id	sid	eid	entity	type
faba-149	1	1	79	CARDINAL
faba-149	1	2	5	CARDINAL
faba-149	1	3	1	CARDINAL
faba-149	1	4	2023	CARDINAL
faba-149	1	5	issn 2603-5324	PERSON
faba-149	1	6	indonesia	GPE
faba-149	1	7	yanti2	ORG
faba-149	1	8	musamus university	ORG
faba-149	1	9	indonesia1	ORG
faba-149	1	10	indonesia2	ORG
faba-149	1	11	20	CARDINAL
faba-149	1	12	april 2023	DATE
faba-149	1	13	8	CARDINAL
faba-149	1	14	2023	CARDINAL
faba-149	1	15	12	CARDINAL
faba-149	1	16	june 2023	PERSON
faba-149	2	1	no.7	GPE
faba-149	3	1	49	CARDINAL
faba-149	3	2	the period 2017 to 2019	DATE
faba-149	4	1	24	CARDINAL
faba-149	4	2	3 years	DATE
faba-149	4	3	72	CARDINAL
faba-149	9	1	0.299	CARDINAL
faba-149	11	1	jel	ORG
faba-149	12	1	5	CARDINAL
faba-149	12	2	1	CARDINAL
faba-149	12	3	2023 80	DATE
faba-149	12	4	indonesia	GPE
faba-149	12	5	6 %	PERCENT
faba-149	16	1	the institute of chartered	ORG
faba-149	16	2	england	GPE
faba-149	16	3	wales	GPE
faba-149	20	1	1998	DATE
faba-149	20	2	annual	DATE
faba-149	23	1	2012	DATE
faba-149	25	1	2022	CARDINAL
faba-149	26	1	cabedo-semper 2020	ORG
faba-149	27	1	2014	DATE
faba-149	27	2	1,999	CARDINAL
faba-149	27	3	1,444	CARDINAL
faba-149	27	4	555	CARDINAL
faba-149	27	5	indonesia	GPE
faba-149	27	6	2010	DATE
faba-149	28	1	ifrs 7	DATE
faba-149	32	1	2009	DATE
faba-149	32	2	campbell et al	ORG
faba-149	32	3	2014	DATE
faba-149	32	4	zeng 2022	PERSON
faba-149	33	1	2022	CARDINAL
faba-149	36	1	five	CARDINAL
faba-149	36	2	al. 2016	FAC
faba-149	38	1	spain	GPE
faba-149	38	2	madrigal et al. 2015	PERSON
faba-149	38	3	indonesia	GPE
faba-149	38	4	2014	DATE
faba-149	38	5	bangladesh	GPE
faba-149	38	6	al. 2018	ORG
faba-149	39	1	madrigal et al	PERSON
faba-149	40	1	2015	DATE
faba-149	40	2	2017	CARDINAL
faba-149	41	1	2012	DATE
faba-149	41	2	2020	DATE
faba-149	42	1	5	CARDINAL
faba-149	42	2	1	CARDINAL
faba-149	42	3	2023 81	DATE
faba-149	42	4	alves et al	PERSON
faba-149	43	1	2012	DATE
faba-149	44	1	khandelwal et al	PERSON
faba-149	45	1	2020	DATE
faba-149	45	2	2017	CARDINAL
faba-149	46	1	samaha	PERSON
faba-149	46	2	2011	DATE
faba-149	46	3	nelson	PERSON
faba-149	46	4	2015	DATE
faba-149	47	1	2017	CARDINAL
faba-149	49	1	jensen 1993	PERSON
faba-149	51	1	1970	DATE
faba-149	51	2	al	ORG
faba-149	51	3	2022	CARDINAL
faba-149	53	1	2018	DATE
faba-149	54	1	bergh et al	PERSON
faba-149	54	2	2019	DATE
faba-149	57	1	2014	DATE
faba-149	60	1	amaya et al	PERSON
faba-149	61	1	2021	CARDINAL
faba-149	63	1	abdullah et al.	PERSON
faba-149	63	2	2015	DATE
faba-149	66	1	al. 2018	ORG
faba-149	67	1	three	CARDINAL
faba-149	67	2	meiryani	PERSON
faba-149	67	3	2019	DATE
faba-149	73	1	2021	CARDINAL
faba-149	74	1	irine herdjiono	PERSON
faba-149	74	2	5	CARDINAL
faba-149	74	3	1	CARDINAL
faba-149	74	4	2023 82	DATE
faba-149	74	5	three	CARDINAL
faba-149	74	6	1	CARDINAL
faba-149	74	7	one	CARDINAL
faba-149	74	8	2	CARDINAL
faba-149	74	9	3	CARDINAL
faba-149	77	1	al. 2015	ORG
faba-149	79	1	shrives 2006	DATE
faba-149	81	1	yeoh 2005	PERSON
faba-149	85	1	2011	DATE
faba-149	86	1	gcg	PRODUCT
faba-149	87	1	40	CARDINAL
faba-149	90	1	jensen 1993	PERSON
faba-149	90	2	2012	DATE
faba-149	90	3	al. 2015	ORG
faba-149	91	1	2012	DATE
faba-149	91	2	lopes	PERSON
faba-149	91	3	rodrigues 2007	PERSON
faba-149	92	1	al. 2013	ORG
faba-149	93	1	mokhtar	PERSON
faba-149	93	2	mellett 2013	PERSON
faba-149	93	3	al. 2013	ORG
faba-149	93	4	al. 2013	ORG
faba-149	96	1	55	CARDINAL
faba-149	98	1	arshad 2014	PERSON
faba-149	99	1	2018	DATE
faba-149	101	1	5	CARDINAL
faba-149	101	2	1	CARDINAL
faba-149	101	3	2023 83	CARDINAL
faba-149	102	1	al. 2020	FAC
faba-149	104	1	novy-marx 2013).the	PERSON
faba-149	104	2	2017	CARDINAL
faba-149	104	3	annual	DATE
faba-149	105	1	2014	DATE
faba-149	105	2	2007	DATE
faba-149	106	1	owusu	GPE
faba-149	106	2	yeoh 2005	PERSON
faba-149	112	1	2010	DATE
faba-149	113	1	maharani	PERSON
faba-149	113	2	2018	DATE
faba-149	114	1	hussainey	PERSON
faba-149	114	2	al-najjar	PERSON
faba-149	114	3	2011	DATE
faba-149	118	1	samaha	ORG
faba-149	118	2	2011	DATE
faba-149	119	1	2020	DATE
faba-149	124	1	5	CARDINAL
faba-149	124	2	1	CARDINAL
faba-149	124	3	2023 84	DATE
faba-149	124	4	the indonesian stock exchange	ORG
faba-149	125	1	1	CARDINAL
faba-149	126	1	43	CARDINAL
faba-149	126	2	no.7	GPE
faba-149	127	1	three	CARDINAL
faba-149	128	1	7	CARDINAL
faba-149	128	2	three	CARDINAL
faba-149	129	1	1	CARDINAL
faba-149	129	2	0	CARDINAL
faba-149	131	1	al	GPE
faba-149	132	1	2017	CARDINAL
faba-149	136	1	2017 to 2019	DATE
faba-149	139	1	49	CARDINAL
faba-149	139	2	24	CARDINAL
faba-149	139	3	5	CARDINAL
faba-149	139	4	1	CARDINAL
faba-149	139	5	2023 85	DATE
faba-149	139	6	2	CARDINAL
faba-149	139	7	2017 to 2019 49	DATE
faba-149	139	8	annual	DATE
faba-149	139	9	2017 to 2019	DATE
faba-149	139	10	6	CARDINAL
faba-149	