	52	24	financial	financial	ADJ
easat-4847	52	25	instruments	instrument	NOUN
easat-4847	52	26	at	at	ADP
easat-4847	52	27	vietnamese	vietnamese	ADJ
easat-4847	52	28	commercial	commercial	ADJ
easat-4847	52	29	banks	bank	NOUN
easat-4847	52	30	,	,	PUNCT
easat-4847	52	31	thus	thus	ADV
easat-4847	52	32	having	have	VERB
easat-4847	52	33	a	a	DET
easat-4847	52	34	positive	positive	ADJ
easat-4847	52	35	impact	impact	NOUN
easat-4847	52	36	on	on	ADP
easat-4847	52	37	the	the	DET
easat-4847	52	38	application	application	NOUN
easat-4847	52	39	.	.	PUNCT
easat-4847	53	1	the	the	DET
easat-4847	53	2	financial	financial	ADJ
easat-4847	53	3	market	market	NOUN
easat-4847	53	4	includes	include	VERB
easat-4847	53	5	the	the	DET
easat-4847	53	6	money	money	NOUN
easat-4847	53	7	and	and	CCONJ
easat-4847	53	8	capital	capital	NOUN
easat-4847	53	9	markets	market	NOUN
easat-4847	53	10	,	,	PUNCT
easat-4847	53	11	the	the	DET
easat-4847	53	12	latter	latter	NOUN
easat-4847	53	13	of	of	ADP
easat-4847	53	14	which	which	PRON
easat-4847	53	15	is	be	AUX
easat-4847	53	16	the	the	DET
easat-4847	53	17	market	market	NOUN
easat-4847	53	18	for	for	ADP
easat-4847	53	19	trading	trade	VERB
easat-4847	53	20	financial	financial	ADJ
easat-4847	53	21	instruments	instrument	NOUN
easat-4847	53	22	with	with	ADP
easat-4847	53	23	maturities	maturity	NOUN
easat-4847	53	24	of	of	ADP
easat-4847	53	25	more	more	ADJ
easat-4847	53	26	than	than	ADP
easat-4847	53	27	one	one	NUM
easat-4847	53	28	year	year	NOUN
easat-4847	53	29	,	,	PUNCT
easat-4847	53	30	providing	provide	VERB
easat-4847	53	31	long	long	ADJ
easat-4847	53	32	-	-	PUNCT
easat-4847	53	33	term	term	NOUN
easat-4847	53	34	financing	financing	NOUN
easat-4847	53	35	for	for	ADP
easat-4847	53	36	the	the	DET
easat-4847	53	37	entities	entity	NOUN
easat-4847	53	38	for	for	ADP
easat-4847	53	39	production	production	NOUN
easat-4847	53	40	and	and	CCONJ
easat-4847	53	41	economic	economic	ADJ
easat-4847	53	42	growth	growth	NOUN
easat-4847	53	43	.	.	PUNCT
easat-4847	54	1	the	the	DET
easat-4847	54	2	development	development	NOUN
easat-4847	54	3	of	of	ADP
easat-4847	54	4	the	the	DET
easat-4847	54	5	financial	financial	ADJ
easat-4847	54	6	market	market	NOUN
easat-4847	54	7	ensures	ensure	VERB
easat-4847	54	8	the	the	DET
easat-4847	54	9	quality	quality	NOUN
easat-4847	54	10	of	of	ADP
easat-4847	54	11	financial	financial	ADJ
easat-4847	54	12	information	information	NOUN
easat-4847	54	13	.	.	PUNCT
easat-4847	55	1	the	the	DET
easat-4847	55	2	application	application	NOUN
easat-4847	55	3	of	of	ADP
easat-4847	55	4	ifrs	ifrs	NOUN
easat-4847	55	5	related	relate	VERB
easat-4847	55	6	to	to	ADP
easat-4847	55	7	financial	financial	ADJ
easat-4847	55	8	instruments	instrument	NOUN
easat-4847	55	9	requires	require	VERB
easat-4847	55	10	the	the	DET
easat-4847	55	11	determination	determination	NOUN
easat-4847	55	12	of	of	ADP
easat-4847	55	13	financial	financial	ADJ
easat-4847	55	14	instruments	instrument	NOUN
easat-4847	55	15	based	base	VERB
easat-4847	55	16	on	on	ADP
easat-4847	55	17	the	the	DET
easat-4847	55	18	fair	fair	ADJ
easat-4847	55	19	value	value	NOUN
easat-4847	55	20	principle	principle	NOUN
easat-4847	55	21	,	,	PUNCT
easat-4847	55	22	setting	set	VERB
easat-4847	55	23	aside	aside	ADP
easat-4847	55	24	provisions	provision	NOUN
easat-4847	55	25	for	for	ADP
easat-4847	55	26	future	future	ADJ
easat-4847	55	27	losses	loss	NOUN
easat-4847	55	28	,	,	PUNCT
easat-4847	55	29	etc	etc	X
easat-4847	55	30	.	.	X
easat-4847	56	1	the	the	DET
easat-4847	56	2	financial	financial	ADJ
easat-4847	56	3	market	market	NOUN
easat-4847	56	4	is	be	AUX
easat-4847	56	5	considered	consider	VERB
easat-4847	56	6	to	to	PART
easat-4847	56	7	impact	impact	VERB
easat-4847	56	8	the	the	DET
easat-4847	56	9	application	application	NOUN
easat-4847	56	10	of	of	ADP
easat-4847	56	11	ifrs	ifrs	PROPN
easat-4847	56	12	in	in	ADP
easat-4847	56	13	general	general	ADJ
easat-4847	56	14	and	and	CCONJ
easat-4847	56	15	particularly	particularly	ADV
easat-4847	56	16	on	on	ADP
easat-4847	56	17	ifrs	ifrs	NOUN
easat-4847	56	18	related	relate	VERB
easat-4847	56	19	to	to	ADP
easat-4847	56	20	financial	financial	ADJ
easat-4847	56	21	instruments	instrument	NOUN
easat-4847	56	22	[	[	X
easat-4847	56	23	14	14	NUM
easat-4847	56	24	,	,	PUNCT
easat-4847	56	25	15	15	NUM
easat-4847	56	26	]	]	PUNCT
easat-4847	56	27	.	.	PUNCT
easat-4847	57	1	therefore	therefore	ADV
easat-4847	57	2	,	,	PUNCT
easat-4847	57	3	an	an	DET
easat-4847	57	4	efficient	efficient	ADJ
easat-4847	57	5	financial	financial	ADJ
easat-4847	57	6	market	market	NOUN
easat-4847	57	7	is	be	AUX
easat-4847	57	8	needed	need	VERB
easat-4847	57	9	to	to	PART
easat-4847	57	10	provide	provide	VERB
easat-4847	57	11	reliable	reliable	ADJ
easat-4847	57	12	economic	economic	ADJ
easat-4847	57	13	data	datum	NOUN
easat-4847	57	14	and	and	CCONJ
easat-4847	57	15	parameters	parameter	NOUN
easat-4847	57	16	to	to	PART
easat-4847	57	17	determine	determine	VERB
easat-4847	57	18	fair	fair	ADJ
easat-4847	57	19	value	value	NOUN
easat-4847	57	20	or	or	CCONJ
easat-4847	57	21	to	to	PART
easat-4847	57	22	have	have	VERB
easat-4847	57	23	all	all	DET
easat-4847	57	24	forecasting	forecast	VERB
easat-4847	57	25	elements	element	NOUN
easat-4847	57	26	and	and	CCONJ
easat-4847	57	27	historical	historical	ADJ
easat-4847	57	28	data	datum	NOUN
easat-4847	57	29	.	.	PUNCT
easat-4847	58	1	hypothesis	hypothesis	NOUN
easat-4847	58	2	2	2	NUM
easat-4847	58	3	:	:	PUNCT
easat-4847	58	4	the	the	DET
easat-4847	58	5	development	development	NOUN
easat-4847	58	6	of	of	ADP
easat-4847	58	7	the	the	DET
easat-4847	58	8	market	market	NOUN
easat-4847	58	9	(	(	PUNCT
easat-4847	58	10	dm	dm	NOUN
easat-4847	58	11	)	)	PUNCT
easat-4847	58	12	positively	positively	ADV
easat-4847	58	13	impacts	impact	VERB
easat-4847	58	14	the	the	DET
easat-4847	58	15	application	application	NOUN
easat-4847	58	16	of	of	ADP
easat-4847	58	17	ifrs	ifrs	PROPN
easat-4847	58	18	to	to	ADP
easat-4847	58	19	financial	financial	ADJ
easat-4847	58	20	instruments	instrument	NOUN
easat-4847	58	21	at	at	ADP
easat-4847	58	22	vietnamese	vietnamese	ADJ
easat-4847	58	23	commercial	commercial	ADJ
easat-4847	58	24	banks	bank	NOUN
easat-4847	58	25	.	.	PUNCT
easat-4847	59	1	one	one	NUM
easat-4847	59	2	of	of	ADP
easat-4847	59	3	the	the	DET
easat-4847	59	4	many	many	ADJ
easat-4847	59	5	challenges	challenge	NOUN
easat-4847	59	6	developing	develop	VERB
easat-4847	59	7	countries	country	NOUN
easat-4847	59	8	face	face	VERB
easat-4847	59	9	when	when	SCONJ
easat-4847	59	10	transitioning	transition	VERB
easat-4847	59	11	to	to	ADP
easat-4847	59	12	and	and	CCONJ
easat-4847	59	13	adopting	adopt	VERB
easat-4847	59	14	ifrs	ifrs	NOUN
easat-4847	59	15	is	be	AUX
easat-4847	59	16	the	the	DET
easat-4847	59	17	managers	manager	NOUN
easat-4847	59	18	’	’	PART
easat-4847	59	19	awareness	awareness	NOUN
easat-4847	59	20	.	.	PUNCT
easat-4847	60	1	the	the	DET
easat-4847	60	2	conversion	conversion	NOUN
easat-4847	60	3	of	of	ADP
easat-4847	60	4	financial	financial	ADJ
easat-4847	60	5	statements	statement	NOUN
easat-4847	60	6	to	to	ADP
easat-4847	60	7	ifrs	ifrs	NOUN
easat-4847	60	8	in	in	ADP
easat-4847	60	9	companies	company	NOUN
easat-4847	60	10	requires	require	VERB
easat-4847	60	11	consensus	consensus	NOUN
easat-4847	60	12	and	and	CCONJ
easat-4847	60	13	support	support	NOUN
easat-4847	60	14	of	of	ADP
easat-4847	60	15	the	the	DET
easat-4847	60	16	board	board	NOUN
easat-4847	60	17	of	of	ADP
easat-4847	60	18	managers	manager	NOUN
easat-4847	60	19	[	[	X
easat-4847	60	20	16	16	NUM
easat-4847	60	21	]	]	PUNCT
easat-4847	60	22	.	.	PUNCT
easat-4847	61	1	the	the	DET
easat-4847	61	2	competence	competence	NOUN
easat-4847	61	3	and	and	CCONJ
easat-4847	61	4	attitude	attitude	NOUN
easat-4847	61	5	of	of	ADP
easat-4847	61	6	managers	manager	NOUN
easat-4847	61	7	play	play	VERB
easat-4847	61	8	an	an	DET
easat-4847	61	9	essential	essential	ADJ
easat-4847	61	10	role	role	NOUN
easat-4847	61	11	in	in	ADP
easat-4847	61	12	creating	create	VERB
easat-4847	61	13	favorable	favorable	ADJ
easat-4847	61	14	conditions	condition	NOUN
easat-4847	61	15	for	for	ADP
easat-4847	61	16	adopting	adopt	VERB
easat-4847	61	17	ifrs	ifrs	NOUN
easat-4847	61	18	within	within	ADP
easat-4847	61	19	an	an	DET
easat-4847	61	20	organization	organization	NOUN
easat-4847	61	21	[	[	X
easat-4847	61	22	17	17	NUM
easat-4847	61	23	]	]	PUNCT
easat-4847	61	24	.	.	PUNCT
easat-4847	62	1	the	the	DET
easat-4847	62	2	support	support	NOUN
easat-4847	62	3	of	of	ADP
easat-4847	62	4	managers	manager	NOUN
easat-4847	62	5	has	have	AUX
easat-4847	62	6	also	also	ADV
easat-4847	62	7	been	be	AUX
easat-4847	62	8	identified	identify	VERB
easat-4847	62	9	as	as	ADP
easat-4847	62	10	one	one	NUM
easat-4847	62	11	of	of	ADP
easat-4847	62	12	the	the	DET
easat-4847	62	13	factors	factor	NOUN
easat-4847	62	14	influencing	influence	VERB
easat-4847	62	15	the	the	DET
easat-4847	62	16	adoption	adoption	NOUN
easat-4847	62	17	of	of	ADP
easat-4847	62	18	ifrs	ifrs	PROPN
easat-4847	62	19	in	in	ADP
easat-4847	62	20	vietnamese	vietnamese	ADJ
easat-4847	62	21	enterprises	enterprise	NOUN
easat-4847	62	22	[	[	X
easat-4847	62	23	6	6	NUM
easat-4847	62	24	]	]	PUNCT
easat-4847	62	25	.	.	PUNCT
easat-4847	63	1	hypothesis	hypothesis	NOUN
easat-4847	63	2	3	3	NUM
easat-4847	63	3	:	:	PUNCT
easat-4847	63	4	the	the	DET
easat-4847	63	5	support	support	NOUN
easat-4847	63	6	of	of	ADP
easat-4847	63	7	managers	manager	NOUN
easat-4847	63	8	(	(	PUNCT
easat-4847	63	9	sm	sm	X
easat-4847	63	10	)	)	PUNCT
easat-4847	63	11	positively	positively	ADV
easat-4847	63	12	impacts	impact	VERB
easat-4847	63	13	the	the	DET
easat-4847	63	14	application	application	NOUN
easat-4847	63	15	of	of	ADP
easat-4847	63	16	ifrs	ifrs	PROPN
easat-4847	63	17	to	to	ADP
easat-4847	63	18	financial	financial	ADJ
easat-4847	63	19	instruments	instrument	NOUN
easat-4847	63	20	at	at	ADP
easat-4847	63	21	vietnamese	vietnamese	ADJ
easat-4847	63	22	commercial	commercial	ADJ
easat-4847	63	23	banks	bank	NOUN
easat-4847	63	24	.	.	PUNCT
easat-4847	64	1	the	the	DET
easat-4847	64	2	application	application	NOUN
easat-4847	64	3	of	of	ADP
easat-4847	64	4	international	international	ADJ
easat-4847	64	5	accounting	accounting	NOUN
easat-4847	64	6	standards	standard	NOUN
easat-4847	64	7	in	in	ADP
easat-4847	64	8	practice	practice	NOUN
easat-4847	64	9	will	will	AUX
easat-4847	64	10	depend	depend	VERB
easat-4847	64	11	significantly	significantly	ADV
easat-4847	64	12	on	on	ADP
easat-4847	64	13	the	the	DET
easat-4847	64	14	qualifications	qualification	NOUN
easat-4847	64	15	and	and	CCONJ
easat-4847	64	16	professionalism	professionalism	NOUN
easat-4847	64	17	of	of	ADP
easat-4847	64	18	accounting	accounting	NOUN
easat-4847	64	19	personnel	personnel	NOUN
easat-4847	64	20	choi	choi	NOUN
easat-4847	64	21	and	and	CCONJ
easat-4847	64	22	meek	meek	NOUN
easat-4847	64	23	[	[	X
easat-4847	64	24	18	18	NUM
easat-4847	64	25	]	]	PUNCT
easat-4847	64	26	.	.	PUNCT
easat-4847	65	1	uyar	uyar	NOUN
easat-4847	65	2	and	and	CCONJ
easat-4847	65	3	güngörmüş	güngörmüş	NOUN
easat-4847	65	4	[	[	X
easat-4847	65	5	19	19	NUM
easat-4847	65	6	]	]	PUNCT
easat-4847	65	7	investigated	investigate	VERB
easat-4847	65	8	the	the	DET
easat-4847	65	9	basic	basic	ADJ
easat-4847	65	10	knowledge	knowledge	NOUN
easat-4847	65	11	and	and	CCONJ
easat-4847	65	12	perceptions	perception	NOUN
easat-4847	65	13	of	of	ADP
easat-4847	65	14	accountants	accountant	NOUN
easat-4847	65	15	regarding	regard	VERB
easat-4847	65	16	ifrs	ifrs	PROPN
easat-4847	65	17	for	for	ADP
easat-4847	65	18	smes	sme	NOUN
easat-4847	65	19	in	in	ADP
easat-4847	65	20	turkey	turkey	NOUN
easat-4847	65	21	and	and	CCONJ
easat-4847	65	22	found	find	VERB
easat-4847	65	23	evidence	evidence	NOUN
easat-4847	65	24	that	that	SCONJ
easat-4847	65	25	the	the	DET
easat-4847	65	26	lack	lack	NOUN
easat-4847	65	27	of	of	ADP
easat-4847	65	28	qualified	qualified	ADJ
easat-4847	65	29	accounting	accounting	NOUN
easat-4847	65	30	staff	staff	NOUN
easat-4847	65	31	is	be	AUX
easat-4847	65	32	one	one	NUM
easat-4847	65	33	of	of	ADP
easat-4847	65	34	the	the	DET
easat-4847	65	35	obstacles	obstacle	NOUN
easat-4847	65	36	to	to	ADP
easat-4847	65	37	implementing	implement	VERB
easat-4847	65	38	ifrs	ifrs	NOUN
easat-4847	65	39	for	for	ADP
easat-4847	65	40	businesses	business	NOUN
easat-4847	65	41	.	.	PUNCT
easat-4847	66	1	al‐htaybat	al‐htaybat	NOUN
easat-4847	66	2	[	[	X
easat-4847	66	3	10	10	NUM
easat-4847	66	4	]	]	X
easat-4847	66	5	research	research	NOUN
easat-4847	66	6	identified	identify	VERB
easat-4847	66	7	the	the	DET
easat-4847	66	8	relationship	relationship	NOUN
easat-4847	66	9	between	between	ADP
easat-4847	66	10	the	the	DET
easat-4847	66	11	qualifications	qualification	NOUN
easat-4847	66	12	of	of	ADP
easat-4847	66	13	accountants	accountant	NOUN
easat-4847	66	14	and	and	CCONJ
easat-4847	66	15	the	the	DET
easat-4847	66	16	adoption	adoption	NOUN
easat-4847	66	17	of	of	ADP
easat-4847	66	18	ifrs	ifrs	PROPN
easat-4847	66	19	in	in	ADP
easat-4847	66	20	companies	company	NOUN
easat-4847	66	21	.	.	PUNCT
easat-4847	67	1	doan	doan	PROPN
easat-4847	67	2	,	,	PUNCT
easat-4847	67	3	et	et	PROPN
easat-4847	67	4	al	al	PROPN
easat-4847	67	5	.	.	PUNCT
easat-4847	68	1	[	[	X
easat-4847	68	2	13	13	NUM
easat-4847	68	3	]	]	PUNCT
easat-4847	68	4	also	also	ADV
easat-4847	68	5	find	find	VERB
easat-4847	68	6	the	the	DET
easat-4847	68	7	most	most	ADV
easat-4847	68	8	substantial	substantial	ADJ
easat-4847	68	9	impact	impact	NOUN
easat-4847	68	10	of	of	ADP
easat-4847	68	11	the	the	DET
easat-4847	68	12	accounting	accounting	NOUN
easat-4847	68	13	team	team	NOUN
easat-4847	68	14	's	's	PART
easat-4847	68	15	level	level	NOUN
easat-4847	68	16	and	and	CCONJ
easat-4847	68	17	competence	competence	NOUN
easat-4847	68	18	on	on	ADP
easat-4847	68	19	the	the	DET
easat-4847	68	20	ifrs	ifrs	PROPN
easat-4847	68	21	application	application	NOUN
easat-4847	68	22	.	.	PUNCT
easat-4847	69	1	hypothesis	hypothesis	NOUN
easat-4847	69	2	4	4	NUM
easat-4847	69	3	:	:	PUNCT
easat-4847	69	4	accountants	accountant	NOUN
easat-4847	69	5	'	'	PART
easat-4847	69	6	qualifications	qualification	NOUN
easat-4847	69	7	and	and	CCONJ
easat-4847	69	8	experience	experience	NOUN
easat-4847	69	9	(	(	PUNCT
easat-4847	69	10	ac	ac	ADJ
easat-4847	69	11	)	)	PUNCT
easat-4847	69	12	positively	positively	ADV
easat-4847	69	13	impact	impact	VERB
easat-4847	69	14	the	the	DET
easat-4847	69	15	application	application	NOUN
easat-4847	69	16	of	of	ADP
easat-4847	69	17	ifrs	ifrs	PROPN
easat-4847	69	18	on	on	ADP
easat-4847	69	19	financial	financial	ADJ
easat-4847	69	20	financial	financial	ADJ
easat-4847	69	21	instruments	instrument	NOUN
easat-4847	69	22	at	at	ADP
easat-4847	69	23	vietnamese	vietnamese	ADJ
easat-4847	69	24	commercial	commercial	ADJ
easat-4847	69	25	banks	bank	NOUN
easat-4847	69	26	.	.	PUNCT
easat-4847	70	1	ifrs9	ifrs9	X
easat-4847	70	2	replaces	replace	VERB
easat-4847	70	3	the	the	DET
easat-4847	70	4	existing	exist	VERB
easat-4847	70	5	ias39	ias39	NOUN
easat-4847	70	6	from	from	ADP
easat-4847	70	7	1	1	NUM
easat-4847	70	8	january	january	PROPN
easat-4847	70	9	2018	2018	NUM
easat-4847	70	10	and	and	CCONJ
easat-4847	70	11	introduces	introduce	VERB
easat-4847	70	12	changes	change	NOUN
easat-4847	70	13	in	in	ADP
easat-4847	70	14	the	the	DET
easat-4847	70	15	classification	classification	NOUN
easat-4847	70	16	and	and	CCONJ
easat-4847	70	17	measurement	measurement	NOUN
easat-4847	70	18	of	of	ADP
easat-4847	70	19	financial	financial	ADJ
easat-4847	70	20	assets	asset	NOUN
easat-4847	70	21	,	,	PUNCT
easat-4847	70	22	accounting	account	VERB
easat-4847	70	23	for	for	ADP
easat-4847	70	24	changes	change	NOUN
easat-4847	70	25	in	in	ADP
easat-4847	70	26	own	own	ADJ
easat-4847	70	27	credit	credit	NOUN
easat-4847	70	28	risk	risk	NOUN
easat-4847	70	29	in	in	ADP
easat-4847	70	30	financial	financial	ADJ
easat-4847	70	31	liabilities	liability	NOUN
easat-4847	70	32	,	,	PUNCT
easat-4847	70	33	impairment	impairment	NOUN
easat-4847	70	34	,	,	PUNCT
easat-4847	70	35	and	and	CCONJ
easat-4847	70	36	hedge	hedge	NOUN
easat-4847	70	37	accounting	accounting	NOUN
easat-4847	70	38	.	.	PUNCT
easat-4847	71	1	the	the	DET
easat-4847	71	2	implementation	implementation	NOUN
easat-4847	71	3	of	of	ADP
easat-4847	71	4	ifrs9	ifrs9	NOUN
easat-4847	71	5	will	will	AUX
easat-4847	71	6	be	be	AUX
easat-4847	71	7	a	a	DET
easat-4847	71	8	significant	significant	ADJ
easat-4847	71	9	change	change	NOUN
easat-4847	71	10	to	to	ADP
easat-4847	71	11	the	the	DET
easat-4847	71	12	financial	financial	ADJ
easat-4847	71	13	reporting	reporting	NOUN
easat-4847	71	14	of	of	ADP
easat-4847	71	15	banks	bank	NOUN
easat-4847	71	16	to	to	PART
easat-4847	71	17	align	align	VERB
easat-4847	71	18	with	with	ADP
easat-4847	71	19	global	global	ADJ
easat-4847	71	20	best	good	ADJ
easat-4847	71	21	practices	practice	NOUN
easat-4847	71	22	,	,	PUNCT
easat-4847	71	23	strengthen	strengthen	VERB
easat-4847	71	24	their	their	PRON
easat-4847	71	25	business	business	NOUN
easat-4847	71	26	and	and	CCONJ
easat-4847	71	27	attract	attract	VERB
easat-4847	71	28	foreign	foreign	ADJ
easat-4847	71	29	investors	investor	NOUN
easat-4847	71	30	[	[	X
easat-4847	71	31	20	20	NUM
easat-4847	71	32	]	]	PUNCT
easat-4847	71	33	.	.	PUNCT
easat-4847	72	1	however	however	ADV
easat-4847	72	2	,	,	PUNCT
easat-4847	72	3	the	the	DET
easat-4847	72	4	transition	transition	NOUN
easat-4847	72	5	process	process	NOUN
easat-4847	72	6	is	be	AUX
easat-4847	72	7	not	not	PART
easat-4847	72	8	merely	merely	ADV
easat-4847	72	9	a	a	DET
easat-4847	72	10	change	change	NOUN
easat-4847	72	11	in	in	ADP
easat-4847	72	12	accounting	accounting	NOUN
easat-4847	72	13	policies	policy	NOUN
easat-4847	72	14	;	;	PUNCT
easat-4847	72	15	it	it	PRON
easat-4847	72	16	requires	require	VERB
easat-4847	72	17	significant	significant	ADJ
easat-4847	72	18	changes	change	NOUN
easat-4847	72	19	within	within	ADP
easat-4847	72	20	the	the	DET
easat-4847	72	21	business	business	NOUN
easat-4847	72	22	and	and	CCONJ
easat-4847	72	23	understanding	understanding	NOUN
easat-4847	72	24	and	and	CCONJ
easat-4847	72	25	cooperation	cooperation	NOUN
easat-4847	72	26	from	from	ADP
easat-4847	72	27	various	various	ADJ
easat-4847	72	28	departments	department	NOUN
easat-4847	72	29	[	[	X
easat-4847	72	30	21	21	NUM
easat-4847	72	31	]	]	PUNCT
easat-4847	72	32	.	.	PUNCT
easat-4847	73	1	this	this	DET
easat-4847	73	2	standard	standard	NOUN
easat-4847	73	3	necessitates	necessitate	VERB
easat-4847	73	4	the	the	DET
easat-4847	73	5	involvement	involvement	NOUN
easat-4847	73	6	of	of	ADP
easat-4847	73	7	all	all	DET
easat-4847	73	8	departments	department	NOUN
easat-4847	73	9	in	in	ADP
easat-4847	73	10	the	the	DET
easat-4847	73	11	bank	bank	NOUN
easat-4847	73	12	,	,	PUNCT
easat-4847	73	13	such	such	ADJ
easat-4847	73	14	as	as	ADP
easat-4847	73	15	business	business	NOUN
easat-4847	73	16	units	unit	NOUN
easat-4847	73	17	,	,	PUNCT
easat-4847	73	18	financial	financial	ADJ
easat-4847	73	19	accounting	accounting	NOUN
easat-4847	73	20	,	,	PUNCT
easat-4847	73	21	risk	risk	NOUN
easat-4847	73	22	management	management	NOUN
easat-4847	73	23	,	,	PUNCT
easat-4847	73	24	and	and	CCONJ
easat-4847	73	25	even	even	ADV
easat-4847	73	26	the	the	DET
easat-4847	73	27	bank	bank	NOUN
easat-4847	73	28	's	's	PART
easat-4847	73	29	leadership	leadership	NOUN
easat-4847	73	30	.	.	PUNCT
easat-4847	74	1	therefore	therefore	ADV
easat-4847	74	2	,	,	PUNCT
easat-4847	74	3	there	there	PRON
easat-4847	74	4	needs	need	VERB
easat-4847	74	5	to	to	PART
easat-4847	74	6	be	be	AUX
easat-4847	74	7	understanding	understanding	NOUN
easat-4847	74	8	and	and	CCONJ
easat-4847	74	9	collaboration	collaboration	NOUN
easat-4847	74	10	among	among	ADP
easat-4847	74	11	many	many	ADJ
easat-4847	74	12	departments	department	NOUN
easat-4847	74	13	in	in	ADP
easat-4847	74	14	the	the	DET
easat-4847	74	15	bank	bank	NOUN
easat-4847	74	16	concerning	concern	VERB
easat-4847	74	17	ifrs	ifrs	NOUN
easat-4847	74	18	standards	standard	NOUN
easat-4847	74	19	in	in	ADP
easat-4847	74	20	general	general	ADJ
easat-4847	74	21	and	and	CCONJ
easat-4847	74	22	ifrs	ifrs	PROPN
easat-4847	74	23	9	9	NUM
easat-4847	74	24	in	in	ADP
easat-4847	74	25	particular	particular	ADJ
easat-4847	74	26	.	.	PUNCT
easat-4847	75	1	1600	1600	NUM
easat-4847	75	2	edelweiss	edelweiss	PROPN
easat-4847	75	3	applied	apply	VERB
easat-4847	75	4	science	science	NOUN
easat-4847	75	5	and	and	CCONJ
easat-4847	75	6	technology	technology	NOUN
easat-4847	75	7	issn	issn	PROPN
easat-4847	75	8	:	:	PUNCT
easat-4847	75	9	2576	2576	NUM
easat-4847	75	10	-	-	SYM
easat-4847	75	11	8484	8484	NUM
easat-4847	75	12	vol	vol	NOUN
easat-4847	75	13	.	.	PROPN
easat-4847	76	1	9	9	NUM
easat-4847	76	2	,	,	PUNCT
easat-4847	76	3	no	no	INTJ
easat-4847	76	4	.	.	NOUN
easat-4847	76	5	2	2	NUM
easat-4847	76	6	:	:	SYM
easat-4847	76	7	1597	1597	NUM
easat-4847	76	8	-	-	SYM
easat-4847	76	9	1608	1608	NUM
easat-4847	76	10	,	,	PUNCT
easat-4847	76	11	2025	2025	NUM
easat-4847	76	12	doi	doi	NOUN
easat-4847	76	13	:	:	PUNCT
easat-4847	76	14	10.55214/25768484.v9i2.4847	10.55214/25768484.v9i2.4847	NUM
easat-4847	76	15	©	©	PROPN
easat-4847	76	16	2025	2025	NUM
easat-4847	76	17	by	by	ADP
easat-4847	76	18	the	the	DET
easat-4847	76	19	authors	author	NOUN
easat-4847	76	20	;	;	PUNCT
easat-4847	76	21	licensee	licensee	PROPN
easat-4847	76	22	learning	learn	VERB
easat-4847	76	23	gate	gate	PROPN
easat-4847	76	24	hypothesis	hypothesis	NOUN
easat-4847	76	25	5	5	NUM
easat-4847	76	26	:	:	PUNCT
easat-4847	76	27	the	the	DET
easat-4847	76	28	implementation	implementation	NOUN
easat-4847	76	29	staff	staff	NOUN
easat-4847	76	30	(	(	PUNCT
easat-4847	76	31	is	be	AUX
easat-4847	76	32	)	)	PUNCT
easat-4847	76	33	positively	positively	ADV
easat-4847	76	34	impacts	impact	VERB
easat-4847	76	35	the	the	DET
easat-4847	76	36	application	application	NOUN
easat-4847	76	37	of	of	ADP
easat-4847	76	38	ifrs	ifrs	PROPN
easat-4847	76	39	on	on	ADP
easat-4847	76	40	financial	financial	ADJ
easat-4847	76	41	financial	financial	ADJ
easat-4847	76	42	instruments	instrument	NOUN
easat-4847	76	43	at	at	ADP
easat-4847	76	44	vietnamese	vietnamese	ADJ
easat-4847	76	45	commercial	commercial	ADJ
easat-4847	76	46	banks	bank	NOUN
easat-4847	76	47	.	.	PUNCT
easat-4847	77	1	transitioning	transition	VERB
easat-4847	77	2	to	to	ADP
easat-4847	77	3	ifrs	ifrs	PROPN
easat-4847	77	4	is	be	AUX
easat-4847	77	5	costly	costly	ADJ
easat-4847	77	6	and	and	CCONJ
easat-4847	77	7	time	time	NOUN
easat-4847	77	8	consuming	consume	VERB
easat-4847	77	9	for	for	ADP
easat-4847	77	10	many	many	ADJ
easat-4847	77	11	business	business	NOUN
easat-4847	77	12	entities	entity	NOUN
easat-4847	77	13	[	[	X
easat-4847	77	14	15	15	NUM
easat-4847	77	15	,	,	PUNCT
easat-4847	77	16	22	22	NUM
easat-4847	77	17	]	]	PUNCT
easat-4847	77	18	.	.	PUNCT
easat-4847	78	1	initially	initially	ADV
easat-4847	78	2	,	,	PUNCT
easat-4847	78	3	the	the	DET
easat-4847	78	4	transition	transition	NOUN
easat-4847	78	5	process	process	NOUN
easat-4847	78	6	requires	require	VERB
easat-4847	78	7	costs	cost	NOUN
easat-4847	78	8	incurred	incur	VERB
easat-4847	78	9	for	for	ADP
easat-4847	78	10	staff	staff	NOUN
easat-4847	78	11	training	training	NOUN
easat-4847	78	12	,	,	PUNCT
easat-4847	78	13	changing	change	VERB
easat-4847	78	14	information	information	NOUN
easat-4847	78	15	systems	system	NOUN
easat-4847	78	16	and	and	CCONJ
easat-4847	78	17	processes	process	NOUN
easat-4847	78	18	,	,	PUNCT
easat-4847	78	19	and	and	CCONJ
easat-4847	78	20	external	external	ADJ
easat-4847	78	21	advisory	advisory	ADJ
easat-4847	78	22	services	service	NOUN
easat-4847	78	23	.	.	PUNCT
easat-4847	79	1	marin	marin	PROPN
easat-4847	79	2	,	,	PUNCT
easat-4847	79	3	et	et	PROPN
easat-4847	79	4	al	al	PROPN
easat-4847	79	5	.	.	PUNCT
easat-4847	80	1	[	[	X
easat-4847	80	2	16	16	NUM
easat-4847	80	3	]	]	PUNCT
easat-4847	80	4	surveyed	survey	VERB
easat-4847	80	5	the	the	DET
easat-4847	80	6	opinions	opinion	NOUN
easat-4847	80	7	of	of	ADP
easat-4847	80	8	71	71	NUM
easat-4847	80	9	certified	certified	ADJ
easat-4847	80	10	public	public	ADJ
easat-4847	80	11	accountants	accountant	NOUN
easat-4847	80	12	in	in	ADP
easat-4847	80	13	tunisia	tunisia	NOUN
easat-4847	80	14	and	and	CCONJ
easat-4847	80	15	concluded	conclude	VERB
easat-4847	80	16	that	that	SCONJ
easat-4847	80	17	one	one	NUM
easat-4847	80	18	of	of	ADP
easat-4847	80	19	the	the	DET
easat-4847	80	20	factors	factor	NOUN
easat-4847	80	21	hindering	hinder	VERB
easat-4847	80	22	the	the	DET
easat-4847	80	23	application	application	NOUN
easat-4847	80	24	of	of	ADP
easat-4847	80	25	ifrs	ifrs	PROPN
easat-4847	80	26	in	in	ADP
easat-4847	80	27	tunisia	tunisia	PROPN
easat-4847	80	28	is	be	AUX
easat-4847	80	29	cost	cost	NOUN
easat-4847	80	30	.	.	PUNCT
easat-4847	81	1	bassemir	bassemir	VERB
easat-4847	81	2	[	[	X
easat-4847	81	3	23	23	NUM
easat-4847	81	4	]	]	PUNCT
easat-4847	81	5	identified	identify	VERB
easat-4847	81	6	the	the	DET
easat-4847	81	7	need	need	NOUN
easat-4847	81	8	to	to	PART
easat-4847	81	9	change	change	VERB
easat-4847	81	10	the	the	DET
easat-4847	81	11	information	information	NOUN
easat-4847	81	12	system	system	NOUN
easat-4847	81	13	and	and	CCONJ
easat-4847	81	14	training	training	NOUN
easat-4847	81	15	and	and	CCONJ
easat-4847	81	16	development	development	NOUN
easat-4847	81	17	of	of	ADP
easat-4847	81	18	accounting	accounting	NOUN
easat-4847	81	19	staff	staff	NOUN
easat-4847	81	20	as	as	ADP
easat-4847	81	21	challenges	challenge	NOUN
easat-4847	81	22	to	to	ADP
easat-4847	81	23	applying	apply	VERB
easat-4847	81	24	ifrs	ifrs	NOUN
easat-4847	81	25	by	by	ADP
easat-4847	81	26	businesses	business	NOUN
easat-4847	81	27	in	in	ADP
easat-4847	81	28	germany	germany	PROPN
easat-4847	81	29	.	.	PUNCT
easat-4847	82	1	al	al	PROPN
easat-4847	82	2	-	-	PUNCT
easat-4847	82	3	absy	absy	PROPN
easat-4847	82	4	and	and	CCONJ
easat-4847	82	5	ismail	ismail	NOUN
easat-4847	82	6	[	[	X
easat-4847	82	7	14	14	NUM
easat-4847	82	8	]	]	PUNCT
easat-4847	82	9	also	also	ADV
easat-4847	82	10	studied	study	VERB
easat-4847	82	11	how	how	SCONJ
easat-4847	82	12	initial	initial	ADJ
easat-4847	82	13	costs	cost	NOUN
easat-4847	82	14	affect	affect	VERB
easat-4847	82	15	the	the	DET
easat-4847	82	16	application	application	NOUN
easat-4847	82	17	of	of	ADP
easat-4847	82	18	ias	ias	PROPN
easat-4847	82	19	/	/	SYM
easat-4847	82	20	ifrs	ifrs	PROPN
easat-4847	82	21	in	in	ADP
easat-4847	82	22	yemen	yemen	PROPN
easat-4847	82	23	.	.	PUNCT
easat-4847	83	1	the	the	DET
easat-4847	83	2	authors	author	NOUN
easat-4847	83	3	concluded	conclude	VERB
easat-4847	83	4	that	that	SCONJ
easat-4847	83	5	in	in	ADP
easat-4847	83	6	yemen	yemen	PROPN
easat-4847	83	7	,	,	PUNCT
easat-4847	83	8	a	a	DET
easat-4847	83	9	lack	lack	NOUN
easat-4847	83	10	of	of	ADP
easat-4847	83	11	competent	competent	ADJ
easat-4847	83	12	specialists	specialist	NOUN
easat-4847	83	13	regarding	regard	VERB
easat-4847	83	14	ifrs	ifrs	NOUN
easat-4847	83	15	and	and	CCONJ
easat-4847	83	16	a	a	DET
easat-4847	83	17	lack	lack	NOUN
easat-4847	83	18	of	of	ADP
easat-4847	83	19	education	education	NOUN
easat-4847	83	20	level	level	NOUN
easat-4847	83	21	of	of	ADP
easat-4847	83	22	accounts	account	NOUN
easat-4847	83	23	increase	increase	VERB
easat-4847	83	24	the	the	DET
easat-4847	83	25	costs	cost	NOUN
easat-4847	83	26	of	of	ADP
easat-4847	83	27	implementing	implement	VERB
easat-4847	83	28	ifrs	ifrs	PROPN
easat-4847	83	29	.	.	PUNCT
easat-4847	84	1	hypothesis	hypothesis	NOUN
easat-4847	84	2	6	6	NUM
easat-4847	84	3	:	:	PUNCT
easat-4847	84	4	financial	financial	ADJ
easat-4847	84	5	capacity	capacity	NOUN
easat-4847	84	6	(	(	PUNCT
easat-4847	84	7	fc	fc	INTJ
easat-4847	84	8	)	)	PUNCT
easat-4847	84	9	positively	positively	ADV
easat-4847	84	10	impacts	impact	VERB
easat-4847	84	11	the	the	DET
easat-4847	84	12	application	application	NOUN
easat-4847	84	13	of	of	ADP
easat-4847	84	14	ifrs	ifrs	PROPN
easat-4847	84	15	on	on	ADP
easat-4847	84	16	financial	financial	ADJ
easat-4847	84	17	instruments	instrument	NOUN
easat-4847	84	18	at	at	ADP
easat-4847	84	19	vietnamese	vietnamese	ADJ
easat-4847	84	20	commercial	commercial	ADJ
easat-4847	84	21	banks	bank	NOUN
easat-4847	84	22	.	.	PUNCT
easat-4847	85	1	in	in	ADP
easat-4847	85	2	the	the	DET
easat-4847	85	3	transition	transition	NOUN
easat-4847	85	4	to	to	ADP
easat-4847	85	5	ifrs	ifrs	PROPN
easat-4847	85	6	,	,	PUNCT
easat-4847	85	7	especially	especially	ADV
easat-4847	85	8	ifrs	ifrs	NOUN
easat-4847	85	9	9	9	NUM
easat-4847	85	10	on	on	ADP
easat-4847	85	11	financial	financial	ADJ
easat-4847	85	12	instruments	instrument	NOUN
easat-4847	85	13	,	,	PUNCT
easat-4847	85	14	information	information	NOUN
easat-4847	85	15	technology	technology	NOUN
easat-4847	85	16	is	be	AUX
easat-4847	85	17	one	one	NUM
easat-4847	85	18	of	of	ADP
easat-4847	85	19	the	the	DET
easat-4847	85	20	critical	critical	ADJ
easat-4847	85	21	aspects	aspect	NOUN
easat-4847	85	22	of	of	ADP
easat-4847	85	23	concern	concern	NOUN
easat-4847	85	24	because	because	SCONJ
easat-4847	85	25	ifrs9	ifrs9	PROPN
easat-4847	85	26	stipulates	stipulate	VERB
easat-4847	85	27	the	the	DET
easat-4847	85	28	need	need	NOUN
easat-4847	85	29	to	to	PART
easat-4847	85	30	apply	apply	VERB
easat-4847	85	31	a	a	DET
easat-4847	85	32	credit	credit	NOUN
easat-4847	85	33	loss	loss	NOUN
easat-4847	85	34	model	model	NOUN
easat-4847	85	35	provisioning	provisioning	NOUN
easat-4847	85	36	for	for	ADP
easat-4847	85	37	future	future	ADJ
easat-4847	85	38	losses	loss	NOUN
easat-4847	85	39	,	,	PUNCT
easat-4847	85	40	calculations	calculation	NOUN
easat-4847	85	41	will	will	AUX
easat-4847	85	42	include	include	VERB
easat-4847	85	43	future	future	ADJ
easat-4847	85	44	forecasting	forecasting	NOUN
easat-4847	85	45	factors	factor	NOUN
easat-4847	85	46	rather	rather	ADV
easat-4847	85	47	than	than	ADP
easat-4847	85	48	relying	rely	VERB
easat-4847	85	49	solely	solely	ADV
easat-4847	85	50	on	on	ADP
easat-4847	85	51	credit	credit	NOUN
easat-4847	85	52	impairment	impairment	NOUN
easat-4847	85	53	events	event	NOUN
easat-4847	85	54	[	[	X
easat-4847	85	55	24	24	NUM
easat-4847	85	56	,	,	PUNCT
easat-4847	85	57	25	25	NUM
easat-4847	85	58	]	]	PUNCT
easat-4847	85	59	.	.	PUNCT
easat-4847	86	1	therefore	therefore	ADV
easat-4847	86	2	,	,	PUNCT
easat-4847	86	3	the	the	DET
easat-4847	86	4	availability	availability	NOUN
easat-4847	86	5	and	and	CCONJ
easat-4847	86	6	quality	quality	NOUN
easat-4847	86	7	of	of	ADP
easat-4847	86	8	data	datum	NOUN
easat-4847	86	9	in	in	ADP
easat-4847	86	10	model	model	NOUN
easat-4847	86	11	construction	construction	NOUN
easat-4847	86	12	,	,	PUNCT
easat-4847	86	13	macroeconomic	macroeconomic	ADJ
easat-4847	86	14	data	datum	NOUN
easat-4847	86	15	,	,	PUNCT
easat-4847	86	16	and	and	CCONJ
easat-4847	86	17	high	high	ADJ
easat-4847	86	18	flexibility	flexibility	NOUN
easat-4847	86	19	for	for	ADP
easat-4847	86	20	customization	customization	NOUN
easat-4847	86	21	ensure	ensure	VERB
easat-4847	86	22	the	the	DET
easat-4847	86	23	success	success	NOUN
easat-4847	86	24	of	of	ADP
easat-4847	86	25	the	the	DET
easat-4847	86	26	transition	transition	NOUN
easat-4847	86	27	process	process	NOUN
easat-4847	86	28	.	.	PUNCT
easat-4847	87	1	moqbel	moqbel	NOUN
easat-4847	87	2	,	,	PUNCT
easat-4847	87	3	et	et	PROPN
easat-4847	87	4	al	al	PROPN
easat-4847	87	5	.	.	PUNCT
easat-4847	88	1	[	[	X
easat-4847	88	2	26	26	NUM
easat-4847	88	3	]	]	PUNCT
easat-4847	88	4	investigated	investigate	VERB
easat-4847	88	5	the	the	DET
easat-4847	88	6	acceptance	acceptance	NOUN
easat-4847	88	7	of	of	ADP
easat-4847	88	8	u.s	u.s	PROPN
easat-4847	88	9	.	.	PROPN
easat-4847	88	10	academics	academic	NOUN
easat-4847	88	11	and	and	CCONJ
easat-4847	88	12	practitioners	practitioner	NOUN
easat-4847	88	13	to	to	PART
easat-4847	88	14	embrace	embrace	VERB
easat-4847	88	15	ifrs	ifrs	PROPN
easat-4847	88	16	as	as	ADP
easat-4847	88	17	a	a	DET
easat-4847	88	18	common	common	ADJ
easat-4847	88	19	accounting	accounting	NOUN
easat-4847	88	20	language	language	NOUN
easat-4847	88	21	.	.	PUNCT
easat-4847	89	1	they	they	PRON
easat-4847	89	2	explored	explore	VERB
easat-4847	89	3	the	the	DET
easat-4847	89	4	role	role	NOUN
easat-4847	89	5	of	of	ADP
easat-4847	89	6	ifrs	ifrs	PROPN
easat-4847	89	7	education	education	NOUN
easat-4847	89	8	,	,	PUNCT
easat-4847	89	9	training	training	NOUN
easat-4847	89	10	,	,	PUNCT
easat-4847	89	11	and	and	CCONJ
easat-4847	89	12	information	information	NOUN
easat-4847	89	13	technology	technology	NOUN
easat-4847	89	14	in	in	ADP
easat-4847	89	15	implementing	implement	VERB
easat-4847	89	16	ifrs	ifrs	PROPN
easat-4847	89	17	.	.	PUNCT
easat-4847	90	1	the	the	DET
easat-4847	90	2	authors	author	NOUN
easat-4847	90	3	suggested	suggest	VERB
easat-4847	90	4	that	that	SCONJ
easat-4847	90	5	information	information	NOUN
easat-4847	90	6	technology	technology	NOUN
easat-4847	90	7	can	can	AUX
easat-4847	90	8	significantly	significantly	ADV
easat-4847	90	9	assist	assist	VERB
easat-4847	90	10	accounting	accounting	NOUN
easat-4847	90	11	,	,	PUNCT
easat-4847	90	12	finance	finance	NOUN
easat-4847	90	13	,	,	PUNCT
easat-4847	90	14	and	and	CCONJ
easat-4847	90	15	auditing	auditing	NOUN
easat-4847	90	16	analysts	analyst	NOUN
easat-4847	90	17	in	in	ADP
easat-4847	90	18	transitioning	transition	VERB
easat-4847	90	19	to	to	ADP
easat-4847	90	20	ifrs	ifrs	PROPN
easat-4847	90	21	.	.	PUNCT
easat-4847	91	1	hypothesis	hypothesis	NOUN
easat-4847	91	2	7	7	NUM
easat-4847	91	3	:	:	PUNCT
easat-4847	91	4	information	information	NOUN
easat-4847	91	5	technology	technology	NOUN
easat-4847	91	6	systems	system	NOUN
easat-4847	91	7	and	and	CCONJ
easat-4847	91	8	databases	database	NOUN
easat-4847	91	9	(	(	PUNCT
easat-4847	91	10	it	it	PRON
easat-4847	91	11	)	)	PUNCT
easat-4847	91	12	positively	positively	ADV
easat-4847	91	13	impact	impact	VERB
easat-4847	91	14	the	the	DET
easat-4847	91	15	application	application	NOUN
easat-4847	91	16	of	of	ADP
easat-4847	91	17	ifrs	ifrs	PROPN
easat-4847	91	18	on	on	ADP
easat-4847	91	19	financial	financial	ADJ
easat-4847	91	20	instruments	instrument	NOUN
easat-4847	91	21	at	at	ADP
easat-4847	91	22	vietnamese	vietnamese	ADJ
easat-4847	91	23	commercial	commercial	ADJ
easat-4847	91	24	banks	bank	NOUN
easat-4847	91	25	.	.	PUNCT
easat-4847	92	1	3	3	X
easat-4847	92	2	.	.	X
easat-4847	92	3	research	research	NOUN
easat-4847	92	4	methodology	methodology	NOUN
easat-4847	92	5	through	through	ADP
easat-4847	92	6	the	the	DET
easat-4847	92	7	characteristics	characteristic	NOUN
easat-4847	92	8	of	of	ADP
easat-4847	92	9	ifrs	ifrs	PROPN
easat-4847	92	10	on	on	ADP
easat-4847	92	11	financial	financial	ADJ
easat-4847	92	12	instruments	instrument	NOUN
easat-4847	92	13	,	,	PUNCT
easat-4847	92	14	the	the	DET
easat-4847	92	15	characteristics	characteristic	NOUN
easat-4847	92	16	of	of	ADP
easat-4847	92	17	business	business	NOUN
easat-4847	92	18	activities	activity	NOUN
easat-4847	92	19	of	of	ADP
easat-4847	92	20	commercial	commercial	ADJ
easat-4847	92	21	banks	bank	NOUN
easat-4847	92	22	,	,	PUNCT
easat-4847	92	23	and	and	CCONJ
easat-4847	92	24	previous	previous	ADJ
easat-4847	92	25	research	research	NOUN
easat-4847	92	26	,	,	PUNCT
easat-4847	92	27	the	the	DET
easat-4847	92	28	authors	author	NOUN
easat-4847	92	29	summarized	summarize	VERB
easat-4847	92	30	factors	factor	NOUN
easat-4847	92	31	affecting	affect	VERB
easat-4847	92	32	the	the	DET
easat-4847	92	33	application	application	NOUN
easat-4847	92	34	of	of	ADP
easat-4847	92	35	ifrs	ifrs	PROPN
easat-4847	92	36	on	on	ADP
easat-4847	92	37	financial	financial	ADJ
easat-4847	92	38	instruments	instrument	NOUN
easat-4847	92	39	in	in	ADP
easat-4847	92	40	banks	bank	NOUN
easat-4847	92	41	.	.	PUNCT
easat-4847	93	1	then	then	ADV
easat-4847	93	2	,	,	PUNCT
easat-4847	93	3	the	the	DET
easat-4847	93	4	authors	author	NOUN
easat-4847	93	5	interviewed	interview	VERB
easat-4847	93	6	experts	expert	NOUN
easat-4847	93	7	,	,	PUNCT
easat-4847	93	8	including	include	VERB
easat-4847	93	9	managers	manager	NOUN
easat-4847	93	10	,	,	PUNCT
easat-4847	93	11	chief	chief	ADJ
easat-4847	93	12	accountants	accountant	NOUN
easat-4847	93	13	,	,	PUNCT
easat-4847	93	14	auditors	auditor	NOUN
easat-4847	93	15	,	,	PUNCT
easat-4847	93	16	consultants	consultant	NOUN
easat-4847	93	17	,	,	PUNCT
easat-4847	93	18	and	and	CCONJ
easat-4847	93	19	lecturers	lecturer	NOUN
easat-4847	93	20	with	with	ADP
easat-4847	93	21	at	at	ADV
easat-4847	93	22	least	least	ADV
easat-4847	93	23	10	10	NUM
easat-4847	93	24	years	year	NOUN
easat-4847	93	25	of	of	ADP
easat-4847	93	26	experience	experience	NOUN
easat-4847	93	27	in	in	ADP
easat-4847	93	28	banking	banking	NOUN
easat-4847	93	29	,	,	PUNCT
easat-4847	93	30	auditing	auditing	NOUN
easat-4847	93	31	,	,	PUNCT
easat-4847	93	32	and	and	CCONJ
easat-4847	93	33	accounting	accounting	NOUN
easat-4847	93	34	.	.	PUNCT
easat-4847	94	1	from	from	ADP
easat-4847	94	2	the	the	DET
easat-4847	94	3	results	result	NOUN
easat-4847	94	4	and	and	CCONJ
easat-4847	94	5	opinions	opinion	NOUN
easat-4847	94	6	from	from	ADP
easat-4847	94	7	the	the	DET
easat-4847	94	8	group	group	NOUN
easat-4847	94	9	’s	’s	PART
easat-4847	94	10	discussion	discussion	NOUN
easat-4847	94	11	,	,	PUNCT
easat-4847	94	12	the	the	DET
easat-4847	94	13	authors	author	NOUN
easat-4847	94	14	identified	identify	VERB
easat-4847	94	15	factors	factor	NOUN
easat-4847	94	16	affecting	affect	VERB
easat-4847	94	17	the	the	DET
easat-4847	94	18	application	application	NOUN
easat-4847	94	19	of	of	ADP
easat-4847	94	20	ifrs	ifrs	PROPN
easat-4847	94	21	on	on	ADP
easat-4847	94	22	financial	financial	ADJ
easat-4847	94	23	instruments	instrument	NOUN
easat-4847	94	24	at	at	ADP
easat-4847	94	25	vietnamese	vietnamese	ADJ
easat-4847	94	26	commercial	commercial	ADJ
easat-4847	94	27	banks	bank	NOUN
easat-4847	94	28	,	,	PUNCT
easat-4847	94	29	which	which	PRON
easat-4847	94	30	include	include	VERB
easat-4847	94	31	the	the	DET
easat-4847	94	32	legal	legal	ADJ
easat-4847	94	33	system	system	NOUN
easat-4847	94	34	on	on	ADP
easat-4847	94	35	accounting	accounting	NOUN
easat-4847	94	36	,	,	PUNCT
easat-4847	94	37	market	market	NOUN
easat-4847	94	38	development	development	NOUN
easat-4847	94	39	,	,	PUNCT
easat-4847	94	40	support	support	NOUN
easat-4847	94	41	of	of	ADP
easat-4847	94	42	managers	manager	NOUN
easat-4847	94	43	,	,	PUNCT
easat-4847	94	44	qualification	qualification	NOUN
easat-4847	94	45	and	and	CCONJ
easat-4847	94	46	experience	experience	NOUN
easat-4847	94	47	of	of	ADP
easat-4847	94	48	accountants	accountant	NOUN
easat-4847	94	49	,	,	PUNCT
easat-4847	94	50	implementation	implementation	NOUN
easat-4847	94	51	staff	staff	NOUN
easat-4847	94	52	,	,	PUNCT
easat-4847	94	53	financial	financial	ADJ
easat-4847	94	54	capacity	capacity	NOUN
easat-4847	94	55	,	,	PUNCT
easat-4847	94	56	information	information	NOUN
easat-4847	94	57	technology	technology	NOUN
easat-4847	94	58	system	system	NOUN
easat-4847	94	59	,	,	PUNCT
easat-4847	94	60	and	and	CCONJ
easat-4847	94	61	database	database	NOUN
easat-4847	94	62	.	.	PUNCT
easat-4847	95	1	based	base	VERB
easat-4847	95	2	on	on	ADP
easat-4847	95	3	the	the	DET
easat-4847	95	4	identified	identify	VERB
easat-4847	95	5	factors	factor	NOUN
easat-4847	95	6	,	,	PUNCT
easat-4847	95	7	the	the	DET
easat-4847	95	8	study	study	NOUN
easat-4847	95	9	continues	continue	VERB
easat-4847	95	10	to	to	PART
easat-4847	95	11	use	use	VERB
easat-4847	95	12	quantitative	quantitative	ADJ
easat-4847	95	13	research	research	NOUN
easat-4847	95	14	methods	method	NOUN
easat-4847	95	15	to	to	PART
easat-4847	95	16	measure	measure	VERB
easat-4847	95	17	the	the	DET
easat-4847	95	18	level	level	NOUN
easat-4847	95	19	of	of	ADP
easat-4847	95	20	influence	influence	NOUN
easat-4847	95	21	of	of	ADP
easat-4847	95	22	each	each	DET
easat-4847	95	23	factor	factor	NOUN
easat-4847	95	24	on	on	ADP
easat-4847	95	25	the	the	DET
easat-4847	95	26	application	application	NOUN
easat-4847	95	27	of	of	ADP
easat-4847	95	28	ifrs	ifrs	PROPN
easat-4847	95	29	on	on	ADP
easat-4847	95	30	financial	financial	ADJ
easat-4847	95	31	statements	statement	NOUN
easat-4847	95	32	at	at	ADP
easat-4847	95	33	vietnamese	vietnamese	ADJ
easat-4847	95	34	commercial	commercial	ADJ
easat-4847	95	35	banks	bank	NOUN
easat-4847	95	36	.	.	PUNCT
easat-4847	96	1	applying	apply	VERB
easat-4847	96	2	ifrs	ifrs	NOUN
easat-4847	96	3	on	on	ADP
easat-4847	96	4	financial	financial	ADJ
easat-4847	96	5	instruments	instrument	NOUN
easat-4847	96	6	and	and	CCONJ
easat-4847	96	7	impact	impact	NOUN
easat-4847	96	8	factors	factor	NOUN
easat-4847	96	9	is	be	AUX
easat-4847	96	10	measured	measure	VERB
easat-4847	96	11	on	on	ADP
easat-4847	96	12	a	a	DET
easat-4847	96	13	fivelevel	fivelevel	ADJ
easat-4847	96	14	likert	likert	ADJ
easat-4847	96	15	scale	scale	NOUN
easat-4847	96	16	(	(	PUNCT
easat-4847	96	17	strongly	strongly	ADV
easat-4847	96	18	disagree	disagree	VERB
easat-4847	96	19	,	,	PUNCT
easat-4847	96	20	disagree	disagree	VERB
easat-4847	96	21	,	,	PUNCT
easat-4847	96	22	undecided	undecided	ADJ
easat-4847	96	23	,	,	PUNCT
easat-4847	96	24	agree	agree	ADJ
easat-4847	96	25	,	,	PUNCT
easat-4847	96	26	strongly	strongly	ADV
easat-4847	96	27	agree	agree	VERB
easat-4847	96	28	)	)	PUNCT
easat-4847	96	29	.	.	PUNCT
easat-4847	97	1	the	the	DET
easat-4847	97	2	research	research	NOUN
easat-4847	97	3	's	's	PART
easat-4847	97	4	scope	scope	NOUN
easat-4847	97	5	is	be	AUX
easat-4847	97	6	vietnamese	vietnamese	ADJ
easat-4847	97	7	commercial	commercial	ADJ
easat-4847	97	8	banks	bank	NOUN
easat-4847	97	9	.	.	PUNCT
easat-4847	98	1	research	research	NOUN
easat-4847	98	2	data	datum	NOUN
easat-4847	98	3	is	be	AUX
easat-4847	98	4	collected	collect	VERB
easat-4847	98	5	through	through	ADP
easat-4847	98	6	face	face	NOUN
easat-4847	98	7	-	-	PUNCT
easat-4847	98	8	toface	toface	NOUN
easat-4847	98	9	interviews	interview	NOUN
easat-4847	98	10	and	and	CCONJ
easat-4847	98	11	email	email	NOUN
easat-4847	98	12	interviews	interview	NOUN
easat-4847	98	13	with	with	ADP
easat-4847	98	14	managers	manager	NOUN
easat-4847	98	15	and	and	CCONJ
easat-4847	98	16	employees	employee	NOUN
easat-4847	98	17	working	work	VERB
easat-4847	98	18	in	in	ADP
easat-4847	98	19	different	different	ADJ
easat-4847	98	20	positions	position	NOUN
easat-4847	98	21	of	of	ADP
easat-4847	98	22	28	28	NUM
easat-4847	98	23	vietnamese	vietnamese	ADJ
easat-4847	98	24	commercial	commercial	ADJ
easat-4847	98	25	banks	bank	NOUN
easat-4847	98	26	.	.	PUNCT
easat-4847	99	1	two	two	NUM
easat-4847	99	2	hundred	hundred	NUM
easat-4847	99	3	fifty	fifty	NUM
easat-4847	99	4	questionnaires	questionnaire	NOUN
easat-4847	99	5	were	be	AUX
easat-4847	99	6	collected	collect	VERB
easat-4847	99	7	,	,	PUNCT
easat-4847	99	8	and	and	CCONJ
easat-4847	99	9	after	after	ADP
easat-4847	99	10	eliminating	eliminate	VERB
easat-4847	99	11	the	the	DET
easat-4847	99	12	invalid	invalid	ADJ
easat-4847	99	13	questionnaires	questionnaire	NOUN
easat-4847	99	14	due	due	ADP
easat-4847	99	15	to	to	ADP
easat-4847	99	16	many	many	ADJ
easat-4847	99	17	blank	blank	ADJ
easat-4847	99	18	cells	cell	NOUN
easat-4847	99	19	,	,	PUNCT
easat-4847	99	20	the	the	DET
easat-4847	99	21	authors	author	NOUN
easat-4847	99	22	decided	decide	VERB
easat-4847	99	23	to	to	PART
easat-4847	99	24	use	use	VERB
easat-4847	99	25	223	223	NUM
easat-4847	99	26	questionnaires	questionnaire	NOUN
easat-4847	99	27	.	.	PUNCT
easat-4847	100	1	to	to	PART
easat-4847	100	2	test	test	VERB
easat-4847	100	3	the	the	DET
easat-4847	100	4	hypothesis	hypothesis	NOUN
easat-4847	100	5	on	on	ADP
easat-4847	100	6	the	the	DET
easat-4847	100	7	factors	factor	NOUN
easat-4847	100	8	of	of	ADP
easat-4847	100	9	ifrs	ifrs	ADJ
easat-4847	100	10	implementation	implementation	NOUN
easat-4847	100	11	,	,	PUNCT
easat-4847	100	12	the	the	DET
easat-4847	100	13	authors	author	NOUN
easat-4847	100	14	used	use	VERB
easat-4847	100	15	the	the	DET
easat-4847	100	16	software	software	NOUN
easat-4847	100	17	spss	spss	PROPN
easat-4847	100	18	25	25	NUM
easat-4847	100	19	.	.	PUNCT
easat-4847	101	1	the	the	DET
easat-4847	101	2	proposed	propose	VERB
easat-4847	101	3	research	research	NOUN
easat-4847	101	4	model	model	NOUN
easat-4847	101	5	is	be	AUX
easat-4847	101	6	as	as	SCONJ
easat-4847	101	7	follows	follow	VERB
easat-4847	101	8	:	:	PUNCT
easat-4847	101	9	aifrs	aifrs	PROPN
easat-4847	101	10	=	=	SYM
easat-4847	101	11	β0	β0	NOUN
easat-4847	102	1	+	+	CCONJ
easat-4847	102	2	β1*ls	β1*ls	ADJ
easat-4847	102	3	+	+	CCONJ
easat-4847	102	4	β2*dm	β2*dm	NOUN
easat-4847	102	5	+	+	CCONJ
easat-4847	102	6	β3*sm	β3*sm	ADJ
easat-4847	102	7	+	+	X
easat-4847	102	8	β4*ac	β4*ac	PUNCT
easat-4847	103	1	+	+	CCONJ
easat-4847	103	2	β*5is	β*5is	ADJ
easat-4847	103	3	+	+	NOUN
easat-4847	103	4	β6*fc	β6*fc	PUNCT
easat-4847	103	5	+	+	CCONJ
easat-4847	103	6	β7*it+	β7*it+	PUNCT
easat-4847	103	7	ε	ε	PROPN
easat-4847	103	8	in	in	ADP
easat-4847	103	9	which	which	PRON
easat-4847	103	10	:	:	PUNCT
easat-4847	103	11	aifrs	aifr	VERB
easat-4847	103	12	:	:	PUNCT
easat-4847	103	13	the	the	DET
easat-4847	103	14	application	application	NOUN
easat-4847	103	15	of	of	ADP
easat-4847	103	16	ifrs	ifrs	PROPN
easat-4847	103	17	on	on	ADP
easat-4847	103	18	financial	financial	ADJ
easat-4847	103	19	instruments	instrument	NOUN
easat-4847	103	20	at	at	ADP
easat-4847	103	21	vietnam	vietnam	PROPN
easat-4847	103	22	commercial	commercial	ADJ
easat-4847	103	23	banks	bank	NOUN
easat-4847	103	24	1601	1601	NUM
easat-4847	103	25	edelweiss	edelweiss	PROPN
easat-4847	103	26	applied	apply	VERB
easat-4847	103	27	science	science	NOUN
easat-4847	103	28	and	and	CCONJ
easat-4847	103	29	technology	technology	NOUN
easat-4847	103	30	issn	issn	PROPN
easat-4847	103	31	:	:	PUNCT
easat-4847	103	32	2576	2576	NUM
easat-4847	103	33	-	-	SYM
easat-4847	103	34	8484	8484	NUM
easat-4847	103	35	vol	vol	NOUN
easat-4847	103	36	.	.	PROPN
easat-4847	104	1	9	9	NUM
easat-4847	104	2	,	,	PUNCT
easat-4847	104	3	no	no	INTJ
easat-4847	104	4	.	.	NOUN
easat-4847	104	5	2	2	NUM
easat-4847	104	6	:	:	SYM
easat-4847	104	7	1597	1597	NUM
easat-4847	104	8	-	-	SYM
easat-4847	104	9	1608	1608	NUM
easat-4847	104	10	,	,	PUNCT
easat-4847	104	11	2025	2025	NUM
easat-4847	104	12	doi	doi	NOUN
easat-4847	104	13	:	:	PUNCT
easat-4847	104	14	10.55214/25768484.v9i2.4847	10.55214/25768484.v9i2.4847	NUM
easat-4847	104	15	©	©	PROPN
easat-4847	104	16	2025	2025	NUM
easat-4847	104	17	by	by	ADP
easat-4847	104	18	the	the	DET
easat-4847	104	19	authors	author	NOUN
easat-4847	104	20	;	;	PUNCT
easat-4847	104	21	licensee	licensee	PROPN
easat-4847	104	22	learning	learning	PROPN
easat-4847	104	23	gate	gate	PROPN
easat-4847	104	24	ls	ls	PROPN
easat-4847	104	25	,	,	PUNCT
easat-4847	104	26	dm	dm	PROPN
easat-4847	104	27	,	,	PUNCT
easat-4847	104	28	sm	sm	PROPN
easat-4847	104	29	,	,	PUNCT
easat-4847	104	30	ac	ac	PROPN
easat-4847	104	31	,	,	PUNCT
easat-4847	104	32	is	be	AUX
easat-4847	104	33	,	,	PUNCT
easat-4847	104	34	fc	fc	INTJ
easat-4847	104	35	,	,	PUNCT
easat-4847	104	36	and	and	CCONJ
easat-4847	104	37	it	it	PRON
easat-4847	104	38	represent	represent	VERB
easat-4847	104	39	the	the	DET
easat-4847	104	40	law	law	NOUN
easat-4847	104	41	system	system	NOUN
easat-4847	104	42	,	,	PUNCT
easat-4847	104	43	market	market	NOUN
easat-4847	104	44	development	development	NOUN
easat-4847	104	45	,	,	PUNCT
easat-4847	104	46	support	support	NOUN
easat-4847	104	47	of	of	ADP
easat-4847	104	48	managers	manager	NOUN
easat-4847	104	49	,	,	PUNCT
easat-4847	104	50	accountants	accountant	NOUN
easat-4847	104	51	’	'	PUNCT
easat-4847	104	52	capacity	capacity	NOUN
easat-4847	104	53	,	,	PUNCT
easat-4847	104	54	implementation	implementation	NOUN
easat-4847	104	55	staff	staff	NOUN
easat-4847	104	56	,	,	PUNCT
easat-4847	104	57	financial	financial	ADJ
easat-4847	104	58	capacity	capacity	NOUN
easat-4847	104	59	,	,	PUNCT
easat-4847	104	60	and	and	CCONJ
easat-4847	104	61	information	information	NOUN
easat-4847	104	62	technology	technology	NOUN
easat-4847	104	63	,	,	PUNCT
easat-4847	104	64	respectively	respectively	ADV
easat-4847	104	65	.	.	PUNCT
easat-4847	105	1	4	4	X
easat-4847	105	2	.	.	NOUN
easat-4847	105	3	results	result	NOUN
easat-4847	105	4	and	and	CCONJ
easat-4847	105	5	discussion	discussion	NOUN
easat-4847	105	6	4.1	4.1	NUM
easat-4847	105	7	.	.	PUNCT
easat-4847	106	1	demographic	demographic	ADJ
easat-4847	106	2	indices	index	NOUN
easat-4847	106	3	of	of	ADP
easat-4847	106	4	respondents	respondent	NOUN
easat-4847	106	5	to	to	PART
easat-4847	106	6	assess	assess	VERB
easat-4847	106	7	the	the	DET
easat-4847	106	8	impact	impact	NOUN
easat-4847	106	9	factors	factor	NOUN
easat-4847	106	10	on	on	ADP
easat-4847	106	11	the	the	DET
easat-4847	106	12	ifrs	ifrs	PROPN
easat-4847	106	13	transition	transition	NOUN
easat-4847	106	14	in	in	ADP
easat-4847	106	15	vietnam	vietnam	PROPN
easat-4847	106	16	,	,	PUNCT
easat-4847	106	17	the	the	DET
easat-4847	106	18	authors	author	NOUN
easat-4847	106	19	surveyed	survey	VERB
easat-4847	106	20	vietnamese	vietnamese	ADJ
easat-4847	106	21	commercial	commercial	ADJ
easat-4847	106	22	banks	bank	NOUN
easat-4847	106	23	in	in	ADP
easat-4847	106	24	february	february	PROPN
easat-4847	106	25	2024	2024	NUM
easat-4847	106	26	.	.	PUNCT
easat-4847	107	1	the	the	DET
easat-4847	107	2	survey	survey	NOUN
easat-4847	107	3	question	question	NOUN
easat-4847	107	4	regarding	regard	VERB
easat-4847	107	5	the	the	DET
easat-4847	107	6	level	level	NOUN
easat-4847	107	7	of	of	ADP
easat-4847	107	8	ifrs	ifrs	ADJ
easat-4847	107	9	implementation	implementation	NOUN
easat-4847	107	10	was	be	AUX
easat-4847	107	11	sent	send	VERB
easat-4847	107	12	to	to	ADP
easat-4847	107	13	the	the	DET
easat-4847	107	14	accounting	accounting	NOUN
easat-4847	107	15	staff	staff	NOUN
easat-4847	107	16	and	and	CCONJ
easat-4847	107	17	chief	chief	ADJ
easat-4847	107	18	accountants	accountant	NOUN
easat-4847	107	19	of	of	ADP
easat-4847	107	20	28	28	NUM
easat-4847	107	21	banks	bank	NOUN
easat-4847	107	22	,	,	PUNCT
easat-4847	107	23	including	include	VERB
easat-4847	107	24	26	26	NUM
easat-4847	107	25	joint	joint	ADJ
easat-4847	107	26	-	-	PUNCT
easat-4847	107	27	stock	stock	NOUN
easat-4847	107	28	commercial	commercial	ADJ
easat-4847	107	29	banks	bank	NOUN
easat-4847	107	30	,	,	PUNCT
easat-4847	107	31	one	one	NUM
easat-4847	107	32	state	state	NOUN
easat-4847	107	33	-	-	PUNCT
easat-4847	107	34	owned	own	VERB
easat-4847	107	35	commercial	commercial	ADJ
easat-4847	107	36	bank	bank	NOUN
easat-4847	107	37	,	,	PUNCT
easat-4847	107	38	and	and	CCONJ
easat-4847	107	39	one	one	NUM
easat-4847	107	40	foreign	foreign	ADJ
easat-4847	107	41	bank	bank	NOUN
easat-4847	107	42	.	.	PUNCT
easat-4847	108	1	the	the	DET
easat-4847	108	2	demographic	demographic	ADJ
easat-4847	108	3	indices	index	NOUN
easat-4847	108	4	of	of	ADP
easat-4847	108	5	respondents	respondent	NOUN
easat-4847	108	6	are	be	AUX
easat-4847	108	7	shown	show	VERB
easat-4847	108	8	below	below	ADP
easat-4847	108	9	:	:	PUNCT
easat-4847	108	10	figure	figure	NOUN
easat-4847	108	11	2	2	NUM
easat-4847	108	12	.	.	PUNCT
easat-4847	108	13	demographic	demographic	ADJ
easat-4847	108	14	indices	index	NOUN
easat-4847	108	15	of	of	ADP
easat-4847	108	16	respondents	respondent	NOUN
easat-4847	108	17	.	.	PUNCT
easat-4847	109	1	4.2	4.2	NUM
easat-4847	109	2	.	.	PUNCT
easat-4847	109	3	scale	scale	NOUN
easat-4847	109	4	reliability	reliability	NOUN
easat-4847	109	5	and	and	CCONJ
easat-4847	109	6	data	datum	NOUN
easat-4847	109	7	given	give	VERB
easat-4847	109	8	that	that	SCONJ
easat-4847	109	9	the	the	DET
easat-4847	109	10	research	research	NOUN
easat-4847	109	11	data	datum	NOUN
easat-4847	109	12	are	be	AUX
easat-4847	109	13	aggregated	aggregate	VERB
easat-4847	109	14	from	from	ADP
easat-4847	109	15	surveys	survey	NOUN
easat-4847	109	16	,	,	PUNCT
easat-4847	109	17	and	and	CCONJ
easat-4847	109	18	several	several	ADJ
easat-4847	109	19	items	item	NOUN
easat-4847	109	20	explain	explain	VERB
easat-4847	109	21	each	each	DET
easat-4847	109	22	scale	scale	NOUN
easat-4847	109	23	,	,	PUNCT
easat-4847	109	24	the	the	DET
easat-4847	109	25	study	study	NOUN
easat-4847	109	26	conducted	conduct	VERB
easat-4847	109	27	regression	regression	NOUN
easat-4847	109	28	using	use	VERB
easat-4847	109	29	the	the	DET
easat-4847	109	30	partial	partial	ADJ
easat-4847	109	31	least	least	ADJ
easat-4847	109	32	squares	square	NOUN
easat-4847	109	33	(	(	PUNCT
easat-4847	109	34	pls	pls	INTJ
easat-4847	109	35	)	)	PUNCT
easat-4847	109	36	technique	technique	NOUN
easat-4847	109	37	with	with	ADP
easat-4847	109	38	the	the	DET
easat-4847	109	39	kernel	kernel	PROPN
easat-4847	109	40	method	method	NOUN
easat-4847	109	41	[	[	X
easat-4847	109	42	27	27	NUM
easat-4847	109	43	]	]	PUNCT
easat-4847	109	44	.	.	PUNCT
easat-4847	110	1	pls	pls	PROPN
easat-4847	110	2	is	be	AUX
easat-4847	110	3	a	a	DET
easat-4847	110	4	suitable	suitable	ADJ
easat-4847	110	5	method	method	NOUN
easat-4847	110	6	for	for	ADP
easat-4847	110	7	analyzing	analyze	VERB
easat-4847	110	8	survey	survey	NOUN
easat-4847	110	9	data	datum	NOUN
easat-4847	110	10	because	because	SCONJ
easat-4847	110	11	it	it	PRON
easat-4847	110	12	can	can	AUX
easat-4847	110	13	handle	handle	VERB
easat-4847	110	14	situations	situation	NOUN
easat-4847	110	15	where	where	SCONJ
easat-4847	110	16	variables	variable	NOUN
easat-4847	110	17	are	be	AUX
easat-4847	110	18	correlated	correlate	VERB
easat-4847	110	19	with	with	ADP
easat-4847	110	20	each	each	DET
easat-4847	110	21	other	other	ADJ
easat-4847	110	22	and	and	CCONJ
easat-4847	110	23	may	may	AUX
easat-4847	110	24	have	have	AUX
easat-4847	110	25	missing	miss	VERB
easat-4847	110	26	data	datum	NOUN
easat-4847	110	27	.	.	PUNCT
easat-4847	111	1	before	before	ADP
easat-4847	111	2	building	build	VERB
easat-4847	111	3	the	the	DET
easat-4847	111	4	model	model	NOUN
easat-4847	111	5	,	,	PUNCT
easat-4847	111	6	the	the	DET
easat-4847	111	7	raw	raw	ADJ
easat-4847	111	8	and	and	CCONJ
easat-4847	111	9	standardized	standardized	ADJ
easat-4847	111	10	variables	variable	NOUN
easat-4847	111	11	will	will	AUX
easat-4847	111	12	be	be	AUX
easat-4847	111	13	tested	test	VERB
easat-4847	111	14	for	for	ADP
easat-4847	111	15	their	their	PRON
easat-4847	111	16	reliability	reliability	NOUN
easat-4847	111	17	using	use	VERB
easat-4847	111	18	cronbach	cronbach	PROPN
easat-4847	111	19	’s	’s	PART
easat-4847	111	20	alpha	alpha	NOUN
easat-4847	111	21	.	.	PUNCT
easat-4847	112	1	the	the	DET
easat-4847	112	2	data	datum	NOUN
easat-4847	112	3	set	set	VERB
easat-4847	112	4	is	be	AUX
easat-4847	112	5	randomly	randomly	ADV
easat-4847	112	6	divided	divide	VERB
easat-4847	112	7	into	into	ADP
easat-4847	112	8	training	training	NOUN
easat-4847	112	9	data	datum	NOUN
easat-4847	112	10	(	(	PUNCT
easat-4847	112	11	80	80	NUM
easat-4847	112	12	%	%	NOUN
easat-4847	112	13	)	)	PUNCT
easat-4847	112	14	and	and	CCONJ
easat-4847	112	15	testing	test	VERB
easat-4847	112	16	data	datum	NOUN
easat-4847	112	17	(	(	PUNCT
easat-4847	112	18	20	20	NUM
easat-4847	112	19	%	%	NOUN
easat-4847	112	20	)	)	PUNCT
easat-4847	112	21	.	.	PUNCT
easat-4847	113	1	the	the	DET
easat-4847	113	2	model	model	NOUN
easat-4847	113	3	will	will	AUX
easat-4847	113	4	be	be	AUX
easat-4847	113	5	trained	train	VERB
easat-4847	113	6	on	on	ADP
easat-4847	113	7	the	the	DET
easat-4847	113	8	training	training	NOUN
easat-4847	113	9	data	datum	NOUN
easat-4847	113	10	,	,	PUNCT
easat-4847	113	11	then	then	ADV
easat-4847	113	12	verified	verify	VERB
easat-4847	113	13	and	and	CCONJ
easat-4847	113	14	re	re	VERB
easat-4847	113	15	-	-	VERB
easat-4847	113	16	validated	validated	ADJ
easat-4847	113	17	using	use	VERB
easat-4847	113	18	the	the	DET
easat-4847	113	19	testing	testing	NOUN
easat-4847	113	20	data	datum	NOUN
easat-4847	113	21	.	.	PUNCT
easat-4847	114	1	cross	cross	NOUN
easat-4847	114	2	-	-	NOUN
easat-4847	114	3	validation	validation	NOUN
easat-4847	114	4	for	for	ADP
easat-4847	114	5	the	the	DET
easat-4847	114	6	root	root	NOUN
easat-4847	114	7	mean	mean	NOUN
easat-4847	114	8	square	square	ADJ
easat-4847	114	9	error	error	NOUN
easat-4847	114	10	(	(	PUNCT
easat-4847	114	11	rmse	rmse	NOUN
easat-4847	114	12	)	)	PUNCT
easat-4847	114	13	is	be	AUX
easat-4847	114	14	also	also	ADV
easat-4847	114	15	applied	apply	VERB
easat-4847	114	16	to	to	PART
easat-4847	114	17	test	test	VERB
easat-4847	114	18	the	the	DET
easat-4847	114	19	model	model	NOUN
easat-4847	114	20	's	's	PART
easat-4847	114	21	accuracy	accuracy	NOUN
easat-4847	114	22	.	.	PUNCT
easat-4847	115	1	the	the	DET
easat-4847	115	2	best	good	ADJ
easat-4847	115	3	model	model	NOUN
easat-4847	115	4	is	be	AUX
easat-4847	115	5	selected	select	VERB
easat-4847	115	6	according	accord	VERB
easat-4847	115	7	to	to	ADP
easat-4847	115	8	the	the	DET
easat-4847	115	9	r2	r2	PROPN
easat-4847	115	10	value	value	NOUN
easat-4847	115	11	of	of	ADP
easat-4847	115	12	the	the	DET
easat-4847	115	13	goodness	goodness	NOUN
easat-4847	115	14	of	of	ADP
easat-4847	115	15	fit	fit	NOUN
easat-4847	115	16	,	,	PUNCT
easat-4847	115	17	that	that	ADV
easat-4847	115	18	is	is	ADV
easat-4847	115	19	,	,	PUNCT
easat-4847	115	20	according	accord	VERB
easat-4847	115	21	to	to	ADP
easat-4847	115	22	the	the	DET
easat-4847	115	23	proportion	proportion	NOUN
easat-4847	115	24	of	of	ADP
easat-4847	115	25	variance	variance	NOUN
easat-4847	115	26	explained	explain	VERB
easat-4847	115	27	.	.	PUNCT
easat-4847	116	1	to	to	PART
easat-4847	116	2	assess	assess	VERB
easat-4847	116	3	the	the	DET
easat-4847	116	4	influence	influence	NOUN
easat-4847	116	5	of	of	ADP
easat-4847	116	6	the	the	DET
easat-4847	116	7	variables	variable	NOUN
easat-4847	116	8	,	,	PUNCT
easat-4847	116	9	the	the	DET
easat-4847	116	10	study	study	NOUN
easat-4847	116	11	will	will	AUX
easat-4847	116	12	also	also	ADV
easat-4847	116	13	consider	consider	VERB
easat-4847	116	14	the	the	DET
easat-4847	116	15	values	value	NOUN
easat-4847	116	16	representing	represent	VERB
easat-4847	116	17	the	the	DET
easat-4847	116	18	importance	importance	NOUN
easat-4847	116	19	of	of	ADP
easat-4847	116	20	the	the	DET
easat-4847	116	21	calculated	calculate	VERB
easat-4847	116	22	variables	variable	NOUN
easat-4847	116	23	.	.	PUNCT
easat-4847	117	1	the	the	DET
easat-4847	117	2	normal	normal	ADJ
easat-4847	117	3	distribution	distribution	NOUN
easat-4847	117	4	of	of	ADP
easat-4847	117	5	the	the	DET
easat-4847	117	6	model	model	NOUN
easat-4847	117	7	's	's	PART
easat-4847	117	8	residuals	residual	NOUN
easat-4847	117	9	will	will	AUX
easat-4847	117	10	be	be	AUX
easat-4847	117	11	accepted	accept	VERB
easat-4847	117	12	by	by	ADP
easat-4847	117	13	their	their	PRON
easat-4847	117	14	skewness	skewness	NOUN
easat-4847	117	15	and	and	CCONJ
easat-4847	117	16	kurtosis	kurtosis	NOUN
easat-4847	117	17	because	because	SCONJ
easat-4847	117	18	their	their	PRON
easat-4847	117	19	absolute	absolute	ADJ
easat-4847	117	20	values	value	NOUN
easat-4847	117	21	are	be	AUX
easat-4847	117	22	all	all	ADV
easat-4847	117	23	below	below	ADP
easat-4847	117	24	0.5	0.5	NUM
easat-4847	117	25	.	.	PUNCT
easat-4847	118	1	with	with	ADP
easat-4847	118	2	the	the	DET
easat-4847	118	3	collected	collect	VERB
easat-4847	118	4	data	datum	NOUN
easat-4847	118	5	,	,	PUNCT
easat-4847	118	6	the	the	DET
easat-4847	118	7	authors	author	NOUN
easat-4847	118	8	have	have	AUX
easat-4847	118	9	calculated	calculate	VERB
easat-4847	118	10	:	:	PUNCT
easat-4847	118	11	skewness	skewness	NOUN
easat-4847	118	12	=	=	NOUN
easat-4847	118	13	0.02	0.02	NUM
easat-4847	118	14	;	;	PUNCT
easat-4847	118	15	kurtosis	kurtosis	NOUN
easat-4847	118	16	=	=	NOUN
easat-4847	118	17	0.33	0.33	NUM
easat-4847	118	18	.	.	PUNCT
easat-4847	119	1	thus	thus	ADV
easat-4847	119	2	,	,	PUNCT
easat-4847	119	3	it	it	PRON
easat-4847	119	4	can	can	AUX
easat-4847	119	5	be	be	AUX
easat-4847	119	6	concluded	conclude	VERB
easat-4847	119	7	that	that	SCONJ
easat-4847	119	8	the	the	DET
easat-4847	119	9	residuals	residual	NOUN
easat-4847	119	10	of	of	ADP
easat-4847	119	11	the	the	DET
easat-4847	119	12	model	model	NOUN
easat-4847	119	13	are	be	AUX
easat-4847	119	14	normally	normally	ADV
easat-4847	119	15	distributed	distribute	VERB
easat-4847	119	16	.	.	PUNCT
easat-4847	120	1	the	the	DET
easat-4847	120	2	study	study	NOUN
easat-4847	120	3	evaluated	evaluate	VERB
easat-4847	120	4	the	the	DET
easat-4847	120	5	scale	scale	NOUN
easat-4847	120	6	's	's	PART
easat-4847	120	7	reliability	reliability	NOUN
easat-4847	120	8	on	on	ADP
easat-4847	120	9	the	the	DET
easat-4847	120	10	correlation	correlation	NOUN
easat-4847	120	11	between	between	ADP
easat-4847	120	12	observed	observe	VERB
easat-4847	120	13	variables	variable	NOUN
easat-4847	120	14	in	in	ADP
easat-4847	120	15	each	each	DET
easat-4847	120	16	factor	factor	NOUN
easat-4847	120	17	using	use	VERB
easat-4847	120	18	cronbach	cronbach	NOUN
easat-4847	120	19	's	's	PART
easat-4847	120	20	alpha	alpha	NOUN
easat-4847	120	21	test	test	NOUN
easat-4847	120	22	to	to	PART
easat-4847	120	23	eliminate	eliminate	VERB
easat-4847	120	24	inappropriate	inappropriate	ADJ
easat-4847	120	25	observed	observed	ADJ
easat-4847	120	26	variables	variable	NOUN
easat-4847	120	27	when	when	SCONJ
easat-4847	120	28	analyzing	analyze	VERB
easat-4847	120	29	efa	efa	PROPN
easat-4847	120	30	exploratory	exploratory	ADJ
easat-4847	120	31	factors	factor	NOUN
easat-4847	120	32	.	.	PUNCT
easat-4847	121	1	1602	1602	NUM
easat-4847	121	2	edelweiss	edelweiss	PROPN
easat-4847	121	3	applied	apply	VERB
easat-4847	121	4	science	science	NOUN
easat-4847	121	5	and	and	CCONJ
easat-4847	121	6	technology	technology	NOUN
easat-4847	121	7	issn	issn	PROPN
easat-4847	121	8	:	:	PUNCT
easat-4847	121	9	2576	2576	NUM
easat-4847	121	10	-	-	SYM
easat-4847	121	11	8484	8484	NUM
easat-4847	121	12	vol	vol	NOUN
easat-4847	121	13	.	.	PROPN
easat-4847	122	1	9	9	NUM
easat-4847	122	2	,	,	PUNCT
easat-4847	122	3	no	no	INTJ
easat-4847	122	4	.	.	NOUN
easat-4847	122	5	2	2	NUM
easat-4847	122	6	:	:	SYM
easat-4847	122	7	1597	1597	NUM
easat-4847	122	8	-	-	SYM
easat-4847	122	9	1608	1608	NUM
easat-4847	122	10	,	,	PUNCT
easat-4847	122	11	2025	2025	NUM
easat-4847	122	12	doi	doi	NOUN
easat-4847	122	13	:	:	PUNCT
easat-4847	122	14	10.55214/25768484.v9i2.4847	10.55214/25768484.v9i2.4847	NUM
easat-4847	122	15	©	©	PROPN
easat-4847	122	16	2025	2025	NUM
easat-4847	122	17	by	by	ADP
easat-4847	122	18	the	the	DET
easat-4847	122	19	authors	author	NOUN
easat-4847	122	20	;	;	PUNCT
easat-4847	122	21	licensee	licensee	PROPN
easat-4847	122	22	learning	learn	VERB
easat-4847	122	23	gate	gate	NOUN
easat-4847	122	24	table	table	NOUN
easat-4847	122	25	1	1	NUM
easat-4847	122	26	.	.	PUNCT
easat-4847	122	27	scale	scale	NOUN
easat-4847	122	28	test	test	NOUN
easat-4847	122	29	results	result	NOUN
easat-4847	122	30	.	.	PUNCT
easat-4847	123	1	independent	independent	ADJ
easat-4847	123	2	variable	variable	ADJ
easat-4847	123	3	raw	raw	ADJ
easat-4847	123	4	-	-	PUNCT
easat-4847	123	5	alpha	alpha	NOUN
easat-4847	123	6	std	std	NOUN
easat-4847	123	7	.	.	PUNCT
easat-4847	124	1	alpha	alpha	PROPN
easat-4847	124	2	dependent	dependent	ADJ
easat-4847	124	3	variable	variable	ADJ
easat-4847	124	4	raw	raw	ADJ
easat-4847	124	5	-	-	PUNCT
easat-4847	124	6	alpha	alpha	NOUN
easat-4847	124	7	std	std	NOUN
easat-4847	124	8	.	.	PUNCT
easat-4847	125	1	alpha	alpha	NOUN
easat-4847	125	2	ls	ls	ADJ
easat-4847	125	3	0.89	0.89	NUM
easat-4847	125	4	0.89	0.89	NUM
easat-4847	125	5	aifrs	aifrs	NOUN
easat-4847	125	6	0.92	0.92	NUM
easat-4847	125	7	0.92	0.92	NUM
easat-4847	125	8	ls1	ls1	NOUN
easat-4847	125	9	0.86	0.86	NUM
easat-4847	125	10	0.86	0.86	NUM
easat-4847	125	11	aifrs1	aifrs1	NOUN
easat-4847	125	12	0.90	0.90	NUM
easat-4847	125	13	0.90	0.90	NUM
easat-4847	125	14	ls2	ls2	NOUN
easat-4847	125	15	0.87	0.87	NUM
easat-4847	125	16	0.87	0.87	NUM
easat-4847	125	17	aifrs2	aifrs2	NOUN
easat-4847	125	18	0.87	0.87	NUM
easat-4847	125	19	0.87	0.87	NUM
easat-4847	125	20	ls3	ls3	PROPN
easat-4847	125	21	0.86	0.86	NUM
easat-4847	125	22	0.86	0.86	NUM
easat-4847	125	23	aifrs3	aifrs3	NOUN
easat-4847	125	24	0.89	0.89	NUM
easat-4847	125	25	0.90	0.90	NUM
easat-4847	125	26	ls4	ls4	NOUN
easat-4847	125	27	0.87	0.87	NUM
easat-4847	125	28	0.87	0.87	NUM
easat-4847	125	29	aifrs4	aifrs4	NOUN
easat-4847	125	30	0.91	0.91	NUM
easat-4847	125	31	0.91	0.91	NUM
easat-4847	125	32	ls5	ls5	NOUN
easat-4847	125	33	0.86	0.86	NUM
easat-4847	125	34	0.86	0.86	NUM
easat-4847	125	35	aifrs5	aifrs5	NOUN
easat-4847	125	36	0.91	0.91	NUM
easat-4847	125	37	0.91	0.91	NUM
easat-4847	126	1	dm	dm	NUM
easat-4847	126	2	0.87	0.87	NUM
easat-4847	126	3	0.87	0.87	NUM
easat-4847	126	4	dm1	dm1	NOUN
easat-4847	126	5	0.84	0.84	NUM
easat-4847	126	6	0.84	0.84	NUM
easat-4847	126	7	dm2	dm2	NOUN
easat-4847	126	8	0.85	0.85	NUM
easat-4847	126	9	0.85	0.85	NUM
easat-4847	126	10	dm3	dm3	NOUN
easat-4847	126	11	0.82	0.82	NUM
easat-4847	126	12	0.82	0.82	NUM
easat-4847	126	13	dm4	dm4	NOUN
easat-4847	127	1	0.83	0.83	NUM
easat-4847	127	2	0.83	0.83	NUM
easat-4847	127	3	sm	sm	PROPN
easat-4847	127	4	0.86	0.86	NUM
easat-4847	127	5	0.86	0.86	NUM
easat-4847	127	6	sm1	sm1	NOUN
easat-4847	127	7	0.83	0.83	NUM
easat-4847	127	8	0.83	0.83	NUM
easat-4847	127	9	sm2	sm2	NOUN
easat-4847	127	10	0.81	0.81	NUM
easat-4847	127	11	0.81	0.81	NUM
easat-4847	127	12	sm3	sm3	PROPN
easat-4847	127	13	0.81	0.81	NUM
easat-4847	127	14	0.81	0.81	NUM
easat-4847	127	15	sm4	sm4	PROPN
easat-4847	127	16	0.82	0.82	NUM
easat-4847	127	17	0.82	0.82	NUM
easat-4847	127	18	ac	ac	PROPN
easat-4847	127	19	0.89	0.89	NUM
easat-4847	127	20	0.89	0.89	NUM
easat-4847	127	21	ac1	ac1	PROPN
easat-4847	127	22	0.88	0.88	NUM
easat-4847	127	23	0.88	0.88	NUM
easat-4847	127	24	ac2	ac2	PROPN
easat-4847	127	25	0.87	0.87	NUM
easat-4847	127	26	0.87	0.87	NUM
easat-4847	127	27	ac3	ac3	NOUN
easat-4847	127	28	0.87	0.87	NUM
easat-4847	127	29	0.87	0.87	NUM
easat-4847	127	30	ac4	ac4	PROPN
easat-4847	127	31	0.87	0.87	NUM
easat-4847	127	32	0.87	0.87	NUM
easat-4847	127	33	ac5	ac5	PROPN
easat-4847	128	1	0.87	0.87	NUM
easat-4847	128	2	0.87	0.87	NUM
easat-4847	128	3	is	be	AUX
easat-4847	128	4	0.86	0.86	NUM
easat-4847	128	5	0.86	0.86	NUM
easat-4847	128	6	is1	is1	NOUN
easat-4847	128	7	0.85	0.85	NUM
easat-4847	128	8	0.85	0.85	NUM
easat-4847	128	9	is2	is2	NOUN
easat-4847	128	10	0.83	0.83	NUM
easat-4847	128	11	0.83	0.83	NUM
easat-4847	128	12	is3	is3	VERB
easat-4847	128	13	0.81	0.81	NUM
easat-4847	128	14	0.81	0.81	NUM
easat-4847	128	15	is4	is4	NOUN
easat-4847	128	16	0.81	0.81	NUM
easat-4847	128	17	0.81	0.81	NUM
easat-4847	128	18	fc	fc	NOUN
easat-4847	128	19	0.82	0.82	NUM
easat-4847	128	20	0.82	0.82	NUM
easat-4847	128	21	fc1	fc1	PROPN
easat-4847	128	22	0.76	0.76	NUM
easat-4847	128	23	0.76	0.76	NUM
easat-4847	128	24	fc2	fc2	PROPN
easat-4847	128	25	0.75	0.75	NUM
easat-4847	128	26	0.75	0.75	NUM
easat-4847	128	27	fc3	fc3	NOUN
easat-4847	128	28	0.73	0.73	NUM
easat-4847	128	29	0.74	0.74	NUM
easat-4847	128	30	it	it	PRON
easat-4847	128	31	0.86	0.86	NUM
easat-4847	128	32	0.86	0.86	NUM
easat-4847	128	33	it1	it1	NOUN
easat-4847	128	34	0.84	0.84	NUM
easat-4847	128	35	0.84	0.84	NUM
easat-4847	128	36	it2	it2	NOUN
easat-4847	128	37	0.82	0.82	NUM
easat-4847	128	38	0.83	0.83	NUM
easat-4847	128	39	it3	it3	NOUN
easat-4847	128	40	0.81	0.81	NUM
easat-4847	128	41	0.81	0.81	NUM
easat-4847	128	42	it4	it4	NOUN
easat-4847	128	43	0.83	0.83	NUM
easat-4847	128	44	0.83	0.83	NUM
easat-4847	128	45	according	accord	VERB
easat-4847	128	46	to	to	ADP
easat-4847	128	47	george	george	PROPN
easat-4847	128	48	and	and	CCONJ
easat-4847	128	49	mallery	mallery	NOUN
easat-4847	129	1	[	[	X
easat-4847	129	2	28	28	NUM
easat-4847	129	3	]	]	X
easat-4847	129	4	the	the	DET
easat-4847	129	5	data	datum	NOUN
easat-4847	129	6	of	of	ADP
easat-4847	129	7	the	the	DET
easat-4847	129	8	study	study	NOUN
easat-4847	129	9	is	be	AUX
easat-4847	129	10	reliable	reliable	ADJ
easat-4847	129	11	enough	enough	ADV
easat-4847	129	12	if	if	SCONJ
easat-4847	129	13	the	the	DET
easat-4847	129	14	cronbach	cronbach	NOUN
easat-4847	129	15	's	's	PART
easat-4847	129	16	alpha	alpha	NOUN
easat-4847	129	17	index	index	NOUN
easat-4847	129	18	is	be	AUX
easat-4847	129	19	greater	great	ADJ
easat-4847	129	20	than	than	ADP
easat-4847	129	21	or	or	CCONJ
easat-4847	129	22	equal	equal	ADJ
easat-4847	129	23	to	to	ADP
easat-4847	129	24	0.7	0.7	NUM
easat-4847	129	25	.	.	PUNCT
easat-4847	130	1	the	the	DET
easat-4847	130	2	results	result	NOUN
easat-4847	130	3	showed	show	VERB
easat-4847	130	4	that	that	SCONJ
easat-4847	130	5	the	the	DET
easat-4847	130	6	independent	independent	ADJ
easat-4847	130	7	and	and	CCONJ
easat-4847	130	8	dependent	dependent	ADJ
easat-4847	130	9	variables	variable	NOUN
easat-4847	130	10	groups	group	NOUN
easat-4847	130	11	demonstrate	demonstrate	VERB
easat-4847	130	12	satisfactory	satisfactory	ADJ
easat-4847	130	13	internal	internal	ADJ
easat-4847	130	14	consistency	consistency	NOUN
easat-4847	130	15	,	,	PUNCT
easat-4847	130	16	as	as	SCONJ
easat-4847	130	17	demonstrated	demonstrate	VERB
easat-4847	130	18	by	by	ADP
easat-4847	130	19	cronbach	cronbach	NOUN
easat-4847	130	20	's	's	PART
easat-4847	130	21	alpha	alpha	ADJ
easat-4847	130	22	coefficient	coefficient	NOUN
easat-4847	130	23	.	.	PUNCT
easat-4847	131	1	4.3	4.3	NUM
easat-4847	131	2	.	.	PUNCT
easat-4847	131	3	principal	principal	ADJ
easat-4847	131	4	component	component	NOUN
easat-4847	131	5	analysis	analysis	NOUN
easat-4847	131	6	the	the	DET
easat-4847	131	7	research	research	NOUN
easat-4847	131	8	model	model	NOUN
easat-4847	131	9	had	have	VERB
easat-4847	131	10	seven	seven	NUM
easat-4847	131	11	independent	independent	ADJ
easat-4847	131	12	variables	variable	NOUN
easat-4847	131	13	with	with	ADP
easat-4847	131	14	29	29	NUM
easat-4847	131	15	observed	observed	ADJ
easat-4847	131	16	variables	variable	NOUN
easat-4847	131	17	(	(	PUNCT
easat-4847	131	18	components	component	NOUN
easat-4847	131	19	)	)	PUNCT
easat-4847	131	20	.	.	PUNCT
easat-4847	132	1	therefore	therefore	ADV
easat-4847	132	2	,	,	PUNCT
easat-4847	132	3	principal	principal	ADJ
easat-4847	132	4	components	component	NOUN
easat-4847	132	5	analysis	analysis	NOUN
easat-4847	132	6	(	(	PUNCT
easat-4847	132	7	pca	pca	NOUN
easat-4847	132	8	)	)	PUNCT
easat-4847	132	9	is	be	AUX
easat-4847	132	10	applied	apply	VERB
easat-4847	132	11	to	to	PART
easat-4847	132	12	summarize	summarize	VERB
easat-4847	132	13	the	the	DET
easat-4847	132	14	information	information	NOUN
easat-4847	132	15	of	of	ADP
easat-4847	132	16	the	the	DET
easat-4847	132	17	observed	observed	ADJ
easat-4847	132	18	variables	variable	NOUN
easat-4847	132	19	included	include	VERB
easat-4847	132	20	in	in	ADP
easat-4847	132	21	the	the	DET
easat-4847	132	22	factor	factor	NOUN
easat-4847	132	23	analysis	analysis	NOUN
easat-4847	132	24	and	and	CCONJ
easat-4847	132	25	help	help	VERB
easat-4847	132	26	reduce	reduce	VERB
easat-4847	132	27	many	many	ADJ
easat-4847	132	28	observations	observation	NOUN
easat-4847	132	29	into	into	ADP
easat-4847	132	30	a	a	DET
easat-4847	132	31	smaller	small	ADJ
easat-4847	132	32	number	number	NOUN
easat-4847	132	33	of	of	ADP
easat-4847	132	34	principal	principal	ADJ
easat-4847	132	35	factors	factor	NOUN
easat-4847	132	36	[	[	X
easat-4847	132	37	29	29	NUM
easat-4847	132	38	]	]	PUNCT
easat-4847	132	39	.	.	PUNCT
easat-4847	133	1	these	these	DET
easat-4847	133	2	principal	principal	ADJ
easat-4847	133	3	factors	factor	NOUN
easat-4847	133	4	explained	explain	VERB
easat-4847	133	5	the	the	DET
easat-4847	133	6	most	most	ADJ
easat-4847	133	7	information	information	NOUN
easat-4847	133	8	characteristics	characteristic	NOUN
easat-4847	133	9	of	of	ADP
easat-4847	133	10	all	all	DET
easat-4847	133	11	the	the	DET
easat-4847	133	12	original	original	ADJ
easat-4847	133	13	observed	observed	ADJ
easat-4847	133	14	variables	variable	NOUN
easat-4847	133	15	.	.	PUNCT
easat-4847	134	1	1603	1603	NUM
easat-4847	134	2	edelweiss	edelweiss	PROPN
easat-4847	134	3	applied	apply	VERB
easat-4847	134	4	science	science	NOUN
easat-4847	134	5	and	and	CCONJ
easat-4847	134	6	technology	technology	NOUN
easat-4847	134	7	issn	issn	PROPN
easat-4847	134	8	:	:	PUNCT
easat-4847	134	9	2576	2576	NUM
easat-4847	134	10	-	-	SYM
easat-4847	134	11	8484	8484	NUM
easat-4847	134	12	vol	vol	NOUN
easat-4847	134	13	.	.	PROPN
easat-4847	135	1	9	9	NUM
easat-4847	135	2	,	,	PUNCT
easat-4847	135	3	no	no	INTJ
easat-4847	135	4	.	.	NOUN
easat-4847	135	5	2	2	NUM
easat-4847	135	6	:	:	SYM
easat-4847	135	7	1597	1597	NUM
easat-4847	135	8	-	-	SYM
easat-4847	135	9	1608	1608	NUM
easat-4847	135	10	,	,	PUNCT
easat-4847	135	11	2025	2025	NUM
easat-4847	135	12	doi	doi	NOUN
easat-4847	135	13	:	:	PUNCT
easat-4847	135	14	10.55214/25768484.v9i2.4847	10.55214/25768484.v9i2.4847	NUM
easat-4847	135	15	©	©	PROPN
easat-4847	135	16	2025	2025	NUM
easat-4847	135	17	by	by	ADP
easat-4847	135	18	the	the	DET
easat-4847	135	19	authors	author	NOUN
easat-4847	135	20	;	;	PUNCT
easat-4847	135	21	licensee	licensee	PROPN
easat-4847	135	22	learning	learn	VERB
easat-4847	135	23	gate	gate	PROPN
easat-4847	135	24	figure	figure	NOUN
easat-4847	135	25	3	3	NUM
easat-4847	135	26	.	.	PUNCT
easat-4847	135	27	model	model	NOUN
easat-4847	135	28	explanation	explanation	NOUN
easat-4847	135	29	level	level	NOUN
easat-4847	135	30	of	of	ADP
easat-4847	135	31	principal	principal	ADJ
easat-4847	135	32	components	component	NOUN
easat-4847	135	33	.	.	PUNCT
easat-4847	136	1	note	note	NOUN
easat-4847	136	2	:	:	PUNCT
easat-4847	137	1	comp1	comp1	NOUN
easat-4847	137	2	,	,	PUNCT
easat-4847	137	3	comp2	comp2	PROPN
easat-4847	137	4	,	,	PUNCT
easat-4847	137	5	and	and	CCONJ
easat-4847	137	6	comp3	comp3	NOUN
easat-4847	137	7	are	be	AUX
easat-4847	137	8	principal	principal	ADJ
easat-4847	137	9	components	component	NOUN
easat-4847	137	10	1	1	NUM
easat-4847	137	11	,	,	PUNCT
easat-4847	137	12	2	2	NUM
easat-4847	137	13	,	,	PUNCT
easat-4847	137	14	and	and	CCONJ
easat-4847	137	15	3	3	NUM
easat-4847	137	16	,	,	PUNCT
easat-4847	137	17	respectively	respectively	ADV
easat-4847	137	18	.	.	PUNCT
easat-4847	138	1	it	it	PRON
easat-4847	138	2	can	can	AUX
easat-4847	138	3	be	be	AUX
easat-4847	138	4	seen	see	VERB
easat-4847	138	5	that	that	SCONJ
easat-4847	138	6	principal	principal	ADJ
easat-4847	138	7	component	component	NOUN
easat-4847	138	8	1	1	NUM
easat-4847	138	9	contributes	contribute	VERB
easat-4847	138	10	a	a	DET
easat-4847	138	11	large	large	ADJ
easat-4847	138	12	proportion	proportion	NOUN
easat-4847	138	13	in	in	ADP
easat-4847	138	14	explaining	explain	VERB
easat-4847	138	15	the	the	DET
easat-4847	138	16	characteristics	characteristic	NOUN
easat-4847	138	17	of	of	ADP
easat-4847	138	18	the	the	DET
easat-4847	138	19	observed	observed	ADJ
easat-4847	138	20	variables	variable	NOUN
easat-4847	138	21	.	.	PUNCT
easat-4847	139	1	from	from	ADP
easat-4847	139	2	the	the	DET
easat-4847	139	3	second	second	ADJ
easat-4847	139	4	principal	principal	ADJ
easat-4847	139	5	component	component	NOUN
easat-4847	139	6	onwards	onward	NOUN
easat-4847	139	7	,	,	PUNCT
easat-4847	139	8	this	this	DET
easat-4847	139	9	contribution	contribution	NOUN
easat-4847	139	10	is	be	AUX
easat-4847	139	11	insignificant	insignificant	ADJ
easat-4847	139	12	.	.	PUNCT
easat-4847	140	1	therefore	therefore	ADV
easat-4847	140	2	,	,	PUNCT
easat-4847	140	3	the	the	DET
easat-4847	140	4	model	model	NOUN
easat-4847	140	5	may	may	AUX
easat-4847	140	6	only	only	ADV
easat-4847	140	7	need	need	VERB
easat-4847	140	8	to	to	PART
easat-4847	140	9	use	use	VERB
easat-4847	140	10	2	2	NUM
easat-4847	140	11	or	or	CCONJ
easat-4847	140	12	3	3	NUM
easat-4847	140	13	principal	principal	ADJ
easat-4847	140	14	components	component	NOUN
easat-4847	140	15	to	to	PART
easat-4847	140	16	assess	assess	VERB
easat-4847	140	17	the	the	DET
easat-4847	140	18	impact	impact	NOUN
easat-4847	140	19	of	of	ADP
easat-4847	140	20	the	the	DET
easat-4847	140	21	observed	observed	ADJ
easat-4847	140	22	variables	variable	NOUN
easat-4847	140	23	on	on	ADP
easat-4847	140	24	the	the	DET
easat-4847	140	25	dependent	dependent	ADJ
easat-4847	140	26	variable	variable	NOUN
easat-4847	140	27	.	.	PUNCT
easat-4847	141	1	calculating	calculate	VERB
easat-4847	141	2	r2	r2	PROPN
easat-4847	141	3	will	will	AUX
easat-4847	141	4	allow	allow	VERB
easat-4847	141	5	us	we	PRON
easat-4847	141	6	to	to	PART
easat-4847	141	7	evaluate	evaluate	VERB
easat-4847	141	8	the	the	DET
easat-4847	141	9	appropriateness	appropriateness	NOUN
easat-4847	141	10	of	of	ADP
easat-4847	141	11	the	the	DET
easat-4847	141	12	current	current	ADJ
easat-4847	141	13	model	model	NOUN
easat-4847	141	14	:	:	PUNCT
easat-4847	141	15	table	table	NOUN
easat-4847	141	16	2	2	NUM
easat-4847	141	17	.	.	PUNCT
easat-4847	142	1	r2	r2	NOUN
easat-4847	142	2	of	of	ADP
easat-4847	142	3	the	the	DET
easat-4847	142	4	model	model	NOUN
easat-4847	142	5	in	in	ADP
easat-4847	142	6	case	case	NOUN
easat-4847	142	7	of	of	ADP
easat-4847	142	8	using	use	VERB
easat-4847	142	9	1	1	NUM
easat-4847	142	10	,	,	PUNCT
easat-4847	142	11	2	2	NUM
easat-4847	142	12	,	,	PUNCT
easat-4847	142	13	or	or	CCONJ
easat-4847	142	14	3	3	NUM
easat-4847	142	15	principal	principal	ADJ
easat-4847	142	16	components	component	NOUN
easat-4847	142	17	.	.	PUNCT
easat-4847	143	1	number	number	NOUN
easat-4847	143	2	of	of	ADP
easat-4847	143	3	principal	principal	ADJ
easat-4847	143	4	ingredients	ingredient	NOUN
easat-4847	143	5	r2	r2	PROPN
easat-4847	143	6	model	model	NOUN
easat-4847	143	7	using	use	VERB
easat-4847	143	8	one	one	NUM
easat-4847	143	9	principal	principal	ADJ
easat-4847	143	10	component	component	NOUN
easat-4847	143	11	(	(	PUNCT
easat-4847	143	12	1	1	NUM
easat-4847	143	13	)	)	PUNCT
easat-4847	143	14	0.60	0.60	NUM
easat-4847	143	15	model	model	NOUN
easat-4847	143	16	using	use	VERB
easat-4847	143	17	two	two	NUM
easat-4847	143	18	principal	principal	ADJ
easat-4847	143	19	components	component	NOUN
easat-4847	143	20	(	(	PUNCT
easat-4847	143	21	2	2	NUM
easat-4847	143	22	)	)	PUNCT
easat-4847	143	23	0.60	0.60	NUM
easat-4847	143	24	model	model	NOUN
easat-4847	143	25	using	use	VERB
easat-4847	143	26	three	three	NUM
easat-4847	143	27	principal	principal	ADJ
easat-4847	143	28	components	component	NOUN
easat-4847	143	29	(	(	PUNCT
easat-4847	143	30	3	3	NUM
easat-4847	143	31	)	)	PUNCT
easat-4847	143	32	0.62	0.62	NUM
easat-4847	143	33	1604	1604	NUM
easat-4847	143	34	edelweiss	edelweiss	PROPN
easat-4847	143	35	applied	apply	VERB
easat-4847	143	36	science	science	NOUN
easat-4847	143	37	and	and	CCONJ
easat-4847	143	38	technology	technology	NOUN
easat-4847	143	39	issn	issn	PROPN
easat-4847	143	40	:	:	PUNCT
easat-4847	143	41	2576	2576	NUM
easat-4847	143	42	-	-	SYM
easat-4847	143	43	8484	8484	NUM
easat-4847	143	44	vol	vol	NOUN
easat-4847	143	45	.	.	PROPN
easat-4847	144	1	9	9	NUM
easat-4847	144	2	,	,	PUNCT
easat-4847	144	3	no	no	INTJ
easat-4847	144	4	.	.	NOUN
easat-4847	144	5	2	2	NUM
easat-4847	144	6	:	:	SYM
easat-4847	144	7	1597	1597	NUM
easat-4847	144	8	-	-	SYM
easat-4847	144	9	1608	1608	NUM
easat-4847	144	10	,	,	PUNCT
easat-4847	144	11	2025	2025	NUM
easat-4847	144	12	doi	doi	NOUN
easat-4847	144	13	:	:	PUNCT
easat-4847	144	14	10.55214/25768484.v9i2.4847	10.55214/25768484.v9i2.4847	NUM
easat-4847	144	15	©	©	PROPN
easat-4847	144	16	2025	2025	NUM
easat-4847	144	17	by	by	ADP
easat-4847	144	18	the	the	DET
easat-4847	144	19	authors	author	NOUN
easat-4847	144	20	;	;	PUNCT
easat-4847	144	21	licensee	licensee	PROPN
easat-4847	144	22	learning	learning	NOUN
easat-4847	144	23	gate	gate	VERB
easat-4847	144	24	the	the	DET
easat-4847	144	25	r2	r2	PROPN
easat-4847	144	26	statistic	statistic	NOUN
easat-4847	144	27	determines	determine	VERB
easat-4847	144	28	the	the	DET
easat-4847	144	29	optimal	optimal	ADJ
easat-4847	144	30	models	model	NOUN
easat-4847	144	31	based	base	VERB
easat-4847	144	32	on	on	ADP
easat-4847	144	33	their	their	PRON
easat-4847	144	34	maximum	maximum	ADJ
easat-4847	144	35	values	value	NOUN
easat-4847	144	36	.	.	PUNCT
easat-4847	145	1	due	due	ADP
easat-4847	145	2	to	to	ADP
easat-4847	145	3	the	the	DET
easat-4847	145	4	indifference	indifference	NOUN
easat-4847	145	5	in	in	ADP
easat-4847	145	6	r2	r2	PROPN
easat-4847	145	7	values	value	NOUN
easat-4847	145	8	of	of	ADP
easat-4847	145	9	using	use	VERB
easat-4847	145	10	1	1	NUM
easat-4847	145	11	and	and	CCONJ
easat-4847	145	12	2	2	NUM
easat-4847	145	13	principal	principal	ADJ
easat-4847	145	14	components	component	NOUN
easat-4847	145	15	,	,	PUNCT
easat-4847	145	16	the	the	DET
easat-4847	145	17	following	follow	VERB
easat-4847	145	18	paper	paper	NOUN
easat-4847	145	19	will	will	AUX
easat-4847	145	20	focus	focus	VERB
easat-4847	145	21	on	on	ADP
easat-4847	145	22	evaluating	evaluate	VERB
easat-4847	145	23	the	the	DET
easat-4847	145	24	results	result	NOUN
easat-4847	145	25	of	of	ADP
easat-4847	145	26	models	model	NOUN
easat-4847	145	27	(	(	PUNCT
easat-4847	145	28	2	2	NUM
easat-4847	145	29	)	)	PUNCT
easat-4847	145	30	and	and	CCONJ
easat-4847	145	31	(	(	PUNCT
easat-4847	145	32	3	3	NUM
easat-4847	145	33	)	)	PUNCT
easat-4847	145	34	.	.	PUNCT
easat-4847	146	1	this	this	DET
easat-4847	146	2	conclusion	conclusion	NOUN
easat-4847	146	3	is	be	AUX
easat-4847	146	4	also	also	ADV
easat-4847	146	5	supported	support	VERB
easat-4847	146	6	by	by	ADP
easat-4847	146	7	the	the	DET
easat-4847	146	8	variance	variance	NOUN
easat-4847	146	9	rate	rate	NOUN
easat-4847	146	10	explained	explain	VERB
easat-4847	146	11	by	by	ADP
easat-4847	146	12	using	use	VERB
easat-4847	146	13	1	1	NUM
easat-4847	146	14	,	,	PUNCT
easat-4847	146	15	2	2	NUM
easat-4847	146	16	,	,	PUNCT
easat-4847	146	17	and	and	CCONJ
easat-4847	146	18	3	3	NUM
easat-4847	146	19	principal	principal	ADJ
easat-4847	146	20	components	component	NOUN
easat-4847	146	21	,	,	PUNCT
easat-4847	146	22	presented	present	VERB
easat-4847	146	23	in	in	ADP
easat-4847	146	24	the	the	DET
easat-4847	146	25	table	table	NOUN
easat-4847	146	26	:	:	PUNCT
easat-4847	146	27	table	table	NOUN
easat-4847	146	28	3	3	NUM
easat-4847	146	29	.	.	PUNCT
easat-4847	146	30	percentage	percentage	NOUN
easat-4847	146	31	of	of	ADP
easat-4847	146	32	variance	variance	NOUN
easat-4847	146	33	explained	explain	VERB
easat-4847	146	34	from	from	ADP
easat-4847	146	35	using	use	VERB
easat-4847	146	36	1	1	NUM
easat-4847	146	37	,	,	PUNCT
easat-4847	146	38	2	2	NUM
easat-4847	146	39	,	,	PUNCT
easat-4847	146	40	and	and	CCONJ
easat-4847	146	41	3	3	NUM
easat-4847	146	42	principal	principal	ADJ
easat-4847	146	43	components	component	NOUN
easat-4847	146	44	.	.	PUNCT
easat-4847	147	1	variable	variable	ADJ
easat-4847	147	2	model	model	NOUN
easat-4847	147	3	1	1	NUM
easat-4847	147	4	principal	principal	NOUN
easat-4847	147	5	component	component	NOUN
easat-4847	147	6	(	(	PUNCT
easat-4847	147	7	1	1	NUM
easat-4847	147	8	)	)	SYM
easat-4847	147	9	2	2	NUM
easat-4847	147	10	principal	principal	ADJ
easat-4847	147	11	components	component	NOUN
easat-4847	147	12	(	(	PUNCT
easat-4847	147	13	2	2	NUM
easat-4847	147	14	)	)	PUNCT
easat-4847	147	15	3	3	NUM
easat-4847	147	16	principal	principal	ADJ
easat-4847	147	17	components	component	NOUN
easat-4847	147	18	(	(	PUNCT
easat-4847	147	19	3	3	NUM
easat-4847	147	20	)	)	PUNCT
easat-4847	147	21	dependent	dependent	ADJ
easat-4847	147	22	variable	variable	NOUN
easat-4847	147	23	64.09	64.09	NUM
easat-4847	147	24	66.02	66.02	NUM
easat-4847	147	25	67.94	67.94	NUM
easat-4847	147	26	aifrs1	aifrs1	NOUN
easat-4847	147	27	62.77	62.77	NUM
easat-4847	147	28	66.69	66.69	NUM
easat-4847	147	29	66.85	66.85	NUM
easat-4847	147	30	aifrs2	aifrs2	NOUN
easat-4847	147	31	85.74	85.74	NUM
easat-4847	147	32	87.28	87.28	NUM
easat-4847	147	33	87.29	87.29	NUM
easat-4847	147	34	aifrs3	aifrs3	PROPN
easat-4847	147	35	62.39	62.39	NUM
easat-4847	147	36	66.51	66.51	NUM
easat-4847	147	37	67.59	67.59	NUM
easat-4847	147	38	aifrs4	aifrs4	NOUN
easat-4847	148	1	53.25	53.25	NUM
easat-4847	148	2	55.45	55.45	NUM
easat-4847	148	3	56.04	56.04	NUM
easat-4847	148	4	aifrs5	aifrs5	NOUN
easat-4847	148	5	55.64	55.64	NUM
easat-4847	148	6	56.15	56.15	NUM
easat-4847	148	7	59.75	59.75	NUM
easat-4847	148	8	these	these	DET
easat-4847	148	9	values	value	NOUN
easat-4847	148	10	refer	refer	VERB
easat-4847	148	11	to	to	ADP
easat-4847	148	12	the	the	DET
easat-4847	148	13	percentage	percentage	NOUN
easat-4847	148	14	of	of	ADP
easat-4847	148	15	the	the	DET
easat-4847	148	16	total	total	ADJ
easat-4847	148	17	variation	variation	NOUN
easat-4847	148	18	in	in	ADP
easat-4847	148	19	the	the	DET
easat-4847	148	20	variables	variable	NOUN
easat-4847	148	21	(	(	PUNCT
easat-4847	148	22	independent	independent	ADJ
easat-4847	148	23	and	and	CCONJ
easat-4847	148	24	dependent	dependent	ADJ
easat-4847	148	25	)	)	PUNCT
easat-4847	148	26	explained	explain	VERB
easat-4847	148	27	by	by	ADP
easat-4847	148	28	the	the	DET
easat-4847	148	29	principal	principal	ADJ
easat-4847	148	30	components	component	NOUN
easat-4847	148	31	of	of	ADP
easat-4847	148	32	the	the	DET
easat-4847	148	33	pls	pls	PROPN
easat-4847	148	34	model	model	NOUN
easat-4847	148	35	.	.	PUNCT
easat-4847	149	1	it	it	PRON
easat-4847	149	2	can	can	AUX
easat-4847	149	3	be	be	AUX
easat-4847	149	4	seen	see	VERB
easat-4847	149	5	that	that	SCONJ
easat-4847	149	6	the	the	DET
easat-4847	149	7	difference	difference	NOUN
easat-4847	149	8	between	between	ADP
easat-4847	149	9	models	model	NOUN
easat-4847	149	10	(	(	PUNCT
easat-4847	149	11	1	1	NUM
easat-4847	149	12	)	)	PUNCT
easat-4847	149	13	and	and	CCONJ
easat-4847	149	14	(	(	PUNCT
easat-4847	149	15	2	2	X
easat-4847	149	16	)	)	PUNCT
easat-4847	149	17	is	be	AUX
easat-4847	149	18	significantly	significantly	ADV
easat-4847	149	19	more	more	ADV
easat-4847	149	20	significant	significant	ADJ
easat-4847	149	21	than	than	ADP
easat-4847	149	22	the	the	DET
easat-4847	149	23	difference	difference	NOUN
easat-4847	149	24	between	between	ADP
easat-4847	149	25	models	model	NOUN
easat-4847	149	26	(	(	PUNCT
easat-4847	149	27	2	2	NUM
easat-4847	149	28	)	)	PUNCT
easat-4847	149	29	and	and	CCONJ
easat-4847	149	30	(	(	PUNCT
easat-4847	149	31	3	3	NUM
easat-4847	149	32	)	)	PUNCT
easat-4847	149	33	.	.	PUNCT
easat-4847	150	1	from	from	ADP
easat-4847	150	2	here	here	ADV
easat-4847	150	3	,	,	PUNCT
easat-4847	150	4	the	the	DET
easat-4847	150	5	study	study	NOUN
easat-4847	150	6	will	will	AUX
easat-4847	150	7	assess	assess	VERB
easat-4847	150	8	the	the	DET
easat-4847	150	9	influence	influence	NOUN
easat-4847	150	10	of	of	ADP
easat-4847	150	11	the	the	DET
easat-4847	150	12	observed	observed	ADJ
easat-4847	150	13	variables	variable	NOUN
easat-4847	150	14	on	on	ADP
easat-4847	150	15	the	the	DET
easat-4847	150	16	dependent	dependent	ADJ
easat-4847	150	17	variable	variable	NOUN
easat-4847	150	18	by	by	ADP
easat-4847	150	19	calculating	calculate	VERB
easat-4847	150	20	the	the	DET
easat-4847	150	21	variable	variable	ADJ
easat-4847	150	22	importance	importance	NOUN
easat-4847	150	23	values	value	NOUN
easat-4847	150	24	.	.	PUNCT
easat-4847	151	1	the	the	DET
easat-4847	151	2	results	result	NOUN
easat-4847	151	3	are	be	AUX
easat-4847	151	4	presented	present	VERB
easat-4847	151	5	in	in	ADP
easat-4847	151	6	the	the	DET
easat-4847	151	7	table	table	NOUN
easat-4847	151	8	:	:	PUNCT
easat-4847	151	9	table	table	NOUN
easat-4847	151	10	4	4	NUM
easat-4847	151	11	.	.	PUNCT
easat-4847	152	1	values	value	NOUN
easat-4847	152	2	representing	represent	VERB
easat-4847	152	3	the	the	DET
easat-4847	152	4	importance	importance	NOUN
easat-4847	152	5	of	of	ADP
easat-4847	152	6	variables	variable	NOUN
easat-4847	152	7	in	in	ADP
easat-4847	152	8	models	model	NOUN
easat-4847	152	9	using	use	VERB
easat-4847	152	10	2	2	NUM
easat-4847	152	11	and	and	CCONJ
easat-4847	152	12	3	3	NUM
easat-4847	152	13	principal	principal	ADJ
easat-4847	152	14	components	component	NOUN
easat-4847	152	15	.	.	PUNCT
easat-4847	153	1	variable	variable	ADJ
easat-4847	153	2	model	model	NOUN
easat-4847	153	3	2	2	NUM
easat-4847	153	4	principal	principal	ADJ
easat-4847	153	5	components	component	NOUN
easat-4847	153	6	(	(	PUNCT
easat-4847	153	7	2	2	NUM
easat-4847	153	8	)	)	PUNCT
easat-4847	153	9	3	3	NUM
easat-4847	153	10	principal	principal	ADJ
easat-4847	153	11	components	component	NOUN
easat-4847	153	12	(	(	PUNCT
easat-4847	153	13	3	3	NUM
easat-4847	153	14	)	)	PUNCT
easat-4847	153	15	aifrs1	aifrs1	NOUN
easat-4847	153	16	aifrs2	aifrs2	PROPN
easat-4847	154	1	aifrs3	aifrs3	PROPN
easat-4847	154	2	aifrs4	aifrs4	VERB
easat-4847	155	1	aifrs5	aifrs5	NOUN
easat-4847	155	2	aifrs1	aifrs1	NOUN
easat-4847	155	3	aifrs2	aifrs2	PUNCT
easat-4847	156	1	aifrs3	aifrs3	PROPN
easat-4847	156	2	aifrs4	aifrs4	VERB
easat-4847	157	1	aifrs5	aifrs5	NOUN
easat-4847	157	2	ls1	ls1	NOUN
easat-4847	157	3	0.045	0.045	NUM
easat-4847	157	4	0.047	0.047	NUM
easat-4847	157	5	0.039	0.039	NUM
easat-4847	157	6	0.036	0.036	NUM
easat-4847	157	7	0.034	0.034	NUM
easat-4847	157	8	0.045	0.045	NUM
easat-4847	157	9	0.047	0.047	NUM
easat-4847	157	10	0.039	0.039	NUM
easat-4847	157	11	0.036	0.036	NUM
easat-4847	157	12	0.034	0.034	NUM
easat-4847	157	13	ls2	ls2	PROPN
easat-4847	157	14	0.048	0.048	NUM
easat-4847	157	15	0.051	0.051	NUM
easat-4847	157	16	0.042	0.042	NUM
easat-4847	157	17	0.038	0.038	NUM
easat-4847	157	18	0.037	0.037	NUM
easat-4847	157	19	0.048	0.048	NUM
easat-4847	157	20	0.051	0.051	NUM
easat-4847	157	21	0.042	0.042	NUM
easat-4847	157	22	0.038	0.038	NUM
easat-4847	157	23	0.037	0.037	NUM
easat-4847	157	24	ls3	ls3	PROPN
easat-4847	157	25	0.047	0.047	NUM
easat-4847	157	26	0.049	0.049	NUM
easat-4847	157	27	0.040	0.040	NUM
easat-4847	157	28	0.037	0.037	NUM
easat-4847	157	29	0.035	0.035	NUM
easat-4847	157	30	0.047	0.047	NUM
easat-4847	157	31	0.049	0.049	NUM
easat-4847	157	32	0.040	0.040	NUM
easat-4847	157	33	0.037	0.037	NUM
easat-4847	157	34	0.035	0.035	NUM
easat-4847	157	35	ls4	ls4	NOUN
easat-4847	157	36	0.046	0.046	NUM
easat-4847	157	37	0.048	0.048	NUM
easat-4847	157	38	0.039	0.039	NUM
easat-4847	157	39	0.036	0.036	NUM
easat-4847	157	40	0.035	0.035	NUM
easat-4847	157	41	0.046	0.046	NUM
easat-4847	157	42	0.048	0.048	NUM
easat-4847	157	43	0.039	0.039	NUM
easat-4847	157	44	0.036	0.036	NUM
easat-4847	157	45	0.035	0.035	NUM
easat-4847	157	46	ls5	ls5	PROPN
easat-4847	157	47	0.048	0.048	NUM
easat-4847	157	48	0.050	0.050	NUM
easat-4847	157	49	0.041	0.041	NUM
easat-4847	157	50	0.038	0.038	NUM
easat-4847	157	51	0.036	0.036	NUM
easat-4847	157	52	0.048	0.048	NUM
easat-4847	157	53	0.050	0.050	NUM
easat-4847	157	54	0.041	0.041	NUM
easat-4847	157	55	0.038	0.038	NUM
easat-4847	157	56	0.036	0.036	NUM
easat-4847	157	57	dm1	dm1	PROPN
easat-4847	157	58	0.047	0.047	NUM
easat-4847	157	59	0.049	0.049	NUM
easat-4847	157	60	0.040	0.040	NUM
easat-4847	157	61	0.037	0.037	NUM
easat-4847	157	62	0.036	0.036	NUM
easat-4847	157	63	0.047	0.047	NUM
easat-4847	157	64	0.049	0.049	NUM
easat-4847	157	65	0.040	0.040	NUM
easat-4847	157	66	0.037	0.037	NUM
easat-4847	157	67	0.036	0.036	NUM
easat-4847	157	68	dm2	dm2	PROPN
easat-4847	157	69	0.045	0.045	NUM
easat-4847	157	70	0.047	0.047	NUM
easat-4847	157	71	0.039	0.039	NUM
easat-4847	157	72	0.036	0.036	NUM
easat-4847	157	73	0.034	0.034	NUM
easat-4847	157	74	0.045	0.045	NUM
easat-4847	157	75	0.047	0.047	NUM
easat-4847	157	76	0.039	0.039	NUM
easat-4847	157	77	0.036	0.036	NUM
easat-4847	157	78	0.034	0.034	NUM
easat-4847	157	79	dm3	dm3	NOUN
easat-4847	157	80	0.045	0.045	NUM
easat-4847	157	81	0.047	0.047	NUM
easat-4847	157	82	0.039	0.039	NUM
easat-4847	157	83	0.036	0.036	NUM
easat-4847	157	84	0.034	0.034	NUM
easat-4847	157	85	0.045	0.045	NUM
easat-4847	157	86	0.047	0.047	NUM
easat-4847	157	87	0.039	0.039	NUM
easat-4847	157	88	0.036	0.036	NUM
easat-4847	157	89	0.034	0.034	NUM
easat-4847	157	90	dm4	dm4	PROPN
easat-4847	157	91	0.046	0.046	NUM
easat-4847	157	92	0.048	0.048	NUM
easat-4847	157	93	0.040	0.040	NUM
easat-4847	157	94	0.037	0.037	NUM
easat-4847	157	95	0.035	0.035	NUM
easat-4847	157	96	0.046	0.046	NUM
easat-4847	157	97	0.048	0.048	NUM
easat-4847	157	98	0.040	0.040	NUM
easat-4847	157	99	0.037	0.037	NUM
easat-4847	157	100	0.035	0.035	NUM
easat-4847	157	101	sm1	sm1	NOUN
easat-4847	157	102	0.044	0.044	NUM
easat-4847	157	103	0.046	0.046	NUM
easat-4847	157	104	0.038	0.038	NUM
easat-4847	157	105	0.035	0.035	NUM
easat-4847	157	106	0.033	0.033	NUM
easat-4847	157	107	0.044	0.044	NUM
easat-4847	157	108	0.046	0.046	NUM
easat-4847	157	109	0.038	0.038	NUM
easat-4847	157	110	0.035	0.035	NUM
easat-4847	157	111	0.033	0.033	NUM
easat-4847	157	112	sm2	sm2	PROPN
easat-4847	157	113	0.046	0.046	NUM
easat-4847	157	114	0.048	0.048	NUM
easat-4847	157	115	0.040	0.040	NUM
easat-4847	157	116	0.037	0.037	NUM
easat-4847	157	117	0.035	0.035	NUM
easat-4847	157	118	0.046	0.046	NUM
easat-4847	157	119	0.048	0.048	NUM
easat-4847	157	120	0.040	0.040	NUM
easat-4847	157	121	0.037	0.037	NUM
easat-4847	157	122	0.035	0.035	NUM
easat-4847	157	123	sm3	sm3	PROPN
easat-4847	157	124	0.045	0.045	NUM
easat-4847	157	125	0.047	0.047	NUM
easat-4847	157	126	0.039	0.039	NUM
easat-4847	157	127	0.036	0.036	NUM
easat-4847	157	128	0.034	0.034	NUM
easat-4847	157	129	0.045	0.045	NUM
easat-4847	157	130	0.047	0.047	NUM
easat-4847	157	131	0.039	0.039	NUM
easat-4847	157	132	0.036	0.036	NUM
easat-4847	157	133	0.034	0.034	NUM
easat-4847	157	134	sm4	sm4	PROPN
easat-4847	157	135	0.042	0.042	NUM
easat-4847	157	136	0.044	0.044	NUM
easat-4847	157	137	0.036	0.036	NUM
easat-4847	157	138	0.034	0.034	NUM
easat-4847	157	139	0.032	0.032	NUM
easat-4847	157	140	0.042	0.042	NUM
easat-4847	157	141	0.044	0.044	NUM
easat-4847	157	142	0.036	0.036	NUM
easat-4847	157	143	0.034	0.034	NUM
easat-4847	157	144	0.032	0.032	NUM
easat-4847	157	145	ac1	ac1	PROPN
easat-4847	157	146	0.049	0.049	NUM
easat-4847	157	147	0.052	0.052	NUM
easat-4847	157	148	0.042	0.042	NUM
easat-4847	157	149	0.039	0.039	NUM
easat-4847	157	150	0.037	0.037	NUM
easat-4847	157	151	0.049	0.049	NUM
easat-4847	157	152	0.052	0.052	NUM
easat-4847	157	153	0.042	0.042	NUM
easat-4847	157	154	0.039	0.039	NUM
easat-4847	157	155	0.037	0.037	NUM
easat-4847	157	156	ac2	ac2	PROPN
easat-4847	157	157	0.045	0.045	NUM
easat-4847	157	158	0.047	0.047	NUM
easat-4847	157	159	0.039	0.039	NUM
easat-4847	157	160	0.036	0.036	NUM
easat-4847	157	161	0.034	0.034	NUM
easat-4847	157	162	0.045	0.045	NUM
easat-4847	157	163	0.047	0.047	NUM
easat-4847	157	164	0.039	0.039	NUM
easat-4847	157	165	0.036	0.036	NUM
easat-4847	157	166	0.034	0.034	NUM
easat-4847	157	167	ac3	ac3	PROPN
easat-4847	157	168	0.046	0.046	NUM
easat-4847	157	169	0.048	0.048	NUM
easat-4847	157	170	0.040	0.040	NUM
easat-4847	157	171	0.036	0.036	NUM
easat-4847	157	172	0.035	0.035	NUM
easat-4847	157	173	0.046	0.046	NUM
easat-4847	157	174	0.048	0.048	NUM
easat-4847	157	175	0.040	0.040	NUM
easat-4847	157	176	0.036	0.036	NUM
easat-4847	157	177	0.035	0.035	NUM
easat-4847	157	178	ac4	ac4	PROPN
easat-4847	157	179	0.045	0.045	NUM
easat-4847	157	180	0.048	0.048	NUM
easat-4847	157	181	0.039	0.039	NUM
easat-4847	157	182	0.036	0.036	NUM
easat-4847	157	183	0.035	0.035	NUM
easat-4847	157	184	0.045	0.045	NUM
easat-4847	157	185	0.048	0.048	NUM
easat-4847	157	186	0.039	0.039	NUM
easat-4847	157	187	0.036	0.036	NUM
easat-4847	157	188	0.035	0.035	NUM
easat-4847	157	189	ac5	ac5	PROPN
easat-4847	157	190	0.046	0.046	NUM
easat-4847	157	191	0.048	0.048	NUM
easat-4847	157	192	0.039	0.039	NUM
easat-4847	157	193	0.036	0.036	NUM
easat-4847	157	194	0.035	0.035	NUM
easat-4847	157	195	0.046	0.046	NUM
easat-4847	157	196	0.048	0.048	NUM
easat-4847	157	197	0.039	0.039	NUM
easat-4847	157	198	0.036	0.036	NUM
easat-4847	157	199	0.035	0.035	NUM
easat-4847	157	200	is1	is1	PROPN
easat-4847	157	201	0.044	0.044	NUM
easat-4847	157	202	0.046	0.046	NUM
easat-4847	157	203	0.038	0.038	NUM
easat-4847	157	204	0.035	0.035	NUM
easat-4847	157	205	0.033	0.033	NUM
easat-4847	157	206	0.044	0.044	NUM
easat-4847	157	207	0.046	0.046	NUM
easat-4847	157	208	0.038	0.038	NUM
easat-4847	157	209	0.035	0.035	NUM
easat-4847	157	210	0.033	0.033	NUM
easat-4847	157	211	is2	is2	PROPN
easat-4847	157	212	0.048	0.048	NUM
easat-4847	157	213	0.051	0.051	NUM
easat-4847	157	214	0.042	0.042	NUM
easat-4847	157	215	0.038	0.038	NUM
easat-4847	157	216	0.037	0.037	NUM
easat-4847	157	217	0.048	0.048	NUM
easat-4847	157	218	0.051	0.051	NUM
easat-4847	157	219	0.042	0.042	NUM
easat-4847	157	220	0.038	0.038	NUM
easat-4847	157	221	0.037	0.037	NUM
easat-4847	157	222	is3	is3	PROPN
easat-4847	157	223	0.045	0.045	NUM
easat-4847	157	224	0.047	0.047	NUM
easat-4847	157	225	0.038	0.038	NUM
easat-4847	157	226	0.035	0.035	NUM
easat-4847	157	227	0.034	0.034	NUM
easat-4847	157	228	0.045	0.045	NUM
easat-4847	157	229	0.047	0.047	NUM
easat-4847	157	230	0.038	0.038	NUM
easat-4847	157	231	0.035	0.035	NUM
easat-4847	157	232	0.034	0.034	NUM
easat-4847	157	233	is4	is4	VERB
easat-4847	157	234	0.048	0.048	NUM
easat-4847	157	235	0.050	0.050	NUM
easat-4847	157	236	0.041	0.041	NUM
easat-4847	157	237	0.038	0.038	NUM
easat-4847	157	238	0.036	0.036	NUM
easat-4847	157	239	0.048	0.048	NUM
easat-4847	157	240	0.050	0.050	NUM
easat-4847	157	241	0.041	0.041	NUM
easat-4847	157	242	0.038	0.038	NUM
easat-4847	157	243	0.036	0.036	NUM
easat-4847	157	244	fc1	fc1	PROPN
easat-4847	157	245	0.048	0.048	NUM
easat-4847	157	246	0.051	0.051	NUM
easat-4847	157	247	0.042	0.042	NUM
easat-4847	157	248	0.038	0.038	NUM
easat-4847	157	249	0.037	0.037	NUM
easat-4847	157	250	0.048	0.048	NUM
easat-4847	157	251	0.051	0.051	NUM
easat-4847	157	252	0.042	0.042	NUM
easat-4847	157	253	0.038	0.038	NUM
easat-4847	157	254	0.037	0.037	NUM
easat-4847	157	255	fc2	fc2	PROPN
easat-4847	157	256	0.047	0.047	NUM
easat-4847	157	257	0.050	0.050	NUM
easat-4847	157	258	0.041	0.041	NUM
easat-4847	157	259	0.037	0.037	NUM
easat-4847	157	260	0.036	0.036	NUM
easat-4847	157	261	0.047	0.047	NUM
easat-4847	157	262	0.050	0.050	NUM
easat-4847	157	263	0.041	0.041	NUM
easat-4847	157	264	0.037	0.037	NUM
easat-4847	157	265	0.036	0.036	NUM
easat-4847	157	266	fc3	fc3	PROPN
easat-4847	157	267	0.047	0.047	NUM
easat-4847	157	268	0.050	0.050	NUM
easat-4847	157	269	0.041	0.041	NUM
easat-4847	157	270	0.038	0.038	NUM
easat-4847	157	271	0.036	0.036	NUM
easat-4847	157	272	0.047	0.047	NUM
easat-4847	157	273	0.050	0.050	NUM
easat-4847	157	274	0.041	0.041	NUM
easat-4847	157	275	0.038	0.038	NUM
easat-4847	157	276	0.036	0.036	NUM
easat-4847	157	277	1605	1605	NUM
easat-4847	157	278	edelweiss	edelweiss	PROPN
easat-4847	157	279	applied	apply	VERB
easat-4847	157	280	science	science	NOUN
easat-4847	157	281	and	and	CCONJ
easat-4847	157	282	technology	technology	NOUN
easat-4847	157	283	issn	issn	PROPN
easat-4847	157	284	:	:	PUNCT
easat-4847	157	285	2576	2576	NUM
easat-4847	157	286	-	-	SYM
easat-4847	157	287	8484	8484	NUM
easat-4847	157	288	vol	vol	NOUN
easat-4847	157	289	.	.	PROPN
easat-4847	158	1	9	9	NUM
easat-4847	158	2	,	,	PUNCT
easat-4847	158	3	no	no	INTJ
easat-4847	158	4	.	.	NOUN
easat-4847	158	5	2	2	NUM
easat-4847	158	6	:	:	SYM
easat-4847	158	7	1597	1597	NUM
easat-4847	158	8	-	-	SYM
easat-4847	158	9	1608	1608	NUM
easat-4847	158	10	,	,	PUNCT
easat-4847	158	11	2025	2025	NUM
easat-4847	158	12	doi	doi	NOUN
easat-4847	158	13	:	:	PUNCT
easat-4847	158	14	10.55214/25768484.v9i2.4847	10.55214/25768484.v9i2.4847	NUM
easat-4847	158	15	©	©	PROPN
easat-4847	158	16	2025	2025	NUM
easat-4847	158	17	by	by	ADP
easat-4847	158	18	the	the	DET
easat-4847	158	19	authors	author	NOUN
easat-4847	158	20	;	;	PUNCT
easat-4847	158	21	licensee	licensee	PROPN
easat-4847	158	22	learning	learning	NOUN
easat-4847	158	23	gate	gate	PROPN
easat-4847	158	24	it1	it1	PROPN
easat-4847	158	25	0.045	0.045	NUM
easat-4847	158	26	0.047	0.047	NUM
easat-4847	158	27	0.039	0.039	NUM
easat-4847	158	28	0.036	0.036	NUM
easat-4847	158	29	0.034	0.034	NUM
easat-4847	158	30	0.045	0.045	NUM
easat-4847	158	31	0.047	0.047	NUM
easat-4847	158	32	0.039	0.039	NUM
easat-4847	158	33	0.036	0.036	NUM
easat-4847	158	34	0.034	0.034	NUM
easat-4847	158	35	it2	it2	NOUN
easat-4847	158	36	0.048	0.048	NUM
easat-4847	158	37	0.051	0.051	NUM
easat-4847	158	38	0.042	0.042	NUM
easat-4847	158	39	0.039	0.039	NUM
easat-4847	158	40	0.037	0.037	NUM
easat-4847	158	41	0.048	0.048	NUM
easat-4847	158	42	0.051	0.051	NUM
easat-4847	158	43	0.042	0.042	NUM
easat-4847	158	44	0.039	0.039	NUM
easat-4847	158	45	0.037	0.037	NUM
easat-4847	158	46	it3	it3	NUM
easat-4847	158	47	0.045	0.045	NUM
easat-4847	158	48	0.048	0.048	NUM
easat-4847	158	49	0.039	0.039	NUM
easat-4847	158	50	0.036	0.036	NUM
easat-4847	158	51	0.034	0.034	NUM
easat-4847	158	52	0.045	0.045	NUM
easat-4847	158	53	0.048	0.048	NUM
easat-4847	158	54	0.039	0.039	NUM
easat-4847	158	55	0.036	0.036	NUM
easat-4847	158	56	0.034	0.034	NUM
easat-4847	158	57	it4	it4	PROPN
easat-4847	158	58	0.047	0.047	NUM
easat-4847	158	59	0.050	0.050	NUM
easat-4847	158	60	0.041	0.041	NUM
easat-4847	158	61	0.038	0.038	NUM
easat-4847	158	62	0.036	0.036	NUM
easat-4847	158	63	0.047	0.047	NUM
easat-4847	158	64	0.050	0.050	NUM
easat-4847	158	65	0.041	0.041	NUM
easat-4847	158	66	0.038	0.038	NUM
easat-4847	158	67	0.036	0.036	NUM
easat-4847	158	68	according	accord	VERB
easat-4847	158	69	to	to	ADP
easat-4847	158	70	the	the	DET
easat-4847	158	71	results	result	NOUN
easat-4847	158	72	summarized	summarize	VERB
easat-4847	158	73	in	in	ADP
easat-4847	158	74	the	the	DET
easat-4847	158	75	table	table	NOUN
easat-4847	158	76	,	,	PUNCT
easat-4847	158	77	10	10	NUM
easat-4847	158	78	variables	variable	NOUN
easat-4847	158	79	have	have	VERB
easat-4847	158	80	the	the	DET
easat-4847	158	81	most	most	ADV
easat-4847	158	82	decisive	decisive	ADJ
easat-4847	158	83	impact	impact	NOUN
easat-4847	158	84	on	on	ADP
easat-4847	158	85	the	the	DET
easat-4847	158	86	application	application	NOUN
easat-4847	158	87	of	of	ADP
easat-4847	158	88	ifrs	ifrs	PROPN
easat-4847	158	89	on	on	ADP
easat-4847	158	90	financial	financial	ADJ
easat-4847	158	91	instruments	instrument	NOUN
easat-4847	158	92	at	at	ADP
easat-4847	158	93	vietnamese	vietnamese	ADJ
easat-4847	158	94	commercial	commercial	ADJ
easat-4847	158	95	banks	bank	NOUN
easat-4847	158	96	,	,	PUNCT
easat-4847	158	97	including	include	VERB
easat-4847	158	98	:	:	PUNCT
easat-4847	158	99	firstly	firstly	ADV
easat-4847	158	100	,	,	PUNCT
easat-4847	158	101	related	relate	VERB
easat-4847	158	102	to	to	ADP
easat-4847	158	103	the	the	DET
easat-4847	158	104	first	first	ADJ
easat-4847	158	105	factor	factor	NOUN
easat-4847	158	106	of	of	ADP
easat-4847	158	107	the	the	DET
easat-4847	158	108	legal	legal	ADJ
easat-4847	158	109	accounting	accounting	NOUN
easat-4847	158	110	system	system	NOUN
easat-4847	158	111	,	,	PUNCT
easat-4847	158	112	02	02	NUM
easat-4847	158	113	variables	variable	NOUN
easat-4847	158	114	have	have	VERB
easat-4847	158	115	the	the	DET
easat-4847	158	116	most	most	ADV
easat-4847	158	117	substantial	substantial	ADJ
easat-4847	158	118	impact	impact	NOUN
easat-4847	158	119	on	on	ADP
easat-4847	158	120	the	the	DET
easat-4847	158	121	application	application	NOUN
easat-4847	158	122	of	of	ADP
easat-4847	158	123	ifrs	ifrs	PROPN
easat-4847	158	124	on	on	ADP
easat-4847	158	125	financial	financial	ADJ
easat-4847	158	126	instruments	instrument	NOUN
easat-4847	158	127	at	at	ADP
easat-4847	158	128	vietnamese	vietnamese	ADJ
easat-4847	158	129	commercial	commercial	ADJ
easat-4847	158	130	banks	bank	NOUN
easat-4847	158	131	.	.	PUNCT
easat-4847	159	1	they	they	PRON
easat-4847	159	2	are	be	AUX
easat-4847	159	3	an	an	DET
easat-4847	159	4	accounting	accounting	NOUN
easat-4847	159	5	regime	regime	NOUN
easat-4847	159	6	that	that	PRON
easat-4847	159	7	helps	help	VERB
easat-4847	159	8	banks	bank	NOUN
easat-4847	159	9	fully	fully	ADV
easat-4847	159	10	reflect	reflect	VERB
easat-4847	159	11	the	the	DET
easat-4847	159	12	information	information	NOUN
easat-4847	159	13	required	require	VERB
easat-4847	159	14	under	under	ADP
easat-4847	159	15	ifrs	ifrs	PROPN
easat-4847	159	16	on	on	ADP
easat-4847	159	17	financial	financial	ADJ
easat-4847	159	18	statements	statement	NOUN
easat-4847	159	19	(	(	PUNCT
easat-4847	159	20	ls2	ls2	NOUN
easat-4847	159	21	)	)	PUNCT
easat-4847	159	22	and	and	CCONJ
easat-4847	159	23	appropriate	appropriate	ADJ
easat-4847	159	24	financial	financial	ADJ
easat-4847	159	25	mechanism	mechanism	NOUN
easat-4847	159	26	provisions	provision	NOUN
easat-4847	159	27	for	for	ADP
easat-4847	159	28	implementing	implement	VERB
easat-4847	159	29	ifrs	ifrs	NOUN
easat-4847	159	30	on	on	ADP
easat-4847	159	31	financial	financial	ADJ
easat-4847	159	32	instruments	instrument	NOUN
easat-4847	159	33	(	(	PUNCT
easat-4847	159	34	ls5	ls5	PROPN
easat-4847	159	35	)	)	PUNCT
easat-4847	159	36	.	.	PUNCT
easat-4847	160	1	the	the	DET
easat-4847	160	2	test	test	NOUN
easat-4847	160	3	results	result	NOUN
easat-4847	160	4	are	be	AUX
easat-4847	160	5	consistent	consistent	ADJ
easat-4847	160	6	with	with	ADP
easat-4847	160	7	the	the	DET
easat-4847	160	8	hypothesis	hypothesis	NOUN
easat-4847	160	9	and	and	CCONJ
easat-4847	160	10	previous	previous	ADJ
easat-4847	160	11	studies[14	studies[14	PROPN
easat-4847	160	12	,	,	PUNCT
easat-4847	160	13	15	15	NUM
easat-4847	160	14	]	]	PUNCT
easat-4847	160	15	.	.	PUNCT
easat-4847	161	1	secondly	secondly	ADV
easat-4847	161	2	,	,	PUNCT
easat-4847	161	3	the	the	DET
easat-4847	161	4	test	test	NOUN
easat-4847	161	5	results	result	NOUN
easat-4847	161	6	show	show	VERB
easat-4847	161	7	that	that	SCONJ
easat-4847	161	8	the	the	DET
easat-4847	161	9	level	level	NOUN
easat-4847	161	10	of	of	ADP
easat-4847	161	11	bank	bank	NOUN
easat-4847	161	12	accountants	accountant	NOUN
easat-4847	161	13	meeting	meet	VERB
easat-4847	161	14	the	the	DET
easat-4847	161	15	requirements	requirement	NOUN
easat-4847	161	16	for	for	ADP
easat-4847	161	17	applying	apply	VERB
easat-4847	161	18	ifrs	ifrs	NOUN
easat-4847	161	19	on	on	ADP
easat-4847	161	20	financial	financial	ADJ
easat-4847	161	21	instruments	instrument	NOUN
easat-4847	161	22	(	(	PUNCT
easat-4847	161	23	ac1	ac1	PROPN
easat-4847	161	24	)	)	PUNCT
easat-4847	161	25	also	also	ADV
easat-4847	161	26	strongly	strongly	ADV
easat-4847	161	27	affects	affect	VERB
easat-4847	161	28	the	the	DET
easat-4847	161	29	application	application	NOUN
easat-4847	161	30	of	of	ADP
easat-4847	161	31	ifrs	ifrs	PROPN
easat-4847	161	32	on	on	ADP
easat-4847	161	33	financial	financial	ADJ
easat-4847	161	34	instruments	instrument	NOUN
easat-4847	161	35	at	at	ADP
easat-4847	161	36	vietnamese	vietnamese	ADJ
easat-4847	161	37	commercial	commercial	ADJ
easat-4847	161	38	banks	bank	NOUN
easat-4847	161	39	.	.	PUNCT
easat-4847	162	1	this	this	PRON
easat-4847	162	2	is	be	AUX
easat-4847	162	3	consistent	consistent	ADJ
easat-4847	162	4	with	with	ADP
easat-4847	162	5	the	the	DET
easat-4847	162	6	hypothesis	hypothesis	NOUN
easat-4847	162	7	and	and	CCONJ
easat-4847	162	8	studies	study	NOUN
easat-4847	162	9	of	of	ADP
easat-4847	162	10	sharif	sharif	PROPN
easat-4847	163	1	[	[	X
easat-4847	163	2	30	30	NUM
easat-4847	163	3	]	]	PUNCT
easat-4847	163	4	;	;	PUNCT
easat-4847	163	5	li	li	X
easat-4847	164	1	[	[	X
easat-4847	164	2	21	21	NUM
easat-4847	164	3	]	]	X
easat-4847	164	4	;	;	PUNCT
easat-4847	164	5	choi	choi	NOUN
easat-4847	164	6	and	and	CCONJ
easat-4847	164	7	meek	meek	NOUN
easat-4847	164	8	[	[	X
easat-4847	164	9	18	18	NUM
easat-4847	164	10	]	]	X
easat-4847	164	11	;	;	PUNCT
easat-4847	164	12	uyar	uyar	NOUN
easat-4847	164	13	and	and	CCONJ
easat-4847	164	14	güngörmüş	güngörmüş	NOUN
easat-4847	164	15	[	[	X
easat-4847	164	16	19	19	NUM
easat-4847	164	17	]	]	PUNCT
easat-4847	164	18	;	;	PUNCT
easat-4847	164	19	al‐htaybat	al‐htaybat	NOUN
easat-4847	164	20	[	[	X
easat-4847	164	21	10	10	NUM
easat-4847	164	22	]	]	PUNCT
easat-4847	164	23	and	and	CCONJ
easat-4847	164	24	doan	doan	NOUN
easat-4847	164	25	,	,	PUNCT
easat-4847	164	26	et	et	PROPN
easat-4847	164	27	al	al	PROPN
easat-4847	164	28	.	.	PUNCT
easat-4847	165	1	[	[	X
easat-4847	165	2	13	13	NUM
easat-4847	165	3	]	]	PUNCT
easat-4847	165	4	.	.	PUNCT
easat-4847	166	1	thirdly	thirdly	ADV
easat-4847	166	2	,	,	PUNCT
easat-4847	166	3	the	the	DET
easat-4847	166	4	staff	staff	NOUN
easat-4847	166	5	involved	involve	VERB
easat-4847	166	6	in	in	ADP
easat-4847	166	7	applying	apply	VERB
easat-4847	166	8	ifrs	ifrs	NOUN
easat-4847	166	9	on	on	ADP
easat-4847	166	10	financial	financial	ADJ
easat-4847	166	11	instruments	instrument	NOUN
easat-4847	166	12	understand	understand	VERB
easat-4847	166	13	the	the	DET
easat-4847	166	14	standards	standard	NOUN
easat-4847	166	15	(	(	PUNCT
easat-4847	166	16	is2	is2	PROPN
easat-4847	166	17	)	)	PUNCT
easat-4847	166	18	and	and	CCONJ
easat-4847	166	19	cooperate	cooperate	VERB
easat-4847	166	20	in	in	ADP
easat-4847	166	21	the	the	DET
easat-4847	166	22	implementation	implementation	NOUN
easat-4847	166	23	process	process	NOUN
easat-4847	166	24	(	(	PUNCT
easat-4847	166	25	is4	is4	NOUN
easat-4847	166	26	)	)	PUNCT
easat-4847	166	27	,	,	PUNCT
easat-4847	166	28	which	which	PRON
easat-4847	166	29	strongly	strongly	ADV
easat-4847	166	30	affects	affect	VERB
easat-4847	166	31	the	the	DET
easat-4847	166	32	application	application	NOUN
easat-4847	166	33	of	of	ADP
easat-4847	166	34	ifrs	ifrs	PROPN
easat-4847	166	35	on	on	ADP
easat-4847	166	36	financial	financial	ADJ
easat-4847	166	37	instruments	instrument	NOUN
easat-4847	166	38	at	at	ADP
easat-4847	166	39	vietnamese	vietnamese	ADJ
easat-4847	166	40	commercial	commercial	ADJ
easat-4847	166	41	banks	bank	NOUN
easat-4847	166	42	.	.	PUNCT
easat-4847	167	1	thus	thus	ADV
easat-4847	167	2	,	,	PUNCT
easat-4847	167	3	this	this	DET
easat-4847	167	4	conclusion	conclusion	NOUN
easat-4847	167	5	is	be	AUX
easat-4847	167	6	also	also	ADV
easat-4847	167	7	consistent	consistent	ADJ
easat-4847	167	8	with	with	ADP
easat-4847	167	9	daske	daske	PROPN
easat-4847	167	10	,	,	PUNCT
easat-4847	167	11	et	et	PROPN
easat-4847	167	12	al	al	PROPN
easat-4847	167	13	.	.	PUNCT
easat-4847	168	1	[	[	X
easat-4847	168	2	31	31	NUM
easat-4847	168	3	]	]	PUNCT
easat-4847	168	4	and	and	CCONJ
easat-4847	168	5	li	li	X
easat-4847	169	1	[	[	X
easat-4847	169	2	21	21	NUM
easat-4847	169	3	]	]	PUNCT
easat-4847	169	4	hypothesis	hypothesis	NOUN
easat-4847	169	5	and	and	CCONJ
easat-4847	169	6	other	other	ADJ
easat-4847	169	7	research	research	NOUN
easat-4847	169	8	results	result	NOUN
easat-4847	169	9	.	.	PUNCT
easat-4847	170	1	fourthly	fourthly	ADV
easat-4847	170	2	,	,	PUNCT
easat-4847	170	3	the	the	DET
easat-4847	170	4	study	study	NOUN
easat-4847	170	5	also	also	ADV
easat-4847	170	6	has	have	VERB
easat-4847	170	7	the	the	DET
easat-4847	170	8	same	same	ADJ
easat-4847	170	9	results	result	NOUN
easat-4847	170	10	as	as	ADP
easat-4847	170	11	the	the	DET
easat-4847	170	12	hypothesis	hypothesis	NOUN
easat-4847	170	13	that	that	PRON
easat-4847	170	14	financial	financial	ADJ
easat-4847	170	15	capacity	capacity	NOUN
easat-4847	170	16	positively	positively	ADV
easat-4847	170	17	affects	affect	VERB
easat-4847	170	18	the	the	DET
easat-4847	170	19	application	application	NOUN
easat-4847	170	20	of	of	ADP
easat-4847	170	21	ifrs	ifrs	PROPN
easat-4847	170	22	on	on	ADP
easat-4847	170	23	financial	financial	ADJ
easat-4847	170	24	instruments	instrument	NOUN
easat-4847	170	25	at	at	ADP
easat-4847	170	26	commercial	commercial	ADJ
easat-4847	170	27	banks	bank	NOUN
easat-4847	170	28	,	,	PUNCT
easat-4847	170	29	specifically	specifically	ADV
easat-4847	170	30	related	relate	VERB
easat-4847	170	31	to	to	ADP
easat-4847	170	32	the	the	DET
easat-4847	170	33	bank	bank	NOUN
easat-4847	170	34	's	's	PART
easat-4847	170	35	willingness	willingness	NOUN
easat-4847	170	36	to	to	PART
easat-4847	170	37	invest	invest	VERB
easat-4847	170	38	in	in	ADP
easat-4847	170	39	the	the	DET
easat-4847	170	40	implementation	implementation	NOUN
easat-4847	170	41	of	of	ADP
easat-4847	170	42	ifrs	ifrs	PROPN
easat-4847	170	43	on	on	ADP
easat-4847	170	44	financial	financial	ADJ
easat-4847	170	45	instruments	instrument	NOUN
easat-4847	170	46	related	relate	VERB
easat-4847	170	47	to	to	ADP
easat-4847	170	48	software	software	NOUN
easat-4847	170	49	,	,	PUNCT
easat-4847	170	50	projects	project	NOUN
easat-4847	170	51	,	,	PUNCT
easat-4847	170	52	training	training	NOUN
easat-4847	170	53	,	,	PUNCT
easat-4847	170	54	etc	etc	X
easat-4847	170	55	.	.	X
easat-4847	170	56	(	(	PUNCT
easat-4847	170	57	fc1	fc1	PROPN
easat-4847	170	58	)	)	PUNCT
easat-4847	170	59	;	;	PUNCT
easat-4847	170	60	or	or	CCONJ
easat-4847	170	61	the	the	DET
easat-4847	170	62	bank	bank	NOUN
easat-4847	170	63	has	have	AUX
easat-4847	170	64	available	available	ADJ
easat-4847	170	65	financial	financial	ADJ
easat-4847	170	66	capacity	capacity	NOUN
easat-4847	170	67	for	for	ADP
easat-4847	170	68	the	the	DET
easat-4847	170	69	application	application	NOUN
easat-4847	170	70	of	of	ADP
easat-4847	170	71	ifrs	ifrs	PROPN
easat-4847	170	72	on	on	ADP
easat-4847	170	73	financial	financial	ADJ
easat-4847	170	74	instruments	instrument	NOUN
easat-4847	170	75	(	(	PUNCT
easat-4847	170	76	fc2	fc2	PROPN
easat-4847	170	77	)	)	PUNCT
easat-4847	170	78	;	;	PUNCT
easat-4847	170	79	or	or	CCONJ
easat-4847	170	80	the	the	DET
easat-4847	170	81	bank	bank	NOUN
easat-4847	170	82	accepts	accept	VERB
easat-4847	170	83	a	a	DET
easat-4847	170	84	decrease	decrease	NOUN
easat-4847	170	85	in	in	ADP
easat-4847	170	86	financial	financial	ADJ
easat-4847	170	87	capacity	capacity	NOUN
easat-4847	170	88	for	for	ADP
easat-4847	170	89	the	the	DET
easat-4847	170	90	initial	initial	ADJ
easat-4847	170	91	stage	stage	NOUN
easat-4847	170	92	of	of	ADP
easat-4847	170	93	applying	apply	VERB
easat-4847	170	94	ifrs	ifrs	NOUN
easat-4847	170	95	on	on	ADP
easat-4847	170	96	financial	financial	ADJ
easat-4847	170	97	instruments	instrument	NOUN
easat-4847	170	98	(	(	PUNCT
easat-4847	170	99	fc3	fc3	PROPN
easat-4847	170	100	)	)	PUNCT
easat-4847	170	101	.	.	PUNCT
easat-4847	171	1	this	this	DET
easat-4847	171	2	result	result	NOUN
easat-4847	171	3	is	be	AUX
easat-4847	171	4	also	also	ADV
easat-4847	171	5	consistent	consistent	ADJ
easat-4847	171	6	with	with	ADP
easat-4847	171	7	previous	previous	ADJ
easat-4847	171	8	studies	study	NOUN
easat-4847	171	9	by	by	ADP
easat-4847	171	10	marin	marin	NOUN
easat-4847	171	11	,	,	PUNCT
easat-4847	171	12	et	et	PROPN
easat-4847	171	13	al	al	PROPN
easat-4847	171	14	.	.	PUNCT
easat-4847	172	1	[	[	X
easat-4847	172	2	16	16	NUM
easat-4847	172	3	]	]	PUNCT
easat-4847	172	4	;	;	PUNCT
easat-4847	172	5	bassemir	bassemir	VERB
easat-4847	172	6	[	[	X
easat-4847	172	7	23	23	NUM
easat-4847	172	8	]	]	PUNCT
easat-4847	172	9	and	and	CCONJ
easat-4847	172	10	al	al	PROPN
easat-4847	172	11	-	-	PUNCT
easat-4847	172	12	absy	absy	PROPN
easat-4847	172	13	and	and	CCONJ
easat-4847	172	14	ismail	ismail	NOUN
easat-4847	172	15	[	[	X
easat-4847	172	16	14	14	NUM
easat-4847	172	17	]	]	PUNCT
easat-4847	172	18	.	.	PUNCT
easat-4847	173	1	finally	finally	ADV
easat-4847	173	2	,	,	PUNCT
easat-4847	173	3	the	the	DET
easat-4847	173	4	results	result	NOUN
easat-4847	173	5	of	of	ADP
easat-4847	173	6	the	the	DET
easat-4847	173	7	database	database	NOUN
easat-4847	173	8	factor	factor	NOUN
easat-4847	173	9	also	also	ADV
easat-4847	173	10	show	show	VERB
easat-4847	173	11	that	that	SCONJ
easat-4847	173	12	related	related	ADJ
easat-4847	173	13	variables	variable	NOUN
easat-4847	173	14	have	have	VERB
easat-4847	173	15	a	a	DET
easat-4847	173	16	substantial	substantial	ADJ
easat-4847	173	17	impact	impact	NOUN
easat-4847	173	18	on	on	ADP
easat-4847	173	19	the	the	DET
easat-4847	173	20	application	application	NOUN
easat-4847	173	21	of	of	ADP
easat-4847	173	22	ifrs	ifrs	PROPN
easat-4847	173	23	on	on	ADP
easat-4847	173	24	financial	financial	ADJ
easat-4847	173	25	instruments	instrument	NOUN
easat-4847	173	26	at	at	ADP
easat-4847	173	27	commercial	commercial	ADJ
easat-4847	173	28	banks	bank	NOUN
easat-4847	173	29	,	,	PUNCT
easat-4847	173	30	such	such	ADJ
easat-4847	173	31	as	as	ADP
easat-4847	173	32	historical	historical	ADJ
easat-4847	173	33	data	datum	NOUN
easat-4847	173	34	in	in	ADP
easat-4847	173	35	banks	bank	NOUN
easat-4847	173	36	sufficient	sufficient	ADJ
easat-4847	173	37	for	for	ADP
easat-4847	173	38	implementing	implement	VERB
easat-4847	173	39	ifrs	ifrs	NOUN
easat-4847	173	40	models	model	NOUN
easat-4847	173	41	on	on	ADP
easat-4847	173	42	financial	financial	ADJ
easat-4847	173	43	statements	statement	NOUN
easat-4847	173	44	(	(	PUNCT
easat-4847	173	45	it2	it2	NOUN
easat-4847	173	46	)	)	PUNCT
easat-4847	173	47	or	or	CCONJ
easat-4847	173	48	ensuring	ensure	VERB
easat-4847	173	49	consistency	consistency	NOUN
easat-4847	173	50	between	between	ADP
easat-4847	173	51	different	different	ADJ
easat-4847	173	52	sources	source	NOUN
easat-4847	173	53	(	(	PUNCT
easat-4847	173	54	it4	it4	PROPN
easat-4847	173	55	)	)	PUNCT
easat-4847	173	56	.	.	PUNCT
easat-4847	174	1	this	this	DET
easat-4847	174	2	result	result	NOUN
easat-4847	174	3	is	be	AUX
easat-4847	174	4	consistent	consistent	ADJ
easat-4847	174	5	with	with	ADP
easat-4847	174	6	the	the	DET
easat-4847	174	7	initial	initial	ADJ
easat-4847	174	8	research	research	NOUN
easat-4847	174	9	hypothesis	hypothesis	NOUN
easat-4847	174	10	[	[	X
easat-4847	174	11	24	24	NUM
easat-4847	174	12	-	-	SYM
easat-4847	174	13	26	26	NUM
easat-4847	174	14	]	]	PUNCT
easat-4847	174	15	.	.	PUNCT
easat-4847	175	1	to	to	PART
easat-4847	175	2	verify	verify	VERB
easat-4847	175	3	the	the	DET
easat-4847	175	4	validity	validity	NOUN
easat-4847	175	5	of	of	ADP
easat-4847	175	6	the	the	DET
easat-4847	175	7	analysis	analysis	NOUN
easat-4847	175	8	results	result	NOUN
easat-4847	175	9	,	,	PUNCT
easat-4847	175	10	the	the	DET
easat-4847	175	11	study	study	NOUN
easat-4847	175	12	will	will	AUX
easat-4847	175	13	calculate	calculate	VERB
easat-4847	175	14	the	the	DET
easat-4847	175	15	correlation	correlation	NOUN
easat-4847	175	16	coefficients	coefficient	NOUN
easat-4847	175	17	that	that	PRON
easat-4847	175	18	measure	measure	VERB
easat-4847	175	19	the	the	DET
easat-4847	175	20	strength	strength	NOUN
easat-4847	175	21	and	and	CCONJ
easat-4847	175	22	direction	direction	NOUN
easat-4847	175	23	of	of	ADP
easat-4847	175	24	the	the	DET
easat-4847	175	25	linear	linear	ADJ
easat-4847	175	26	relationship	relationship	NOUN
easat-4847	175	27	between	between	ADP
easat-4847	175	28	the	the	DET
easat-4847	175	29	expected	expect	VERB
easat-4847	175	30	value	value	NOUN
easat-4847	175	31	and	and	CCONJ
easat-4847	175	32	the	the	DET
easat-4847	175	33	observed	observed	ADJ
easat-4847	175	34	value	value	NOUN
easat-4847	175	35	of	of	ADP
easat-4847	175	36	aifrs	aifrs	NOUN
easat-4847	175	37	in	in	ADP
easat-4847	175	38	the	the	DET
easat-4847	175	39	testing	testing	NOUN
easat-4847	175	40	data	datum	NOUN
easat-4847	175	41	.	.	PUNCT
easat-4847	176	1	all	all	DET
easat-4847	176	2	observed	observed	ADJ
easat-4847	176	3	values	value	NOUN
easat-4847	176	4	are	be	AUX
easat-4847	176	5	highly	highly	ADV
easat-4847	176	6	significant	significant	ADJ
easat-4847	176	7	(	(	PUNCT
easat-4847	176	8	p	p	X
easat-4847	176	9	<	<	X
easat-4847	176	10	0.001	0.001	NUM
easat-4847	176	11	)	)	PUNCT
easat-4847	176	12	,	,	PUNCT
easat-4847	176	13	indicating	indicate	VERB
easat-4847	176	14	a	a	DET
easat-4847	176	15	significant	significant	ADJ
easat-4847	176	16	correlation	correlation	NOUN
easat-4847	176	17	between	between	ADP
easat-4847	176	18	these	these	DET
easat-4847	176	19	two	two	NUM
easat-4847	176	20	groups	group	NOUN
easat-4847	176	21	of	of	ADP
easat-4847	176	22	values	value	NOUN
easat-4847	176	23	.	.	PUNCT
easat-4847	177	1	this	this	PRON
easat-4847	177	2	also	also	ADV
easat-4847	177	3	proves	prove	VERB
easat-4847	177	4	that	that	SCONJ
easat-4847	177	5	the	the	DET
easat-4847	177	6	analysis	analysis	NOUN
easat-4847	177	7	results	result	NOUN
easat-4847	177	8	provide	provide	VERB
easat-4847	177	9	a	a	DET
easat-4847	177	10	high	high	ADJ
easat-4847	177	11	level	level	NOUN
easat-4847	177	12	of	of	ADP
easat-4847	177	13	reliability	reliability	NOUN
easat-4847	177	14	.	.	PUNCT
easat-4847	178	1	table	table	NOUN
easat-4847	178	2	5	5	NUM
easat-4847	178	3	.	.	PUNCT
easat-4847	179	1	correlation	correlation	NOUN
easat-4847	179	2	coefficient	coefficient	NOUN
easat-4847	179	3	between	between	ADP
easat-4847	179	4	expected	expect	VERB
easat-4847	179	5	and	and	CCONJ
easat-4847	179	6	observed	observed	ADJ
easat-4847	179	7	values	value	NOUN
easat-4847	179	8	of	of	ADP
easat-4847	179	9	aifrs	aifrs	ADJ
easat-4847	179	10	variable	variable	NOUN
easat-4847	179	11	in	in	ADP
easat-4847	179	12	testing	test	VERB
easat-4847	179	13	data	datum	NOUN
easat-4847	179	14	.	.	PUNCT
easat-4847	180	1	dependen	dependen	VERB
easat-4847	180	2	variable	variable	ADJ
easat-4847	180	3	model	model	NOUN
easat-4847	180	4	2	2	NUM
easat-4847	180	5	principal	principal	ADJ
easat-4847	180	6	components	component	NOUN
easat-4847	180	7	(	(	PUNCT
easat-4847	180	8	2	2	NUM
easat-4847	180	9	)	)	PUNCT
easat-4847	180	10	3	3	NUM
easat-4847	180	11	principal	principal	ADJ
easat-4847	180	12	components	component	NOUN
easat-4847	180	13	(	(	PUNCT
easat-4847	180	14	3	3	NUM
easat-4847	180	15	)	)	PUNCT
easat-4847	180	16	aifrs1	aifrs1	NOUN
easat-4847	180	17	0.80	0.80	NUM
easat-4847	180	18	0.81	0.81	NUM
easat-4847	180	19	aifrs2	aifrs2	NOUN
easat-4847	180	20	0.86	0.86	NUM
easat-4847	180	21	0.86	0.86	NUM
easat-4847	180	22	aifrs3	aifrs3	NOUN
easat-4847	180	23	0.81	0.81	NUM
easat-4847	180	24	0.81	0.81	NUM
easat-4847	180	25	aifrs4	aifrs4	NOUN
easat-4847	180	26	0.72	0.72	NUM
easat-4847	180	27	0.73	0.73	NUM
easat-4847	180	28	aifrs5	aifrs5	NOUN
easat-4847	180	29	0.66	0.66	NUM
easat-4847	180	30	0.73	0.73	NUM
easat-4847	180	31	1606	1606	NUM
easat-4847	180	32	edelweiss	edelweiss	PROPN
easat-4847	180	33	applied	apply	VERB
easat-4847	180	34	science	science	NOUN
easat-4847	180	35	and	and	CCONJ
easat-4847	180	36	technology	technology	NOUN
easat-4847	180	37	issn	issn	PROPN
easat-4847	180	38	:	:	PUNCT
easat-4847	180	39	2576	2576	NUM
easat-4847	180	40	-	-	SYM
easat-4847	180	41	8484	8484	NUM
easat-4847	180	42	vol	vol	NOUN
easat-4847	180	43	.	.	PROPN
easat-4847	181	1	9	9	NUM
easat-4847	181	2	,	,	PUNCT
easat-4847	181	3	no	no	INTJ
easat-4847	181	4	.	.	NOUN
easat-4847	181	5	2	2	NUM
easat-4847	181	6	:	:	SYM
easat-4847	181	7	1597	1597	NUM
easat-4847	181	8	-	-	SYM
easat-4847	181	9	1608	1608	NUM
easat-4847	181	10	,	,	PUNCT
easat-4847	181	11	2025	2025	NUM
easat-4847	181	12	doi	doi	NOUN
easat-4847	181	13	:	:	PUNCT
easat-4847	181	14	10.55214/25768484.v9i2.4847	10.55214/25768484.v9i2.4847	NUM
easat-4847	181	15	©	©	PROPN
easat-4847	181	16	2025	2025	NUM
easat-4847	181	17	by	by	ADP
easat-4847	181	18	the	the	DET
easat-4847	181	19	authors	author	NOUN
easat-4847	181	20	;	;	PUNCT
easat-4847	181	21	licensee	licensee	PROPN
easat-4847	181	22	learning	learning	NOUN
easat-4847	181	23	gate	gate	NOUN
easat-4847	181	24	5	5	NUM
easat-4847	181	25	.	.	PUNCT
easat-4847	181	26	conclusion	conclusion	NOUN
easat-4847	181	27	the	the	DET
easat-4847	181	28	research	research	NOUN
easat-4847	181	29	explores	explore	VERB
easat-4847	181	30	the	the	DET
easat-4847	181	31	current	current	ADJ
easat-4847	181	32	situation	situation	NOUN
easat-4847	181	33	of	of	ADP
easat-4847	181	34	ifrs	ifrs	NOUN
easat-4847	181	35	application	application	NOUN
easat-4847	181	36	at	at	ADP
easat-4847	181	37	vietnamese	vietnamese	ADJ
easat-4847	181	38	commercial	commercial	ADJ
easat-4847	181	39	banks	bank	NOUN
easat-4847	181	40	and	and	CCONJ
easat-4847	181	41	the	the	DET
easat-4847	181	42	factors	factor	NOUN
easat-4847	181	43	hindering	hinder	VERB
easat-4847	181	44	the	the	DET
easat-4847	181	45	application	application	NOUN
easat-4847	181	46	process	process	NOUN
easat-4847	181	47	.	.	PUNCT
easat-4847	182	1	the	the	DET
easat-4847	182	2	result	result	NOUN
easat-4847	182	3	shows	show	VERB
easat-4847	182	4	that	that	SCONJ
easat-4847	182	5	only	only	ADV
easat-4847	182	6	4	4	NUM
easat-4847	182	7	%	%	NOUN
easat-4847	182	8	of	of	ADP
easat-4847	182	9	the	the	DET
easat-4847	182	10	commercial	commercial	ADJ
easat-4847	182	11	banks	bank	NOUN
easat-4847	182	12	have	have	VERB
easat-4847	182	13	fully	fully	ADV
easat-4847	182	14	applied	apply	VERB
easat-4847	182	15	ifrs	ifrs	NOUN
easat-4847	182	16	,	,	PUNCT
easat-4847	182	17	while	while	SCONJ
easat-4847	182	18	68	68	NUM
easat-4847	182	19	%	%	NOUN
easat-4847	182	20	have	have	AUX
easat-4847	182	21	not	not	PART
easat-4847	182	22	yet	yet	ADV
easat-4847	182	23	applied	apply	VERB
easat-4847	182	24	ifrs	ifrs	PROPN
easat-4847	182	25	.	.	PUNCT
easat-4847	183	1	this	this	DET
easat-4847	183	2	fact	fact	NOUN
easat-4847	183	3	raises	raise	VERB
easat-4847	183	4	the	the	DET
easat-4847	183	5	importance	importance	NOUN
easat-4847	183	6	of	of	ADP
easat-4847	183	7	the	the	DET
easat-4847	183	8	research	research	NOUN
easat-4847	183	9	in	in	ADP
easat-4847	183	10	understanding	understand	VERB
easat-4847	183	11	the	the	DET
easat-4847	183	12	reason	reason	NOUN
easat-4847	183	13	for	for	ADP
easat-4847	183	14	implementing	implement	VERB
easat-4847	183	15	ifrs	ifrs	PROPN
easat-4847	183	16	in	in	ADP
easat-4847	183	17	vietnam	vietnam	PROPN
easat-4847	183	18	.	.	PUNCT
easat-4847	184	1	by	by	ADP
easat-4847	184	2	using	use	VERB
easat-4847	184	3	mixed	mixed	ADJ
easat-4847	184	4	methods	method	NOUN
easat-4847	184	5	of	of	ADP
easat-4847	184	6	quantitative	quantitative	ADJ
easat-4847	184	7	and	and	CCONJ
easat-4847	184	8	qualitative	qualitative	ADJ
easat-4847	184	9	analysis	analysis	NOUN
easat-4847	184	10	,	,	PUNCT
easat-4847	184	11	the	the	DET
easat-4847	184	12	authors	author	NOUN
easat-4847	184	13	confirm	confirm	VERB
easat-4847	184	14	the	the	DET
easat-4847	184	15	impact	impact	NOUN
easat-4847	184	16	of	of	ADP
easat-4847	184	17	the	the	DET
easat-4847	184	18	legal	legal	ADJ
easat-4847	184	19	accounting	accounting	NOUN
easat-4847	184	20	system	system	NOUN
easat-4847	184	21	,	,	PUNCT
easat-4847	184	22	competency	competency	NOUN
easat-4847	184	23	of	of	ADP
easat-4847	184	24	accountants	accountant	NOUN
easat-4847	184	25	,	,	PUNCT
easat-4847	184	26	implementation	implementation	NOUN
easat-4847	184	27	staff	staff	NOUN
easat-4847	184	28	,	,	PUNCT
easat-4847	184	29	financial	financial	ADJ
easat-4847	184	30	capacity	capacity	NOUN
easat-4847	184	31	,	,	PUNCT
easat-4847	184	32	and	and	CCONJ
easat-4847	184	33	information	information	NOUN
easat-4847	184	34	technology	technology	NOUN
easat-4847	184	35	of	of	ADP
easat-4847	184	36	the	the	DET
easat-4847	184	37	banks	bank	NOUN
easat-4847	184	38	on	on	ADP
easat-4847	184	39	ifrs	ifrs	PROPN
easat-4847	184	40	application	application	NOUN
easat-4847	184	41	in	in	ADP
easat-4847	184	42	vietnam	vietnam	PROPN
easat-4847	184	43	.	.	PUNCT
easat-4847	185	1	ifrs	ifrs	PROPN
easat-4847	185	2	application	application	NOUN
easat-4847	185	3	is	be	AUX
easat-4847	185	4	inevitable	inevitable	ADJ
easat-4847	185	5	,	,	PUNCT
easat-4847	185	6	and	and	CCONJ
easat-4847	185	7	it	it	PRON
easat-4847	185	8	helps	help	VERB
easat-4847	185	9	to	to	PART
easat-4847	185	10	strengthen	strengthen	VERB
easat-4847	185	11	the	the	DET
easat-4847	185	12	capacity	capacity	NOUN
easat-4847	185	13	of	of	ADP
easat-4847	185	14	vietnamese	vietnamese	ADJ
easat-4847	185	15	commercial	commercial	ADJ
easat-4847	185	16	banks	bank	NOUN
easat-4847	185	17	in	in	ADP
easat-4847	185	18	global	global	ADJ
easat-4847	185	19	economic	economic	ADJ
easat-4847	185	20	integration	integration	NOUN
easat-4847	185	21	.	.	PUNCT
easat-4847	186	1	the	the	DET
easat-4847	186	2	findings	finding	NOUN
easat-4847	186	3	of	of	ADP
easat-4847	186	4	the	the	DET
easat-4847	186	5	research	research	NOUN
easat-4847	186	6	suggest	suggest	VERB
easat-4847	186	7	recommendations	recommendation	NOUN
easat-4847	186	8	for	for	SCONJ
easat-4847	186	9	the	the	DET
easat-4847	186	10	state	state	NOUN
easat-4847	186	11	authorities	authority	NOUN
easat-4847	186	12	and	and	CCONJ
easat-4847	186	13	commercial	commercial	ADJ
easat-4847	186	14	banks	bank	NOUN
easat-4847	186	15	to	to	PART
easat-4847	186	16	concentrate	concentrate	VERB
easat-4847	186	17	on	on	ADP
easat-4847	186	18	certain	certain	ADJ
easat-4847	186	19	factors	factor	NOUN
easat-4847	186	20	to	to	PART
easat-4847	186	21	speed	speed	VERB
easat-4847	186	22	up	up	ADP
easat-4847	186	23	the	the	DET
easat-4847	186	24	ifrs	ifrs	PROPN
easat-4847	186	25	transition	transition	NOUN
easat-4847	186	26	:	:	PUNCT
easat-4847	186	27	the	the	DET
easat-4847	186	28	government	government	NOUN
easat-4847	186	29	and	and	CCONJ
easat-4847	186	30	regulatory	regulatory	ADJ
easat-4847	186	31	agencies	agency	NOUN
easat-4847	186	32	should	should	AUX
easat-4847	186	33	soon	soon	ADV
easat-4847	186	34	issue	issue	VERB
easat-4847	186	35	clear	clear	ADJ
easat-4847	186	36	and	and	CCONJ
easat-4847	186	37	specific	specific	ADJ
easat-4847	186	38	regulations	regulation	NOUN
easat-4847	186	39	to	to	PART
easat-4847	186	40	guide	guide	VERB
easat-4847	186	41	the	the	DET
easat-4847	186	42	preparation	preparation	NOUN
easat-4847	186	43	of	of	ADP
easat-4847	186	44	financial	financial	ADJ
easat-4847	186	45	statements	statement	NOUN
easat-4847	186	46	according	accord	VERB
easat-4847	186	47	to	to	ADP
easat-4847	186	48	ifrs	ifrs	PROPN
easat-4847	186	49	,	,	PUNCT
easat-4847	186	50	especially	especially	ADV
easat-4847	186	51	ifrs	ifrs	NOUN
easat-4847	186	52	on	on	ADP
easat-4847	186	53	financial	financial	ADJ
easat-4847	186	54	instruments	instrument	NOUN
easat-4847	186	55	,	,	PUNCT
easat-4847	186	56	commercial	commercial	ADJ
easat-4847	186	57	banks	bank	NOUN
easat-4847	186	58	should	should	AUX
easat-4847	186	59	have	have	VERB
easat-4847	186	60	plan	plan	NOUN
easat-4847	186	61	to	to	PART
easat-4847	186	62	enhance	enhance	VERB
easat-4847	186	63	the	the	DET
easat-4847	186	64	capacity	capacity	NOUN
easat-4847	186	65	of	of	ADP
easat-4847	186	66	the	the	DET
easat-4847	186	67	accountant	accountant	NOUN
easat-4847	186	68	,	,	PUNCT
easat-4847	186	69	the	the	DET
easat-4847	186	70	cooperation	cooperation	NOUN
easat-4847	186	71	efficiency	efficiency	NOUN
easat-4847	186	72	between	between	ADP
easat-4847	186	73	departments	department	NOUN
easat-4847	186	74	to	to	PART
easat-4847	186	75	ensure	ensure	VERB
easat-4847	186	76	smooth	smooth	ADJ
easat-4847	186	77	operation	operation	NOUN
easat-4847	186	78	when	when	SCONJ
easat-4847	186	79	implementing	implement	VERB
easat-4847	186	80	the	the	DET
easat-4847	186	81	ifrs	ifrs	NOUN
easat-4847	186	82	standards	standard	NOUN
easat-4847	186	83	on	on	ADP
easat-4847	186	84	financial	financial	ADJ
easat-4847	186	85	instruments	instrument	NOUN
easat-4847	186	86	,	,	PUNCT
easat-4847	186	87	financial	financial	ADJ
easat-4847	186	88	capacity	capacity	NOUN
easat-4847	186	89	as	as	ADV
easat-4847	186	90	well	well	ADV
easat-4847	186	91	as	as	ADP
easat-4847	186	92	the	the	DET
easat-4847	186	93	information	information	NOUN
easat-4847	186	94	technology	technology	NOUN
easat-4847	186	95	and	and	CCONJ
easat-4847	186	96	databases	database	NOUN
easat-4847	186	97	to	to	PART
easat-4847	186	98	facilitate	facilitate	VERB
easat-4847	186	99	the	the	DET
easat-4847	186	100	application	application	NOUN
easat-4847	186	101	process	process	NOUN
easat-4847	186	102	.	.	PUNCT
easat-4847	187	1	however	however	ADV
easat-4847	187	2	,	,	PUNCT
easat-4847	187	3	the	the	DET
easat-4847	187	4	research	research	NOUN
easat-4847	187	5	still	still	ADV
easat-4847	187	6	encompasses	encompass	VERB
easat-4847	187	7	some	some	DET
easat-4847	187	8	limitations	limitation	NOUN
easat-4847	187	9	:	:	PUNCT
easat-4847	187	10	the	the	DET
easat-4847	187	11	respondents	respondent	NOUN
easat-4847	187	12	of	of	ADP
easat-4847	187	13	the	the	DET
easat-4847	187	14	survey	survey	NOUN
easat-4847	187	15	are	be	AUX
easat-4847	187	16	all	all	DET
easat-4847	187	17	bank	bank	NOUN
easat-4847	187	18	staff	staff	NOUN
easat-4847	187	19	and	and	CCONJ
easat-4847	187	20	managers	manager	NOUN
easat-4847	187	21	,	,	PUNCT
easat-4847	187	22	and	and	CCONJ
easat-4847	187	23	though	though	SCONJ
easat-4847	187	24	the	the	DET
easat-4847	187	25	factors	factor	NOUN
easat-4847	187	26	of	of	ADP
easat-4847	187	27	ifrs	ifrs	NOUN
easat-4847	187	28	application	application	NOUN
easat-4847	187	29	include	include	VERB
easat-4847	187	30	external	external	ADJ
easat-4847	187	31	and	and	CCONJ
easat-4847	187	32	internal	internal	ADJ
easat-4847	187	33	factors	factor	NOUN
easat-4847	187	34	,	,	PUNCT
easat-4847	187	35	further	further	ADJ
easat-4847	187	36	research	research	NOUN
easat-4847	187	37	might	might	AUX
easat-4847	187	38	increase	increase	VERB
easat-4847	187	39	the	the	DET
easat-4847	187	40	scope	scope	NOUN
easat-4847	187	41	and	and	CCONJ
easat-4847	187	42	size	size	NOUN
easat-4847	187	43	of	of	ADP
easat-4847	187	44	the	the	DET
easat-4847	187	45	survey	survey	NOUN
easat-4847	187	46	to	to	PART
easat-4847	187	47	better	well	ADV
easat-4847	187	48	capture	capture	VERB
easat-4847	187	49	the	the	DET
easat-4847	187	50	factors	factor	NOUN
easat-4847	187	51	hindering	hinder	VERB
easat-4847	187	52	ifrs	ifrs	NOUN
easat-4847	187	53	application	application	NOUN
easat-4847	187	54	in	in	ADP
easat-4847	187	55	viet	viet	PROPN
easat-4847	187	56	nam	nam	PROPN
easat-4847	187	57	;	;	PUNCT
easat-4847	187	58	quantitative	quantitative	ADJ
easat-4847	187	59	analysis	analysis	NOUN
easat-4847	187	60	is	be	AUX
easat-4847	187	61	executed	execute	VERB
easat-4847	187	62	based	base	VERB
easat-4847	187	63	on	on	ADP
easat-4847	187	64	data	datum	NOUN
easat-4847	187	65	collected	collect	VERB
easat-4847	187	66	from	from	ADP
easat-4847	187	67	the	the	DET
easat-4847	187	68	questionnaire	questionnaire	NOUN
easat-4847	187	69	,	,	PUNCT
easat-4847	187	70	which	which	PRON
easat-4847	187	71	might	might	AUX
easat-4847	187	72	raise	raise	VERB
easat-4847	187	73	biases	bias	NOUN
easat-4847	187	74	during	during	ADP
easat-4847	187	75	the	the	DET
easat-4847	187	76	process	process	NOUN
easat-4847	187	77	of	of	ADP
easat-4847	187	78	designing	design	VERB
easat-4847	187	79	and	and	CCONJ
easat-4847	187	80	responding	respond	VERB
easat-4847	187	81	to	to	ADP
easat-4847	187	82	the	the	DET
easat-4847	187	83	survey	survey	NOUN
easat-4847	187	84	and	and	CCONJ
easat-4847	187	85	eventually	eventually	ADV
easat-4847	187	86	affect	affect	VERB
easat-4847	187	87	the	the	DET
easat-4847	187	88	results	result	NOUN
easat-4847	187	89	of	of	ADP
easat-4847	187	90	the	the	DET
easat-4847	187	91	research	research	NOUN
easat-4847	187	92	.	.	PUNCT
easat-4847	188	1	in	in	ADP
easat-4847	188	2	the	the	DET
easat-4847	188	3	future	future	NOUN
easat-4847	188	4	,	,	PUNCT
easat-4847	188	5	quantitative	quantitative	ADJ
easat-4847	188	6	research	research	NOUN
easat-4847	188	7	methods	method	NOUN
easat-4847	188	8	should	should	AUX
easat-4847	188	9	be	be	AUX
easat-4847	188	10	used	use	VERB
easat-4847	188	11	to	to	PART
easat-4847	188	12	achieve	achieve	VERB
easat-4847	188	13	comprehensive	comprehensive	ADJ
easat-4847	188	14	results	result	NOUN
easat-4847	188	15	.	.	PUNCT
easat-4847	189	1	funding	funding	NOUN
easat-4847	189	2	:	:	PUNCT
easat-4847	189	3	this	this	DET
easat-4847	189	4	study	study	NOUN
easat-4847	189	5	received	receive	VERB
easat-4847	189	6	no	no	DET
easat-4847	189	7	specific	specific	ADJ
easat-4847	189	8	financial	financial	ADJ
easat-4847	189	9	support	support	NOUN
easat-4847	189	10	.	.	PUNCT
easat-4847	190	1	institutional	institutional	ADJ
easat-4847	190	2	review	review	PROPN
easat-4847	190	3	board	board	NOUN
easat-4847	190	4	statement	statement	NOUN
easat-4847	190	5	:	:	PUNCT
easat-4847	190	6	the	the	DET
easat-4847	190	7	ethical	ethical	ADJ
easat-4847	190	8	committee	committee	NOUN
easat-4847	190	9	of	of	ADP
easat-4847	190	10	the	the	DET
easat-4847	190	11	banking	banking	NOUN
easat-4847	190	12	academy	academy	PROPN
easat-4847	190	13	of	of	ADP
easat-4847	190	14	vietnam	vietnam	PROPN
easat-4847	190	15	approved	approve	VERB
easat-4847	190	16	this	this	DET
easat-4847	190	17	study	study	NOUN
easat-4847	190	18	on	on	ADP
easat-4847	190	19	12	12	NUM
easat-4847	190	20	july	july	PROPN
easat-4847	190	21	2024	2024	NUM
easat-4847	190	22	(	(	PUNCT
easat-4847	190	23	3010	3010	NUM
easat-4847	190	24	/qđ	/qđ	NOUN
easat-4847	190	25	-	-	PUNCT
easat-4847	190	26	hvnh	hvnh	NOUN
easat-4847	190	27	)	)	PUNCT
easat-4847	190	28	.	.	PUNCT
easat-4847	191	1	transparency	transparency	NOUN
easat-4847	191	2	:	:	PUNCT
easat-4847	191	3	the	the	DET
easat-4847	191	4	authors	author	NOUN
easat-4847	191	5	confirm	confirm	VERB
easat-4847	191	6	that	that	SCONJ
easat-4847	191	7	the	the	DET
easat-4847	191	8	manuscript	manuscript	NOUN
easat-4847	191	9	is	be	AUX
easat-4847	191	10	an	an	DET
easat-4847	191	11	honest	honest	ADJ
easat-4847	191	12	,	,	PUNCT
easat-4847	191	13	accurate	accurate	ADJ
easat-4847	191	14	and	and	CCONJ
easat-4847	191	15	transparent	transparent	ADJ
easat-4847	191	16	account	account	NOUN
easat-4847	191	17	of	of	ADP
easat-4847	191	18	the	the	DET
easat-4847	191	19	study	study	NOUN
easat-4847	191	20	that	that	SCONJ
easat-4847	191	21	no	no	DET
easat-4847	191	22	vital	vital	ADJ
easat-4847	191	23	features	feature	NOUN
easat-4847	191	24	of	of	ADP
easat-4847	191	25	the	the	DET
easat-4847	191	26	study	study	NOUN
easat-4847	191	27	have	have	AUX
easat-4847	191	28	been	be	AUX
easat-4847	191	29	omitted	omit	VERB
easat-4847	191	30	and	and	CCONJ
easat-4847	191	31	that	that	SCONJ
easat-4847	191	32	any	any	DET
easat-4847	191	33	discrepancies	discrepancy	NOUN
easat-4847	191	34	from	from	ADP
easat-4847	191	35	the	the	DET
easat-4847	191	36	study	study	NOUN
easat-4847	191	37	as	as	SCONJ
easat-4847	191	38	planned	plan	VERB
easat-4847	191	39	have	have	AUX
easat-4847	191	40	been	be	AUX
easat-4847	191	41	explained	explain	VERB
easat-4847	191	42	.	.	PUNCT
easat-4847	192	1	this	this	DET
easat-4847	192	2	study	study	NOUN
easat-4847	192	3	followed	follow	VERB
easat-4847	192	4	all	all	DET
easat-4847	192	5	ethical	ethical	ADJ
easat-4847	192	6	practices	practice	NOUN
easat-4847	192	7	during	during	ADP
easat-4847	192	8	writing	writing	NOUN
easat-4847	192	9	.	.	PUNCT
easat-4847	193	1	competing	compete	VERB
easat-4847	193	2	interests	interest	NOUN
easat-4847	193	3	:	:	PUNCT
easat-4847	193	4	the	the	DET
easat-4847	193	5	authors	author	NOUN
easat-4847	193	6	declare	declare	VERB
easat-4847	193	7	that	that	SCONJ
easat-4847	193	8	they	they	PRON
easat-4847	193	9	have	have	VERB
easat-4847	193	10	no	no	DET
easat-4847	193	11	competing	compete	VERB
easat-4847	193	12	interests	interest	NOUN
easat-4847	193	13	.	.	PUNCT
easat-4847	194	1	authors	author	NOUN
easat-4847	194	2	’	'	PUNCT
easat-4847	194	3	contributions	contribution	NOUN
easat-4847	194	4	:	:	PUNCT
easat-4847	194	5	all	all	DET
easat-4847	194	6	authors	author	NOUN
easat-4847	194	7	contributed	contribute	VERB
easat-4847	194	8	equally	equally	ADV
easat-4847	194	9	to	to	ADP
easat-4847	194	10	the	the	DET
easat-4847	194	11	conception	conception	NOUN
easat-4847	194	12	and	and	CCONJ
easat-4847	194	13	design	design	NOUN
easat-4847	194	14	of	of	ADP
easat-4847	194	15	the	the	DET
easat-4847	194	16	study	study	NOUN
easat-4847	194	17	.	.	PUNCT
easat-4847	195	1	all	all	DET
easat-4847	195	2	authors	author	NOUN
easat-4847	195	3	have	have	AUX
easat-4847	195	4	read	read	VERB
easat-4847	195	5	and	and	CCONJ
easat-4847	195	6	agreed	agree	VERB
easat-4847	195	7	to	to	ADP
easat-4847	195	8	the	the	DET
easat-4847	195	9	published	publish	VERB
easat-4847	195	10	version	version	NOUN
easat-4847	195	11	of	of	ADP
easat-4847	195	12	the	the	DET
easat-4847	195	13	manuscript	manuscript	NOUN
easat-4847	195	14	.	.	PUNCT
easat-4847	196	1	acknowledgment	acknowledgment	NOUN
easat-4847	196	2	:	:	PUNCT
easat-4847	196	3	the	the	DET
easat-4847	196	4	authors	author	NOUN
easat-4847	196	5	gratefully	gratefully	ADV
easat-4847	196	6	acknowledge	acknowledge	VERB
easat-4847	196	7	the	the	DET
easat-4847	196	8	financial	financial	ADJ
easat-4847	196	9	support	support	NOUN
easat-4847	196	10	from	from	ADP
easat-4847	196	11	the	the	DET
easat-4847	196	12	banking	banking	NOUN
easat-4847	196	13	academy	academy	PROPN
easat-4847	196	14	of	of	ADP
easat-4847	196	15	vietnam	vietnam	PROPN
easat-4847	196	16	(	(	PUNCT
easat-4847	196	17	grant	grant	PROPN
easat-4847	196	18	number	number	NOUN
easat-4847	196	19	:	:	PUNCT
easat-4847	196	20	241	241	NUM
easat-4847	196	21	/	/	SYM
easat-4847	196	22	nq	nq	PROPN
easat-4847	196	23	-	-	PUNCT
easat-4847	196	24	hđhv	hđhv	NOUN
easat-4847	196	25	)	)	PUNCT
easat-4847	196	26	.	.	PUNCT
easat-4847	197	1	copyright	copyright	NOUN
easat-4847	197	2	:	:	PUNCT
easat-4847	197	3	©	©	PROPN
easat-4847	197	4	2024	2024	NUM
easat-4847	197	5	by	by	ADP
easat-4847	197	6	the	the	DET
easat-4847	197	7	authors	author	NOUN
easat-4847	197	8	.	.	PUNCT
easat-4847	198	1	this	this	DET
easat-4847	198	2	article	article	NOUN
easat-4847	198	3	is	be	AUX
easat-4847	198	4	an	an	DET
easat-4847	198	5	open	open	ADJ
easat-4847	198	6	access	access	NOUN
easat-4847	198	7	article	article	NOUN
easat-4847	198	8	distributed	distribute	VERB
easat-4847	198	9	under	under	ADP
easat-4847	198	10	the	the	DET
easat-4847	198	11	terms	term	NOUN
easat-4847	198	12	and	and	CCONJ
easat-4847	198	13	conditions	condition	NOUN
easat-4847	198	14	of	of	ADP
easat-4847	198	15	the	the	DET
easat-4847	198	16	creative	creative	ADJ
easat-4847	198	17	commons	common	NOUN
easat-4847	198	18	attribution	attribution	NOUN
easat-4847	198	19	(	(	PUNCT
easat-4847	198	20	cc	cc	NOUN
easat-4847	198	21	by	by	ADP
easat-4847	198	22	)	)	PUNCT
easat-4847	198	23	license	license	NOUN
easat-4847	198	24	(	(	PUNCT
easat-4847	198	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-4847	198	26	)	)	PUNCT
easat-4847	198	27	.	.	PUNCT
easat-4847	199	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-4847	199	2	1607	1607	PROPN
easat-4847	199	3	edelweiss	edelweiss	PROPN
easat-4847	199	4	applied	apply	VERB
easat-4847	199	5	science	science	NOUN
easat-4847	199	6	and	and	CCONJ
easat-4847	199	7	technology	technology	NOUN
easat-4847	199	8	issn	issn	PROPN
easat-4847	199	9	:	:	PUNCT
easat-4847	199	10	2576	2576	NUM
easat-4847	199	11	-	-	SYM
easat-4847	199	12	8484	8484	NUM
easat-4847	199	13	vol	vol	NOUN
easat-4847	199	14	.	.	PROPN
easat-4847	200	1	9	9	NUM
easat-4847	200	2	,	,	PUNCT
easat-4847	200	3	no	no	INTJ
easat-4847	200	4	.	.	NOUN
easat-4847	200	5	2	2	NUM
easat-4847	200	6	:	:	SYM
easat-4847	200	7	1597	1597	NUM
easat-4847	200	8	-	-	SYM
easat-4847	200	9	1608	1608	NUM
easat-4847	200	10	,	,	PUNCT
easat-4847	200	11	2025	2025	NUM
easat-4847	200	12	doi	doi	NOUN
easat-4847	200	13	:	:	PUNCT
easat-4847	200	14	10.55214/25768484.v9i2.4847	10.55214/25768484.v9i2.4847	NUM
easat-4847	200	15	©	©	PROPN
easat-4847	200	16	2025	2025	NUM
easat-4847	200	17	by	by	ADP
easat-4847	200	18	the	the	DET
easat-4847	200	19	authors	author	NOUN
easat-4847	200	20	;	;	PUNCT
easat-4847	200	21	licensee	licensee	PROPN
easat-4847	200	22	learning	learn	VERB
easat-4847	200	23	gate	gate	NOUN
easat-4847	200	24	references	reference	NOUN
easat-4847	200	25	[	[	X
easat-4847	200	26	1	1	NUM
easat-4847	200	27	]	]	PUNCT
easat-4847	200	28	q.	q.	NOUN
easat-4847	200	29	t.	t.	PROPN
easat-4847	200	30	nguyen	nguyen	PROPN
easat-4847	200	31	and	and	CCONJ
easat-4847	200	32	t.	t.	PROPN
easat-4847	200	33	v.	v.	PROPN
easat-4847	200	34	nguyen	nguyen	PROPN
easat-4847	200	35	,	,	PUNCT
easat-4847	200	36	"	"	PUNCT
easat-4847	200	37	global	global	ADJ
easat-4847	200	38	standards	standard	NOUN
easat-4847	200	39	,	,	PUNCT
easat-4847	200	40	local	local	ADJ
easat-4847	200	41	impact	impact	NOUN
easat-4847	200	42	:	:	PUNCT
easat-4847	200	43	the	the	DET
easat-4847	200	44	adoption	adoption	NOUN
easat-4847	200	45	of	of	ADP
easat-4847	200	46	ifrs	ifrs	PROPN
easat-4847	200	47	in	in	ADP
easat-4847	200	48	vietnam	vietnam	PROPN
easat-4847	200	49	’s	’s	PART
easat-4847	200	50	commercial	commercial	ADJ
easat-4847	200	51	banks	bank	NOUN
easat-4847	200	52	,	,	PUNCT
easat-4847	200	53	"	"	PUNCT
easat-4847	200	54	journal	journal	NOUN
easat-4847	200	55	of	of	ADP
easat-4847	200	56	infrastructure	infrastructure	NOUN
easat-4847	200	57	,	,	PUNCT
easat-4847	200	58	policy	policy	NOUN
easat-4847	200	59	and	and	CCONJ
easat-4847	200	60	development	development	NOUN
easat-4847	200	61	,	,	PUNCT
easat-4847	200	62	vol	vol	NOUN
easat-4847	200	63	.	.	PROPN
easat-4847	200	64	8	8	NUM
easat-4847	200	65	,	,	PUNCT
easat-4847	200	66	no	no	INTJ
easat-4847	200	67	.	.	NOUN
easat-4847	200	68	7	7	NUM
easat-4847	200	69	,	,	PUNCT
easat-4847	200	70	p.	p.	NOUN
easat-4847	200	71	5133	5133	NUM
easat-4847	200	72	,	,	PUNCT
easat-4847	200	73	2024	2024	NUM
easat-4847	200	74	.	.	PUNCT
easat-4847	201	1	https://doi.org/10.24294/jipd.v8i7.5133	https://doi.org/10.24294/jipd.v8i7.5133	X
easat-4847	202	1	[	[	X
easat-4847	202	2	2	2	NUM
easat-4847	202	3	]	]	X
easat-4847	202	4	n.	n.	PROPN
easat-4847	202	5	anh	anh	PROPN
easat-4847	202	6	,	,	PUNCT
easat-4847	202	7	"	"	PUNCT
easat-4847	202	8	the	the	DET
easat-4847	202	9	role	role	NOUN
easat-4847	202	10	of	of	ADP
easat-4847	202	11	commercial	commercial	ADJ
easat-4847	202	12	banks	bank	NOUN
easat-4847	202	13	on	on	ADP
easat-4847	202	14	economic	economic	ADJ
easat-4847	202	15	growth	growth	NOUN
easat-4847	202	16	in	in	ADP
easat-4847	202	17	vietnam	vietnam	PROPN
easat-4847	202	18	,	,	PUNCT
easat-4847	202	19	"	"	PUNCT
easat-4847	202	20	accounting	accounting	NOUN
easat-4847	202	21	,	,	PUNCT
easat-4847	202	22	vol	vol	NOUN
easat-4847	202	23	.	.	PROPN
easat-4847	202	24	6	6	NUM
easat-4847	202	25	,	,	PUNCT
easat-4847	202	26	no	no	INTJ
easat-4847	202	27	.	.	NOUN
easat-4847	202	28	6	6	NUM
easat-4847	202	29	,	,	PUNCT
easat-4847	202	30	pp	pp	ADJ
easat-4847	202	31	.	.	PUNCT
easat-4847	203	1	1001	1001	NUM
easat-4847	203	2	-	-	SYM
easat-4847	203	3	1006	1006	NUM
easat-4847	203	4	,	,	PUNCT
easat-4847	203	5	2020	2020	NUM
easat-4847	203	6	.	.	PUNCT
easat-4847	204	1	https://doi.org/10.5267/j.ac.2020.7.019	https://doi.org/10.5267/j.ac.2020.7.019	PUNCT
easat-4847	205	1	[	[	X
easat-4847	205	2	3	3	X
easat-4847	205	3	]	]	X
easat-4847	205	4	h.	h.	PROPN
easat-4847	205	5	t.	t.	PROPN
easat-4847	205	6	t.	t.	PROPN
easat-4847	205	7	nguyen	nguyen	PROPN
easat-4847	205	8	,	,	PUNCT
easat-4847	205	9	h.	h.	PROPN
easat-4847	205	10	t.	t.	PROPN
easat-4847	205	11	t.	t.	PROPN
easat-4847	205	12	nguyen	nguyen	PROPN
easat-4847	205	13	,	,	PUNCT
easat-4847	205	14	and	and	CCONJ
easat-4847	205	15	c.	c.	PROPN
easat-4847	205	16	van	van	PROPN
easat-4847	205	17	nguyen	nguyen	PROPN
easat-4847	205	18	,	,	PUNCT
easat-4847	205	19	"	"	PUNCT
easat-4847	205	20	analysis	analysis	NOUN
easat-4847	205	21	of	of	ADP
easat-4847	205	22	factors	factor	NOUN
easat-4847	205	23	affecting	affect	VERB
easat-4847	205	24	the	the	DET
easat-4847	205	25	adoption	adoption	NOUN
easat-4847	205	26	of	of	ADP
easat-4847	205	27	ifrs	ifrs	PROPN
easat-4847	205	28	in	in	ADP
easat-4847	205	29	an	an	DET
easat-4847	205	30	emerging	emerge	VERB
easat-4847	205	31	economy	economy	NOUN
easat-4847	205	32	,	,	PUNCT
easat-4847	205	33	"	"	PUNCT
easat-4847	205	34	heliyon	heliyon	NOUN
easat-4847	205	35	,	,	PUNCT
easat-4847	205	36	vol	vol	NOUN
easat-4847	205	37	.	.	PROPN
easat-4847	205	38	9	9	NUM
easat-4847	205	39	,	,	PUNCT
easat-4847	205	40	no	no	INTJ
easat-4847	205	41	.	.	NOUN
easat-4847	205	42	6	6	NUM
easat-4847	205	43	,	,	PUNCT
easat-4847	205	44	p.	p.	NOUN
easat-4847	205	45	e17331	e17331	PROPN
easat-4847	205	46	,	,	PUNCT
easat-4847	205	47	2023	2023	NUM
easat-4847	205	48	.	.	PUNCT
easat-4847	205	49	https://doi.org/10.1016/j.heliyon.2023.e17331	https://doi.org/10.1016/j.heliyon.2023.e17331	PUNCT
easat-4847	206	1	[	[	X
easat-4847	206	2	4	4	NUM
easat-4847	206	3	]	]	PUNCT
easat-4847	206	4	l.	l.	PROPN
easat-4847	206	5	q.	q.	PROPN
easat-4847	206	6	chinh	chinh	PROPN
easat-4847	206	7	,	,	PUNCT
easat-4847	206	8	"	"	PUNCT
easat-4847	206	9	study	study	VERB
easat-4847	206	10	the	the	DET
easat-4847	206	11	factors	factor	NOUN
easat-4847	206	12	affecting	affect	VERB
easat-4847	206	13	the	the	DET
easat-4847	206	14	readiness	readiness	NOUN
easat-4847	206	15	to	to	PART
easat-4847	206	16	apply	apply	VERB
easat-4847	206	17	international	international	ADJ
easat-4847	206	18	financial	financial	ADJ
easat-4847	206	19	reporting	reporting	NOUN
easat-4847	206	20	standards	standard	NOUN
easat-4847	206	21	of	of	ADP
easat-4847	206	22	small	small	ADJ
easat-4847	206	23	and	and	CCONJ
easat-4847	206	24	medium	medium	ADJ
easat-4847	206	25	enterprises	enterprise	NOUN
easat-4847	206	26	in	in	ADP
easat-4847	206	27	hanoi	hanoi	NOUN
easat-4847	206	28	,	,	PUNCT
easat-4847	206	29	"	"	PUNCT
easat-4847	206	30	international	international	ADJ
easat-4847	206	31	journal	journal	NOUN
easat-4847	206	32	of	of	ADP
easat-4847	206	33	advanced	advanced	ADJ
easat-4847	206	34	multidisciplinary	multidisciplinary	ADJ
easat-4847	206	35	research	research	NOUN
easat-4847	206	36	and	and	CCONJ
easat-4847	206	37	studies	study	NOUN
easat-4847	206	38	,	,	PUNCT
easat-4847	206	39	vol	vol	NOUN
easat-4847	206	40	.	.	PROPN
easat-4847	207	1	4	4	NUM
easat-4847	207	2	,	,	PUNCT
easat-4847	207	3	no	no	INTJ
easat-4847	207	4	.	.	NOUN
easat-4847	207	5	5	5	NUM
easat-4847	207	6	,	,	PUNCT
easat-4847	207	7	pp	pp	ADJ
easat-4847	207	8	.	.	PUNCT
easat-4847	208	1	95	95	NUM
easat-4847	208	2	-	-	SYM
easat-4847	208	3	101	101	NUM
easat-4847	208	4	,	,	PUNCT
easat-4847	208	5	2024	2024	NUM
easat-4847	208	6	.	.	PUNCT
easat-4847	209	1	https://doi.org/10.21608/ijmsbe.2025.296717.1010	https://doi.org/10.21608/ijmsbe.2025.296717.1010	NUM
easat-4847	209	2	[	[	X
easat-4847	209	3	5	5	NUM
easat-4847	209	4	]	]	PUNCT
easat-4847	209	5	p.	p.	PROPN
easat-4847	209	6	h.	h.	PROPN
easat-4847	209	7	hung	hung	PROPN
easat-4847	209	8	,	,	PUNCT
easat-4847	209	9	"	"	PUNCT
easat-4847	209	10	factors	factor	NOUN
easat-4847	209	11	affecting	affect	VERB
easat-4847	209	12	the	the	DET
easat-4847	209	13	application	application	NOUN
easat-4847	209	14	of	of	ADP
easat-4847	209	15	international	international	ADJ
easat-4847	209	16	financial	financial	ADJ
easat-4847	209	17	reporting	reporting	NOUN
easat-4847	209	18	standards	standard	NOUN
easat-4847	209	19	of	of	ADP
easat-4847	209	20	enterprises	enterprise	NOUN
easat-4847	209	21	:	:	PUNCT
easat-4847	209	22	a	a	DET
easat-4847	209	23	literature	literature	NOUN
easat-4847	209	24	review	review	NOUN
easat-4847	209	25	,	,	PUNCT
easat-4847	209	26	"	"	PUNCT
easat-4847	209	27	journal	journal	NOUN
easat-4847	209	28	of	of	ADP
easat-4847	209	29	positive	positive	ADJ
easat-4847	209	30	school	school	NOUN
easat-4847	209	31	psychology	psychology	NOUN
easat-4847	209	32	,	,	PUNCT
easat-4847	209	33	vol	vol	NOUN
easat-4847	209	34	.	.	PROPN
easat-4847	210	1	6	6	NUM
easat-4847	210	2	,	,	PUNCT
easat-4847	210	3	no	no	INTJ
easat-4847	210	4	.	.	NOUN
easat-4847	210	5	7	7	NUM
easat-4847	210	6	,	,	PUNCT
easat-4847	210	7	pp	pp	ADJ
easat-4847	210	8	.	.	PUNCT
easat-4847	211	1	1633	1633	NUM
easat-4847	211	2	-	-	SYM
easat-4847	211	3	1648	1648	NUM
easat-4847	211	4	,	,	PUNCT
easat-4847	211	5	2022	2022	NUM
easat-4847	211	6	.	.	PUNCT
easat-4847	212	1	[	[	X
easat-4847	212	2	6	6	NUM
easat-4847	212	3	]	]	PUNCT
easat-4847	212	4	t.	t.	PROPN
easat-4847	212	5	tran	tran	PROPN
easat-4847	212	6	,	,	PUNCT
easat-4847	212	7	x.	x.	PROPN
easat-4847	212	8	ha	ha	PROPN
easat-4847	212	9	,	,	PUNCT
easat-4847	212	10	t.	t.	PROPN
easat-4847	212	11	le	le	PROPN
easat-4847	212	12	,	,	PUNCT
easat-4847	212	13	and	and	CCONJ
easat-4847	212	14	n.	n.	PROPN
easat-4847	212	15	nguyen	nguyen	NOUN
easat-4847	212	16	,	,	PUNCT
easat-4847	212	17	"	"	PUNCT
easat-4847	212	18	factors	factor	NOUN
easat-4847	212	19	affecting	affect	VERB
easat-4847	212	20	ifrs	ifrs	ADJ
easat-4847	212	21	adoption	adoption	NOUN
easat-4847	212	22	in	in	ADP
easat-4847	212	23	listed	list	VERB
easat-4847	212	24	companies	company	NOUN
easat-4847	212	25	:	:	PUNCT
easat-4847	212	26	evidence	evidence	NOUN
easat-4847	212	27	from	from	ADP
easat-4847	212	28	vietnam	vietnam	PROPN
easat-4847	212	29	,	,	PUNCT
easat-4847	212	30	"	"	PUNCT
easat-4847	212	31	management	management	NOUN
easat-4847	212	32	science	science	NOUN
easat-4847	212	33	letters	letter	NOUN
easat-4847	212	34	,	,	PUNCT
easat-4847	212	35	vol	vol	NOUN
easat-4847	212	36	.	.	PROPN
easat-4847	212	37	9	9	NUM
easat-4847	212	38	,	,	PUNCT
easat-4847	212	39	no	no	INTJ
easat-4847	212	40	.	.	NOUN
easat-4847	212	41	13	13	NUM
easat-4847	212	42	,	,	PUNCT
easat-4847	212	43	pp	pp	ADJ
easat-4847	212	44	.	.	PUNCT
easat-4847	212	45	2169	2169	NUM
easat-4847	212	46	-	-	SYM
easat-4847	212	47	2180	2180	NUM
easat-4847	212	48	,	,	PUNCT
easat-4847	212	49	2019	2019	NUM
easat-4847	212	50	.	.	PUNCT
easat-4847	213	1	https://doi.org/10.5267/j.msl.2019.7.035	https://doi.org/10.5267/j.msl.2019.7.035	PRON
easat-4847	214	1	[	[	X
easat-4847	214	2	7	7	X
easat-4847	214	3	]	]	X
easat-4847	214	4	e.	e.	PROPN
easat-4847	214	5	smith	smith	PROPN
easat-4847	214	6	and	and	CCONJ
easat-4847	214	7	f.	f.	PROPN
easat-4847	214	8	jones	jones	PROPN
easat-4847	214	9	,	,	PUNCT
easat-4847	214	10	"	"	PUNCT
easat-4847	214	11	enhancing	enhance	VERB
easat-4847	214	12	accountants	accountant	NOUN
easat-4847	214	13	’	'	PUNCT
easat-4847	214	14	competence	competence	NOUN
easat-4847	214	15	for	for	ADP
easat-4847	214	16	effective	effective	ADJ
easat-4847	214	17	ifrs	ifrs	NOUN
easat-4847	214	18	adoption	adoption	NOUN
easat-4847	214	19	in	in	ADP
easat-4847	214	20	banking	banking	NOUN
easat-4847	214	21	institutions	institution	NOUN
easat-4847	214	22	,	,	PUNCT
easat-4847	214	23	"	"	PUNCT
easat-4847	214	24	accounting	accounting	NOUN
easat-4847	214	25	&	&	CCONJ
easat-4847	214	26	finance	finance	PROPN
easat-4847	214	27	research	research	NOUN
easat-4847	214	28	,	,	PUNCT
easat-4847	214	29	vol	vol	NOUN
easat-4847	214	30	.	.	PROPN
easat-4847	214	31	25	25	NUM
easat-4847	214	32	,	,	PUNCT
easat-4847	214	33	no	no	INTJ
easat-4847	214	34	.	.	NOUN
easat-4847	214	35	2	2	NUM
easat-4847	214	36	,	,	PUNCT
easat-4847	214	37	pp	pp	ADJ
easat-4847	214	38	.	.	PUNCT
easat-4847	215	1	145	145	NUM
easat-4847	215	2	-	-	SYM
easat-4847	215	3	158	158	NUM
easat-4847	215	4	,	,	PUNCT
easat-4847	215	5	2018	2018	NUM
easat-4847	215	6	.	.	PUNCT
easat-4847	216	1	[	[	X
easat-4847	216	2	8	8	NUM
easat-4847	216	3	]	]	X
easat-4847	216	4	r.	r.	PROPN
easat-4847	216	5	patel	patel	PROPN
easat-4847	216	6	and	and	CCONJ
easat-4847	216	7	s.	s.	PROPN
easat-4847	216	8	gupta	gupta	PROPN
easat-4847	216	9	,	,	PUNCT
easat-4847	216	10	"	"	PUNCT
easat-4847	216	11	influence	influence	NOUN
easat-4847	216	12	of	of	ADP
easat-4847	216	13	accountants	accountant	NOUN
easat-4847	216	14	’	'	PUNCT
easat-4847	216	15	competencies	competency	NOUN
easat-4847	216	16	on	on	ADP
easat-4847	216	17	financial	financial	ADJ
easat-4847	216	18	reporting	reporting	NOUN
easat-4847	216	19	quality	quality	NOUN
easat-4847	216	20	:	:	PUNCT
easat-4847	216	21	evidence	evidence	NOUN
easat-4847	216	22	from	from	ADP
easat-4847	216	23	ifrs	ifrs	PROPN
easat-4847	216	24	adoption	adoption	NOUN
easat-4847	216	25	in	in	ADP
easat-4847	216	26	banking	banking	NOUN
easat-4847	216	27	sector	sector	NOUN
easat-4847	216	28	,	,	PUNCT
easat-4847	216	29	"	"	PUNCT
easat-4847	216	30	journal	journal	NOUN
easat-4847	216	31	of	of	ADP
easat-4847	216	32	financial	financial	ADJ
easat-4847	216	33	reporting	reporting	NOUN
easat-4847	216	34	&	&	CCONJ
easat-4847	216	35	analysis	analysis	NOUN
easat-4847	216	36	,	,	PUNCT
easat-4847	216	37	,	,	PUNCT
easat-4847	216	38	vol	vol	NOUN
easat-4847	216	39	.	.	PROPN
easat-4847	217	1	33	33	NUM
easat-4847	217	2	,	,	PUNCT
easat-4847	217	3	no	no	INTJ
easat-4847	217	4	.	.	NOUN
easat-4847	217	5	1	1	NUM
easat-4847	217	6	,	,	PUNCT
easat-4847	217	7	pp	pp	ADJ
easat-4847	217	8	.	.	PUNCT
easat-4847	218	1	82	82	NUM
easat-4847	218	2	-	-	SYM
easat-4847	218	3	95	95	NUM
easat-4847	218	4	,	,	PUNCT
easat-4847	218	5	2017	2017	NUM
easat-4847	218	6	.	.	PUNCT
easat-4847	219	1	[	[	X
easat-4847	219	2	9	9	NUM
easat-4847	219	3	]	]	SYM
easat-4847	219	4	iasb	iasb	NOUN
easat-4847	219	5	,	,	PUNCT
easat-4847	219	6	ifrs	ifrs	ADJ
easat-4847	219	7	conceptual	conceptual	ADJ
easat-4847	219	8	framework	framework	NOUN
easat-4847	219	9	.	.	PUNCT
easat-4847	220	1	iasb	iasb	PROPN
easat-4847	220	2	,	,	PUNCT
easat-4847	220	3	2010	2010	NUM
easat-4847	220	4	.	.	PUNCT
easat-4847	221	1	[	[	X
easat-4847	221	2	10	10	NUM
easat-4847	221	3	]	]	PUNCT
easat-4847	221	4	k.	k.	PROPN
easat-4847	221	5	al‐htaybat	al‐htaybat	PROPN
easat-4847	221	6	,	,	PUNCT
easat-4847	221	7	"	"	PUNCT
easat-4847	221	8	ifrs	ifrs	NOUN
easat-4847	221	9	adoption	adoption	NOUN
easat-4847	221	10	in	in	ADP
easat-4847	221	11	emerging	emerge	VERB
easat-4847	221	12	markets	market	NOUN
easat-4847	221	13	:	:	PUNCT
easat-4847	221	14	the	the	DET
easat-4847	221	15	case	case	NOUN
easat-4847	221	16	of	of	ADP
easat-4847	221	17	jordan	jordan	PROPN
easat-4847	221	18	,	,	PUNCT
easat-4847	221	19	"	"	PUNCT
easat-4847	221	20	australian	australian	ADJ
easat-4847	221	21	accounting	accounting	NOUN
easat-4847	221	22	review	review	NOUN
easat-4847	221	23	,	,	PUNCT
easat-4847	221	24	vol	vol	NOUN
easat-4847	221	25	.	.	PROPN
easat-4847	221	26	28	28	NUM
easat-4847	221	27	,	,	PUNCT
easat-4847	221	28	no	no	INTJ
easat-4847	221	29	.	.	NOUN
easat-4847	221	30	1	1	NUM
easat-4847	221	31	,	,	PUNCT
easat-4847	221	32	pp	pp	ADJ
easat-4847	221	33	.	.	PUNCT
easat-4847	222	1	28	28	NUM
easat-4847	222	2	-	-	SYM
easat-4847	222	3	47	47	NUM
easat-4847	222	4	,	,	PUNCT
easat-4847	222	5	2018	2018	NUM
easat-4847	222	6	.	.	PUNCT
easat-4847	223	1	https://doi.org/10.1111/auar.12186	https://doi.org/10.1111/auar.12186	PUNCT
easat-4847	224	1	[	[	X
easat-4847	224	2	11	11	NUM
easat-4847	224	3	]	]	PUNCT
easat-4847	224	4	a.	a.	NOUN
easat-4847	224	5	madawaki	madawaki	NOUN
easat-4847	224	6	,	,	PUNCT
easat-4847	224	7	"	"	PUNCT
easat-4847	224	8	adoption	adoption	NOUN
easat-4847	224	9	of	of	ADP
easat-4847	224	10	international	international	ADJ
easat-4847	224	11	financial	financial	ADJ
easat-4847	224	12	reporting	reporting	NOUN
easat-4847	224	13	standards	standard	NOUN
easat-4847	224	14	in	in	ADP
easat-4847	224	15	developing	develop	VERB
easat-4847	224	16	countries	country	NOUN
easat-4847	224	17	:	:	PUNCT
easat-4847	224	18	the	the	DET
easat-4847	224	19	case	case	NOUN
easat-4847	224	20	of	of	ADP
easat-4847	224	21	nigeria	nigeria	PROPN
easat-4847	224	22	,	,	PUNCT
easat-4847	224	23	"	"	PUNCT
easat-4847	224	24	international	international	ADJ
easat-4847	224	25	journal	journal	NOUN
easat-4847	224	26	of	of	ADP
easat-4847	224	27	business	business	NOUN
easat-4847	224	28	and	and	CCONJ
easat-4847	224	29	management	management	NOUN
easat-4847	224	30	,	,	PUNCT
easat-4847	224	31	vol	vol	NOUN
easat-4847	224	32	.	.	PROPN
easat-4847	224	33	7	7	NUM
easat-4847	224	34	,	,	PUNCT
easat-4847	224	35	no	no	INTJ
easat-4847	224	36	.	.	NOUN
easat-4847	224	37	3	3	NUM
easat-4847	224	38	,	,	PUNCT
easat-4847	224	39	p.	p.	NOUN
easat-4847	224	40	152	152	NUM
easat-4847	224	41	,	,	PUNCT
easat-4847	224	42	2012	2012	NUM
easat-4847	224	43	.	.	PUNCT
easat-4847	225	1	https://doi.org/10.5539/ijbm.v7n3p152	https://doi.org/10.5539/ijbm.v7n3p152	PROPN
easat-4847	225	2	[	[	X
easat-4847	225	3	12	12	NUM
easat-4847	225	4	]	]	PUNCT
easat-4847	225	5	a.	a.	NOUN
easat-4847	225	6	bonito	bonito	PROPN
easat-4847	225	7	and	and	CCONJ
easat-4847	225	8	c.	c.	PROPN
easat-4847	225	9	pais	pais	PROPN
easat-4847	225	10	,	,	PUNCT
easat-4847	225	11	"	"	PUNCT
easat-4847	225	12	the	the	DET
easat-4847	225	13	macroeconomic	macroeconomic	ADJ
easat-4847	225	14	determinants	determinant	NOUN
easat-4847	225	15	in	in	ADP
easat-4847	225	16	the	the	DET
easat-4847	225	17	adoption	adoption	NOUN
easat-4847	225	18	of	of	ADP
easat-4847	225	19	ifrs	ifrs	PROPN
easat-4847	225	20	for	for	ADP
easat-4847	225	21	smes	sme	NOUN
easat-4847	225	22	,	,	PUNCT
easat-4847	225	23	"	"	PUNCT
easat-4847	225	24	revista	revista	PROPN
easat-4847	225	25	de	de	PROPN
easat-4847	225	26	contabilidadspanish	contabilidadspanish	PROPN
easat-4847	225	27	accounting	accounting	PROPN
easat-4847	225	28	review	review	PROPN
easat-4847	225	29	,	,	PUNCT
easat-4847	225	30	vol	vol	NOUN
easat-4847	225	31	.	.	PROPN
easat-4847	225	32	21	21	NUM
easat-4847	225	33	,	,	PUNCT
easat-4847	225	34	no	no	INTJ
easat-4847	225	35	.	.	NOUN
easat-4847	225	36	2	2	NUM
easat-4847	225	37	,	,	PUNCT
easat-4847	225	38	pp	pp	ADJ
easat-4847	225	39	.	.	PUNCT
easat-4847	226	1	116	116	NUM
easat-4847	226	2	-	-	SYM
easat-4847	226	3	127	127	NUM
easat-4847	226	4	,	,	PUNCT
easat-4847	226	5	2018	2018	NUM
easat-4847	226	6	.	.	PUNCT
easat-4847	227	1	https://doi.org/10.1016/j.rcsar.2018.03.001	https://doi.org/10.1016/j.rcsar.2018.03.001	VERB
easat-4847	227	2	[	[	PUNCT
easat-4847	227	3	13	13	NUM
easat-4847	227	4	]	]	PUNCT
easat-4847	227	5	d.-t	d.-t	NOUN
easat-4847	227	6	.	.	PUNCT
easat-4847	228	1	doan	doan	PROPN
easat-4847	228	2	,	,	PUNCT
easat-4847	228	3	l.-n	l.-n	PROPN
easat-4847	228	4	.	.	PUNCT
easat-4847	229	1	t.	t.	PROPN
easat-4847	229	2	nguyen	nguyen	PROPN
easat-4847	229	3	,	,	PUNCT
easat-4847	229	4	and	and	CCONJ
easat-4847	229	5	h.	h.	PROPN
easat-4847	229	6	p.	p.	PROPN
easat-4847	229	7	thanh	thanh	PROPN
easat-4847	229	8	,	,	PUNCT
easat-4847	229	9	"	"	PUNCT
easat-4847	229	10	factors	factor	NOUN
easat-4847	229	11	affecting	affect	VERB
easat-4847	229	12	the	the	DET
easat-4847	229	13	application	application	NOUN
easat-4847	229	14	of	of	ADP
easat-4847	229	15	ifrs	ifrs	PROPN
easat-4847	229	16	through	through	ADP
easat-4847	229	17	the	the	DET
easat-4847	229	18	perceptions	perception	NOUN
easat-4847	229	19	of	of	ADP
easat-4847	229	20	business	business	NOUN
easat-4847	229	21	managers	manager	NOUN
easat-4847	229	22	and	and	CCONJ
easat-4847	229	23	auditors	auditor	NOUN
easat-4847	229	24	in	in	ADP
easat-4847	229	25	vietnam	vietnam	PROPN
easat-4847	229	26	,	,	PUNCT
easat-4847	229	27	"	"	PUNCT
easat-4847	229	28	problems	problem	NOUN
easat-4847	229	29	and	and	CCONJ
easat-4847	229	30	perspectives	perspective	NOUN
easat-4847	229	31	in	in	ADP
easat-4847	229	32	management	management	NOUN
easat-4847	229	33	,	,	PUNCT
easat-4847	229	34	vol	vol	NOUN
easat-4847	229	35	.	.	PROPN
easat-4847	229	36	18	18	NUM
easat-4847	229	37	,	,	PUNCT
easat-4847	229	38	no	no	INTJ
easat-4847	229	39	.	.	NOUN
easat-4847	229	40	1	1	NUM
easat-4847	229	41	,	,	PUNCT
easat-4847	229	42	p.	p.	NOUN
easat-4847	229	43	371	371	NUM
easat-4847	229	44	,	,	PUNCT
easat-4847	229	45	2020	2020	NUM
easat-4847	229	46	.	.	PUNCT
easat-4847	229	47	https://doi.org/10.21511/ppm.18(1).2020.32	https://doi.org/10.21511/ppm.18(1).2020.32	PUNCT
easat-4847	230	1	[	[	X
easat-4847	230	2	14	14	NUM
easat-4847	230	3	]	]	PUNCT
easat-4847	230	4	m.	m.	NOUN
easat-4847	230	5	s.	s.	PROPN
easat-4847	230	6	m.	m.	PROPN
easat-4847	230	7	al	al	PROPN
easat-4847	230	8	-	-	PUNCT
easat-4847	230	9	absy	absy	PROPN
easat-4847	230	10	and	and	CCONJ
easat-4847	230	11	k.	k.	PROPN
easat-4847	230	12	n.	n.	PROPN
easat-4847	230	13	i.	i.	PROPN
easat-4847	230	14	k.	k.	PROPN
easat-4847	230	15	ismail	ismail	PROPN
easat-4847	230	16	,	,	PUNCT
easat-4847	230	17	"	"	PUNCT
easat-4847	230	18	accountants¡¯	accountants¡¯	CCONJ
easat-4847	230	19	perception	perception	NOUN
easat-4847	230	20	on	on	ADP
easat-4847	230	21	the	the	DET
easat-4847	230	22	factors	factor	NOUN
easat-4847	230	23	affecting	affect	VERB
easat-4847	230	24	the	the	DET
easat-4847	230	25	adoption	adoption	NOUN
easat-4847	230	26	of	of	ADP
easat-4847	230	27	international	international	ADJ
easat-4847	230	28	financial	financial	ADJ
easat-4847	230	29	reporting	reporting	NOUN
easat-4847	230	30	standards	standard	NOUN
easat-4847	230	31	in	in	ADP
easat-4847	230	32	yemen	yemen	PROPN
easat-4847	230	33	,	,	PUNCT
easat-4847	230	34	"	"	PUNCT
easat-4847	230	35	international	international	ADJ
easat-4847	230	36	journal	journal	NOUN
easat-4847	230	37	of	of	ADP
easat-4847	230	38	financial	financial	ADJ
easat-4847	230	39	research	research	NOUN
easat-4847	230	40	,	,	PUNCT
easat-4847	230	41	vol	vol	NOUN
easat-4847	230	42	.	.	PROPN
easat-4847	231	1	10	10	NUM
easat-4847	231	2	,	,	PUNCT
easat-4847	231	3	no	no	INTJ
easat-4847	231	4	.	.	NOUN
easat-4847	231	5	4	4	NUM
easat-4847	231	6	,	,	PUNCT
easat-4847	231	7	pp	pp	ADJ
easat-4847	231	8	.	.	PUNCT
easat-4847	232	1	128	128	NUM
easat-4847	232	2	-	-	SYM
easat-4847	232	3	142	142	NUM
easat-4847	232	4	,	,	PUNCT
easat-4847	232	5	2019	2019	NUM
easat-4847	232	6	.	.	PUNCT
easat-4847	233	1	https://doi.org/10.5430/ijfr.v10n4p128	https://doi.org/10.5430/ijfr.v10n4p128	NOUN
easat-4847	234	1	[	[	X
easat-4847	234	2	15	15	NUM
easat-4847	234	3	]	]	X
easat-4847	234	4	e.	e.	PROPN
easat-4847	234	5	k.	k.	PROPN
easat-4847	234	6	jermakowicz	jermakowicz	PROPN
easat-4847	234	7	and	and	CCONJ
easat-4847	234	8	s.	s.	PROPN
easat-4847	234	9	gornik	gornik	PROPN
easat-4847	234	10	-	-	PUNCT
easat-4847	234	11	tomaszewski	tomaszewski	ADJ
easat-4847	234	12	,	,	PUNCT
easat-4847	234	13	"	"	PUNCT
easat-4847	234	14	implementing	implement	VERB
easat-4847	234	15	ifrs	ifrs	NOUN
easat-4847	234	16	from	from	ADP
easat-4847	234	17	the	the	DET
easat-4847	234	18	perspective	perspective	NOUN
easat-4847	234	19	of	of	ADP
easat-4847	234	20	eu	eu	PROPN
easat-4847	234	21	publicly	publicly	ADV
easat-4847	234	22	traded	trade	VERB
easat-4847	234	23	companies	company	NOUN
easat-4847	234	24	,	,	PUNCT
easat-4847	234	25	"	"	PUNCT
easat-4847	234	26	journal	journal	NOUN
easat-4847	234	27	of	of	ADP
easat-4847	234	28	international	international	ADJ
easat-4847	234	29	accounting	accounting	NOUN
easat-4847	234	30	,	,	PUNCT
easat-4847	234	31	auditing	auditing	NOUN
easat-4847	234	32	and	and	CCONJ
easat-4847	234	33	taxation	taxation	NOUN
easat-4847	234	34	,	,	PUNCT
easat-4847	234	35	vol	vol	NOUN
easat-4847	234	36	.	.	PROPN
easat-4847	234	37	15	15	NUM
easat-4847	234	38	,	,	PUNCT
easat-4847	234	39	no	no	INTJ
easat-4847	234	40	.	.	NOUN
easat-4847	234	41	2	2	NUM
easat-4847	234	42	,	,	PUNCT
easat-4847	234	43	pp	pp	ADJ
easat-4847	234	44	.	.	PUNCT
easat-4847	235	1	170	170	NUM
easat-4847	235	2	-	-	SYM
easat-4847	235	3	196	196	NUM
easat-4847	235	4	,	,	PUNCT
easat-4847	235	5	2006	2006	NUM
easat-4847	235	6	.	.	PUNCT
easat-4847	236	1	https://doi.org/10.1016/j.intaccaudtax.2006.08.003	https://doi.org/10.1016/j.intaccaudtax.2006.08.003	NOUN
easat-4847	237	1	[	[	X
easat-4847	237	2	16	16	NUM
easat-4847	237	3	]	]	PUNCT
easat-4847	237	4	b.	b.	PROPN
easat-4847	237	5	marin	marin	PROPN
easat-4847	237	6	et	et	PROPN
easat-4847	237	7	al	al	PROPN
easat-4847	237	8	.	.	PROPN
easat-4847	237	9	,	,	PUNCT
easat-4847	237	10	"	"	PUNCT
easat-4847	237	11	clinical	clinical	ADJ
easat-4847	237	12	and	and	CCONJ
easat-4847	237	13	demographic	demographic	ADJ
easat-4847	237	14	factors	factor	NOUN
easat-4847	237	15	and	and	CCONJ
easat-4847	237	16	outcome	outcome	NOUN
easat-4847	237	17	of	of	ADP
easat-4847	237	18	amyotrophic	amyotrophic	ADJ
easat-4847	237	19	lateral	lateral	ADJ
easat-4847	237	20	sclerosis	sclerosis	NOUN
easat-4847	237	21	in	in	ADP
easat-4847	237	22	relation	relation	NOUN
easat-4847	237	23	to	to	ADP
easat-4847	237	24	population	population	NOUN
easat-4847	237	25	ancestral	ancestral	ADJ
easat-4847	237	26	origin	origin	NOUN
easat-4847	237	27	,	,	PUNCT
easat-4847	237	28	"	"	PUNCT
easat-4847	237	29	european	european	ADJ
easat-4847	237	30	journal	journal	PROPN
easat-4847	237	31	of	of	ADP
easat-4847	237	32	epidemiology	epidemiology	NOUN
easat-4847	237	33	,	,	PUNCT
easat-4847	237	34	vol	vol	NOUN
easat-4847	237	35	.	.	PROPN
easat-4847	237	36	31	31	NUM
easat-4847	237	37	,	,	PUNCT
easat-4847	237	38	pp	pp	ADJ
easat-4847	237	39	.	.	PUNCT
easat-4847	238	1	229	229	NUM
easat-4847	238	2	-	-	SYM
easat-4847	238	3	245	245	NUM
easat-4847	238	4	,	,	PUNCT
easat-4847	238	5	2016	2016	NUM
easat-4847	238	6	.	.	PUNCT
easat-4847	239	1	[	[	X
easat-4847	239	2	17	17	NUM
easat-4847	239	3	]	]	PUNCT
easat-4847	239	4	j.	j.	PROPN
easat-4847	239	5	bananuka	bananuka	PROPN
easat-4847	239	6	,	,	PUNCT
easat-4847	239	7	a.	a.	PROPN
easat-4847	239	8	w.	w.	PROPN
easat-4847	239	9	kadaali	kadaali	PROPN
easat-4847	239	10	,	,	PUNCT
easat-4847	239	11	v.	v.	ADP
easat-4847	239	12	mukyala	mukyala	PROPN
easat-4847	239	13	,	,	PUNCT
easat-4847	239	14	b.	b.	PROPN
easat-4847	239	15	muramuzi	muramuzi	PROPN
easat-4847	239	16	,	,	PUNCT
easat-4847	239	17	and	and	CCONJ
easat-4847	239	18	z.	z.	PROPN
easat-4847	239	19	namusobya	namusobya	PROPN
easat-4847	239	20	,	,	PUNCT
easat-4847	239	21	"	"	PUNCT
easat-4847	239	22	audit	audit	NOUN
easat-4847	239	23	committee	committee	NOUN
easat-4847	239	24	effectiveness	effectiveness	NOUN
easat-4847	239	25	,	,	PUNCT
easat-4847	239	26	isomorphic	isomorphic	ADJ
easat-4847	239	27	forces	force	NOUN
easat-4847	239	28	,	,	PUNCT
easat-4847	239	29	managerial	managerial	ADJ
easat-4847	239	30	attitude	attitude	NOUN
easat-4847	239	31	and	and	CCONJ
easat-4847	239	32	adoption	adoption	NOUN
easat-4847	239	33	of	of	ADP
easat-4847	239	34	international	international	ADJ
easat-4847	239	35	financial	financial	ADJ
easat-4847	239	36	reporting	reporting	NOUN
easat-4847	239	37	standards	standard	NOUN
easat-4847	239	38	,	,	PUNCT
easat-4847	239	39	"	"	PUNCT
easat-4847	239	40	journal	journal	NOUN
easat-4847	239	41	of	of	ADP
easat-4847	239	42	accounting	account	VERB
easat-4847	239	43	in	in	ADP
easat-4847	239	44	emerging	emerge	VERB
easat-4847	239	45	economies	economy	NOUN
easat-4847	239	46	,	,	PUNCT
easat-4847	239	47	vol	vol	NOUN
easat-4847	239	48	.	.	PROPN
easat-4847	239	49	9	9	NUM
easat-4847	239	50	,	,	PUNCT
easat-4847	239	51	no	no	INTJ
easat-4847	239	52	.	.	NOUN
easat-4847	239	53	4	4	NUM
easat-4847	239	54	,	,	PUNCT
easat-4847	239	55	pp	pp	ADJ
easat-4847	239	56	.	.	PUNCT
easat-4847	240	1	502	502	NUM
easat-4847	240	2	-	-	SYM
easat-4847	240	3	526	526	NUM
easat-4847	240	4	,	,	PUNCT
easat-4847	240	5	2019	2019	NUM
easat-4847	240	6	.	.	PUNCT
easat-4847	241	1	https://doi.org/10.1108/jaee-08-2018-0084	https://doi.org/10.1108/jaee-08-2018-0084	NOUN
easat-4847	242	1	[	[	X
easat-4847	242	2	18	18	NUM
easat-4847	242	3	]	]	X
easat-4847	242	4	f.	f.	PROPN
easat-4847	242	5	d.	d.	PROPN
easat-4847	242	6	choi	choi	PROPN
easat-4847	242	7	and	and	CCONJ
easat-4847	242	8	g.	g.	PROPN
easat-4847	242	9	k.	k.	PROPN
easat-4847	242	10	meek	meek	PROPN
easat-4847	242	11	,	,	PUNCT
easat-4847	242	12	international	international	ADJ
easat-4847	242	13	accounting	accounting	NOUN
easat-4847	242	14	,	,	PUNCT
easat-4847	242	15	7th	7th	ADJ
easat-4847	242	16	ed	ed	NOUN
easat-4847	242	17	.	.	PUNCT
easat-4847	243	1	nj	nj	PROPN
easat-4847	243	2	:	:	PUNCT
easat-4847	243	3	prentice	prentice	PROPN
easat-4847	243	4	hall	hall	PROPN
easat-4847	243	5	,	,	PUNCT
easat-4847	243	6	2011	2011	NUM
easat-4847	243	7	.	.	PUNCT
easat-4847	244	1	[	[	X
easat-4847	244	2	19	19	NUM
easat-4847	244	3	]	]	PUNCT
easat-4847	244	4	a.	a.	NOUN
easat-4847	244	5	uyar	uyar	PROPN
easat-4847	244	6	and	and	CCONJ
easat-4847	244	7	a.	a.	NOUN
easat-4847	244	8	h.	h.	PROPN
easat-4847	244	9	güngörmüş	güngörmüş	PROPN
easat-4847	244	10	,	,	PUNCT
easat-4847	244	11	"	"	PUNCT
easat-4847	244	12	perceptions	perception	NOUN
easat-4847	244	13	and	and	CCONJ
easat-4847	244	14	knowledge	knowledge	NOUN
easat-4847	244	15	of	of	ADP
easat-4847	244	16	accounting	accounting	NOUN
easat-4847	244	17	professionals	professional	NOUN
easat-4847	244	18	on	on	ADP
easat-4847	244	19	ifrs	ifrs	PROPN
easat-4847	244	20	for	for	ADP
easat-4847	244	21	smes	sme	NOUN
easat-4847	244	22	:	:	PUNCT
easat-4847	244	23	evidence	evidence	NOUN
easat-4847	244	24	from	from	ADP
easat-4847	244	25	turkey	turkey	NOUN
easat-4847	244	26	,	,	PUNCT
easat-4847	244	27	"	"	PUNCT
easat-4847	244	28	research	research	NOUN
easat-4847	244	29	in	in	ADP
easat-4847	244	30	accounting	accounting	NOUN
easat-4847	244	31	regulation	regulation	NOUN
easat-4847	244	32	,	,	PUNCT
easat-4847	244	33	vol	vol	NOUN
easat-4847	244	34	.	.	PROPN
easat-4847	244	35	25	25	NUM
easat-4847	244	36	,	,	PUNCT
easat-4847	244	37	no	no	INTJ
easat-4847	244	38	.	.	NOUN
easat-4847	244	39	1	1	NUM
easat-4847	244	40	,	,	PUNCT
easat-4847	244	41	pp	pp	ADJ
easat-4847	244	42	.	.	PUNCT
easat-4847	245	1	77	77	NUM
easat-4847	245	2	-	-	SYM
easat-4847	245	3	87	87	NUM
easat-4847	245	4	,	,	PUNCT
easat-4847	245	5	2013	2013	NUM
easat-4847	245	6	.	.	PUNCT
easat-4847	246	1	https://doi.org/10.1016/j.racreg.2012.11.001	https://doi.org/10.1016/j.racreg.2012.11.001	NOUN
easat-4847	246	2	[	[	X
easat-4847	246	3	20	20	NUM
easat-4847	246	4	]	]	PUNCT
easat-4847	246	5	deloite	deloite	VERB
easat-4847	246	6	,	,	PUNCT
easat-4847	246	7	"	"	PUNCT
easat-4847	246	8	the	the	DET
easat-4847	246	9	implementation	implementation	NOUN
easat-4847	246	10	of	of	ADP
easat-4847	246	11	ifrs	ifrs	PROPN
easat-4847	246	12	9	9	NUM
easat-4847	246	13	impairement	impairement	NOUN
easat-4847	246	14	requirement	requirement	NOUN
easat-4847	246	15	by	by	ADP
easat-4847	246	16	banks	bank	NOUN
easat-4847	246	17	,	,	PUNCT
easat-4847	246	18	"	"	PUNCT
easat-4847	246	19	global	global	ADJ
easat-4847	246	20	public	public	ADJ
easat-4847	246	21	policy	policy	NOUN
easat-4847	246	22	committee	committee	NOUN
easat-4847	246	23	,	,	PUNCT
easat-4847	246	24	2016	2016	NUM
easat-4847	246	25	.	.	PUNCT
easat-4847	247	1	[	[	X
easat-4847	247	2	21	21	NUM
easat-4847	247	3	]	]	X
easat-4847	247	4	s.	s.	PROPN
easat-4847	247	5	li	li	PROPN
easat-4847	247	6	,	,	PUNCT
easat-4847	247	7	"	"	PUNCT
easat-4847	247	8	does	do	AUX
easat-4847	247	9	mandatory	mandatory	ADJ
easat-4847	247	10	adoption	adoption	NOUN
easat-4847	247	11	of	of	ADP
easat-4847	247	12	international	international	ADJ
easat-4847	247	13	financial	financial	ADJ
easat-4847	247	14	reporting	reporting	NOUN
easat-4847	247	15	standards	standard	NOUN
easat-4847	247	16	in	in	ADP
easat-4847	247	17	the	the	DET
easat-4847	247	18	european	european	PROPN
easat-4847	247	19	union	union	PROPN
easat-4847	247	20	reduce	reduce	VERB
easat-4847	247	21	the	the	DET
easat-4847	247	22	cost	cost	NOUN
easat-4847	247	23	of	of	ADP
easat-4847	247	24	equity	equity	NOUN
easat-4847	247	25	capital	capital	NOUN
easat-4847	247	26	?	?	PUNCT
easat-4847	247	27	,	,	PUNCT
easat-4847	247	28	"	"	PUNCT
easat-4847	247	29	the	the	DET
easat-4847	247	30	accounting	accounting	NOUN
easat-4847	247	31	review	review	NOUN
easat-4847	247	32	,	,	PUNCT
easat-4847	247	33	vol	vol	NOUN
easat-4847	247	34	.	.	PROPN
easat-4847	247	35	85	85	NUM
easat-4847	247	36	,	,	PUNCT
easat-4847	247	37	no	no	INTJ
easat-4847	247	38	.	.	NOUN
easat-4847	247	39	2	2	NUM
easat-4847	247	40	,	,	PUNCT
easat-4847	247	41	pp	pp	ADJ
easat-4847	247	42	.	.	PUNCT
easat-4847	248	1	607	607	NUM
easat-4847	248	2	-	-	SYM
easat-4847	248	3	636	636	NUM
easat-4847	248	4	,	,	PUNCT
easat-4847	248	5	2010	2010	NUM
easat-4847	248	6	.	.	PUNCT
easat-4847	249	1	https://doi.org/10.2308/accr.2010.85.2.607	https://doi.org/10.2308/accr.2010.85.2.607	ADJ
easat-4847	249	2	[	[	X
easat-4847	250	1	22	22	NUM
easat-4847	250	2	]	]	X
easat-4847	250	3	g.	g.	PROPN
easat-4847	250	4	guggiola	guggiola	PROPN
easat-4847	250	5	,	,	PUNCT
easat-4847	250	6	"	"	PUNCT
easat-4847	250	7	ifrs	ifrs	NOUN
easat-4847	250	8	adoption	adoption	NOUN
easat-4847	250	9	in	in	ADP
easat-4847	250	10	the	the	DET
easat-4847	250	11	eu	eu	PROPN
easat-4847	250	12	,	,	PUNCT
easat-4847	250	13	accounting	accounting	NOUN
easat-4847	250	14	harmonization	harmonization	NOUN
easat-4847	250	15	and	and	CCONJ
easat-4847	250	16	markets	market	NOUN
easat-4847	250	17	efficiency	efficiency	NOUN
easat-4847	250	18	:	:	PUNCT
easat-4847	250	19	a	a	DET
easat-4847	250	20	review	review	NOUN
easat-4847	250	21	,	,	PUNCT
easat-4847	250	22	"	"	PUNCT
easat-4847	250	23	international	international	ADJ
easat-4847	250	24	business	business	PROPN
easat-4847	250	25	&	&	CCONJ
easat-4847	250	26	economics	economics	PROPN
easat-4847	250	27	research	research	PROPN
easat-4847	250	28	journal	journal	PROPN
easat-4847	250	29	,	,	PUNCT
easat-4847	250	30	vol	vol	NOUN
easat-4847	250	31	.	.	PROPN
easat-4847	250	32	9	9	NUM
easat-4847	250	33	,	,	PUNCT
easat-4847	250	34	no	no	INTJ
easat-4847	250	35	.	.	NOUN
easat-4847	250	36	12	12	NUM
easat-4847	250	37	,	,	PUNCT
easat-4847	250	38	pp	pp	ADJ
easat-4847	250	39	.	.	PUNCT
easat-4847	251	1	99	99	NUM
easat-4847	251	2	-	-	SYM
easat-4847	251	3	112	112	NUM
easat-4847	251	4	,	,	PUNCT
easat-4847	251	5	2010	2010	NUM
easat-4847	251	6	.	.	PUNCT
easat-4847	252	1	https://doi.org/10.19030/iber.v9i12.350	https://doi.org/10.19030/iber.v9i12.350	PROPN
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easat-4847	253	2	23	23	NUM
easat-4847	253	3	]	]	PUNCT
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easat-4847	253	5	bassemir	bassemir	PROPN
easat-4847	253	6	,	,	PUNCT
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easat-4847	253	12	adopt	adopt	VERB
easat-4847	253	13	ifrs	ifrs	PROPN
easat-4847	253	14	?	?	PUNCT
easat-4847	253	15	,	,	PUNCT
easat-4847	253	16	"	"	PUNCT
easat-4847	253	17	accounting	accounting	NOUN
easat-4847	253	18	and	and	CCONJ
easat-4847	253	19	business	business	NOUN
easat-4847	253	20	research	research	NOUN
easat-4847	253	21	,	,	PUNCT
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easat-4847	253	23	.	.	PROPN
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easat-4847	254	2	,	,	PUNCT
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easat-4847	254	5	3	3	NUM
easat-4847	254	6	,	,	PUNCT
easat-4847	254	7	pp	pp	ADJ
easat-4847	254	8	.	.	PUNCT
easat-4847	255	1	237	237	NUM
easat-4847	255	2	-	-	SYM
easat-4847	255	3	263	263	NUM
easat-4847	255	4	,	,	PUNCT
easat-4847	255	5	2018	2018	NUM
easat-4847	255	6	.	.	PUNCT
easat-4847	255	7	https://doi.org/10.1080/00014788.2017.1357459	https://doi.org/10.1080/00014788.2017.1357459	NOUN
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easat-4847	256	5	e.	e.	PROPN
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easat-4847	256	7	,	,	PUNCT
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easat-4847	256	17	"	"	PUNCT
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easat-4847	256	45	,	,	PUNCT
easat-4847	256	46	pp	pp	ADJ
easat-4847	256	47	.	.	PUNCT
easat-4847	257	1	22	22	NUM
easat-4847	257	2	-	-	SYM
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easat-4847	257	4	,	,	PUNCT
easat-4847	257	5	2017	2017	NUM
easat-4847	257	6	.	.	PUNCT
easat-4847	258	1	https://doi.org/10.11648/j.jim.20170601.14	https://doi.org/10.11648/j.jim.20170601.14	PROPN
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easat-4847	258	3	25	25	NUM
easat-4847	258	4	]	]	X
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easat-4847	258	8	"	"	PUNCT
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easat-4847	258	12	financial	financial	ADJ
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easat-4847	258	16	ifrs	ifrs	PROPN
easat-4847	258	17	)	)	PUNCT
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easat-4847	258	24	"	"	PUNCT
easat-4847	258	25	the	the	DET
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easat-4847	258	35	and	and	CCONJ
easat-4847	258	36	business	business	NOUN
easat-4847	258	37	studies	study	NOUN
easat-4847	258	38	,	,	PUNCT
easat-4847	258	39	vol	vol	NOUN
easat-4847	258	40	.	.	PROPN
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easat-4847	258	42	,	,	PUNCT
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easat-4847	258	44	.	.	NOUN
easat-4847	258	45	3	3	NUM
easat-4847	258	46	,	,	PUNCT
easat-4847	258	47	pp	pp	ADJ
easat-4847	258	48	.	.	PUNCT
easat-4847	259	1	1	1	NUM
easat-4847	259	2	-	-	SYM
easat-4847	259	3	20	20	NUM
easat-4847	259	4	,	,	PUNCT
easat-4847	259	5	2015	2015	NUM
easat-4847	259	6	.	.	PUNCT
easat-4847	260	1	https://doi.org/10.24294/jipd.v8i7.5133	https://doi.org/10.24294/jipd.v8i7.5133	X
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easat-4847	261	3	https://doi.org/10.1080/00014788.2017.1357459	https://doi.org/10.1080/00014788.2017.1357459	PROPN
easat-4847	261	4	https://doi.org/10.11648/j.jim.20170601.14	https://doi.org/10.11648/j.jim.20170601.14	PROPN
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easat-4847	261	12	:	:	PUNCT
easat-4847	261	13	2576	2576	NUM
easat-4847	261	14	-	-	SYM
easat-4847	261	15	8484	8484	NUM
easat-4847	261	16	vol	vol	NOUN
easat-4847	261	17	.	.	PROPN
easat-4847	262	1	9	9	NUM
easat-4847	262	2	,	,	PUNCT
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easat-4847	262	4	.	.	NOUN
easat-4847	262	5	2	2	NUM
easat-4847	262	6	:	:	SYM
easat-4847	262	7	1597	1597	NUM
easat-4847	262	8	-	-	SYM
easat-4847	262	9	1608	1608	NUM
easat-4847	262	10	,	,	PUNCT
easat-4847	262	11	2025	2025	NUM
easat-4847	262	12	doi	doi	NOUN
easat-4847	262	13	:	:	PUNCT
easat-4847	262	14	10.55214/25768484.v9i2.4847	10.55214/25768484.v9i2.4847	NUM
easat-4847	262	15	©	©	PROPN
easat-4847	262	16	2025	2025	NUM
easat-4847	262	17	by	by	ADP
easat-4847	262	18	the	the	DET
easat-4847	262	19	authors	author	NOUN
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easat-4847	263	2	26	26	NUM
easat-4847	263	3	]	]	PUNCT
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easat-4847	263	5	moqbel	moqbel	NOUN
easat-4847	263	6	,	,	PUNCT
easat-4847	263	7	p.	p.	NOUN
easat-4847	263	8	charoensukmongkol	charoensukmongkol	PROPN
easat-4847	263	9	,	,	PUNCT
easat-4847	263	10	and	and	CCONJ
easat-4847	263	11	a.	a.	NOUN
easat-4847	263	12	bakay	bakay	PROPN
easat-4847	263	13	,	,	PUNCT
easat-4847	263	14	"	"	PUNCT
easat-4847	263	15	are	be	AUX
easat-4847	263	16	us	us	PROPN
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easat-4847	263	18	and	and	CCONJ
easat-4847	263	19	professionals	professional	NOUN
easat-4847	263	20	ready	ready	ADJ
easat-4847	263	21	for	for	ADP
easat-4847	263	22	ifrs	ifrs	PROPN
easat-4847	263	23	?	?	PUNCT
easat-4847	264	1	an	an	DET
easat-4847	264	2	explanation	explanation	NOUN
easat-4847	264	3	using	use	VERB
easat-4847	264	4	technology	technology	NOUN
easat-4847	264	5	acceptance	acceptance	NOUN
easat-4847	264	6	model	model	NOUN
easat-4847	264	7	and	and	CCONJ
easat-4847	264	8	theory	theory	NOUN
easat-4847	264	9	of	of	ADP
easat-4847	264	10	planned	plan	VERB
easat-4847	264	11	behavior	behavior	NOUN
easat-4847	264	12	,	,	PUNCT
easat-4847	264	13	"	"	PUNCT
easat-4847	264	14	journal	journal	NOUN
easat-4847	264	15	of	of	ADP
easat-4847	264	16	international	international	ADJ
easat-4847	264	17	business	business	NOUN
easat-4847	264	18	research	research	NOUN
easat-4847	264	19	,	,	PUNCT
easat-4847	264	20	vol	vol	NOUN
easat-4847	264	21	.	.	PROPN
easat-4847	264	22	12	12	NUM
easat-4847	264	23	,	,	PUNCT
easat-4847	264	24	no	no	INTJ
easat-4847	264	25	.	.	NOUN
easat-4847	264	26	2	2	NUM
easat-4847	264	27	,	,	PUNCT
easat-4847	264	28	pp	pp	ADJ
easat-4847	264	29	.	.	PUNCT
easat-4847	265	1	47	47	NUM
easat-4847	265	2	-	-	SYM
easat-4847	265	3	60	60	NUM
easat-4847	265	4	,	,	PUNCT
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easat-4847	265	6	.	.	PUNCT
easat-4847	266	1	[	[	X
easat-4847	266	2	27	27	NUM
easat-4847	266	3	]	]	PUNCT
easat-4847	266	4	k.	k.	PROPN
easat-4847	266	5	h.	h.	PROPN
easat-4847	266	6	liland	liland	PROPN
easat-4847	266	7	,	,	PUNCT
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easat-4847	266	9	h.	h.	PROPN
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easat-4847	266	11	,	,	PUNCT
easat-4847	266	12	r.	r.	PROPN
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easat-4847	266	14	,	,	PUNCT
easat-4847	266	15	and	and	CCONJ
easat-4847	266	16	p.	p.	PROPN
easat-4847	266	17	hiemstra	hiemstra	PROPN
easat-4847	266	18	,	,	PUNCT
easat-4847	266	19	"	"	PUNCT
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easat-4847	266	25	component	component	NOUN
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easat-4847	266	30	.	.	PUNCT
easat-4847	267	1	[	[	X
easat-4847	267	2	28	28	NUM
easat-4847	267	3	]	]	X
easat-4847	267	4	d.	d.	PROPN
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easat-4847	267	6	and	and	CCONJ
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easat-4847	267	14	by	by	ADP
easat-4847	267	15	step	step	NOUN
easat-4847	267	16	:	:	PUNCT
easat-4847	267	17	a	a	DET
easat-4847	267	18	simple	simple	ADJ
easat-4847	267	19	guide	guide	NOUN
easat-4847	267	20	and	and	CCONJ
easat-4847	267	21	reference	reference	NOUN
easat-4847	267	22	17.0	17.0	NUM
easat-4847	267	23	update	update	NOUN
easat-4847	267	24	,	,	PUNCT
easat-4847	267	25	10th	10th	ADJ
easat-4847	267	26	ed	ed	NOUN
easat-4847	267	27	.	.	PUNCT
easat-4847	268	1	boston	boston	PROPN
easat-4847	268	2	:	:	PUNCT
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easat-4847	268	4	,	,	PUNCT
easat-4847	268	5	2010	2010	NUM
easat-4847	268	6	.	.	PUNCT
easat-4847	269	1	[	[	X
easat-4847	269	2	29	29	NUM
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easat-4847	269	7	,	,	PUNCT
easat-4847	269	8	d.	d.	PROPN
easat-4847	269	9	t.	t.	PROPN
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easat-4847	269	13	c.	c.	PROPN
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easat-4847	269	16	and	and	CCONJ
easat-4847	269	17	e.	e.	PROPN
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easat-4847	269	22	evaluating	evaluate	VERB
easat-4847	269	23	the	the	DET
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easat-4847	269	25	of	of	ADP
easat-4847	269	26	exploratory	exploratory	ADJ
easat-4847	269	27	factor	factor	NOUN
easat-4847	269	28	analysis	analysis	NOUN
easat-4847	269	29	in	in	ADP
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easat-4847	269	32	,	,	PUNCT
easat-4847	269	33	"	"	PUNCT
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easat-4847	269	35	methods	method	NOUN
easat-4847	269	36	,	,	PUNCT
easat-4847	269	37	vol	vol	NOUN
easat-4847	269	38	.	.	PROPN
easat-4847	269	39	4	4	NUM
easat-4847	269	40	,	,	PUNCT
easat-4847	269	41	no	no	INTJ
easat-4847	269	42	.	.	NOUN
easat-4847	269	43	3	3	NUM
easat-4847	269	44	,	,	PUNCT
easat-4847	269	45	p.	p.	NOUN
easat-4847	269	46	272	272	NUM
easat-4847	269	47	,	,	PUNCT
easat-4847	269	48	1999	1999	NUM
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easat-4847	270	1	https://doi.org/10.1037/1082989x.4.3.272	https://doi.org/10.1037/1082989x.4.3.272	X
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easat-4847	271	2	30	30	NUM
easat-4847	271	3	]	]	PUNCT
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easat-4847	271	11	on	on	ADP
easat-4847	271	12	the	the	DET
easat-4847	271	13	adoption	adoption	NOUN
easat-4847	271	14	of	of	ADP
easat-4847	271	15	international	international	ADJ
easat-4847	271	16	financial	financial	ADJ
easat-4847	271	17	reporting	reporting	NOUN
easat-4847	271	18	standards	standard	NOUN
easat-4847	271	19	:	:	PUNCT
easat-4847	271	20	iraqi	iraqi	ADJ
easat-4847	271	21	evidence	evidence	NOUN
easat-4847	271	22	,	,	PUNCT
easat-4847	271	23	"	"	PUNCT
easat-4847	271	24	universiti	universiti	PROPN
easat-4847	271	25	utara	utara	PROPN
easat-4847	271	26	malaysia	malaysia	PROPN
easat-4847	271	27	,	,	PUNCT
easat-4847	271	28	2010	2010	NUM
easat-4847	271	29	.	.	PUNCT
easat-4847	272	1	[	[	X
easat-4847	272	2	31	31	NUM
easat-4847	272	3	]	]	PUNCT
easat-4847	272	4	h.	h.	PROPN
easat-4847	272	5	daske	daske	PROPN
easat-4847	272	6	,	,	PUNCT
easat-4847	272	7	l.	l.	PROPN
easat-4847	272	8	hail	hail	PROPN
easat-4847	272	9	,	,	PUNCT
easat-4847	272	10	c.	c.	PROPN
easat-4847	272	11	leuz	leuz	PROPN
easat-4847	272	12	,	,	PUNCT
easat-4847	272	13	and	and	CCONJ
easat-4847	272	14	r.	r.	PROPN
easat-4847	272	15	verdi	verdi	PROPN
easat-4847	272	16	,	,	PUNCT
easat-4847	272	17	"	"	PUNCT
easat-4847	272	18	adopting	adopt	VERB
easat-4847	272	19	a	a	DET
easat-4847	272	20	label	label	NOUN
easat-4847	272	21	:	:	PUNCT
easat-4847	272	22	heterogeneity	heterogeneity	NOUN
easat-4847	272	23	in	in	ADP
easat-4847	272	24	the	the	DET
easat-4847	272	25	economic	economic	ADJ
easat-4847	272	26	consequences	consequence	NOUN
easat-4847	272	27	of	of	ADP
easat-4847	272	28	ifrs	ifrs	NOUN
easat-4847	272	29	adoptions	adoption	NOUN
easat-4847	272	30	,	,	PUNCT
easat-4847	272	31	"	"	PUNCT
easat-4847	272	32	working	working	NOUN
easat-4847	272	33	paper	paper	NOUN
easat-4847	272	34	,	,	PUNCT
easat-4847	272	35	university	university	NOUN
easat-4847	272	36	of	of	ADP
easat-4847	272	37	pennsylvania	pennsylvania	PROPN
easat-4847	272	38	and	and	CCONJ
easat-4847	272	39	university	university	PROPN
easat-4847	272	40	of	of	ADP
easat-4847	272	41	chicago	chicago	PROPN
easat-4847	272	42	.	.	PUNCT
easat-4847	273	1	http://ssrn.com/abstract=979650	http://ssrn.com/abstract=979650	PROPN
easat-4847	273	2	.	.	PROPN
easat-4847	273	3	,	,	PUNCT
easat-4847	273	4	2007	2007	NUM
easat-4847	273	5	.	.	PUNCT
easat-4847	274	1	https://doi.org/10.1037/1082-989x.4.3.272	https://doi.org/10.1037/1082-989x.4.3.272	PROPN
easat-4847	274	2	https://doi.org/10.1037/1082-989x.4.3.272	https://doi.org/10.1037/1082-989x.4.3.272	PROPN
easat-4847	274	3	http://ssrn.com/abstract=979650	http://ssrn.com/abstract=979650	PROPN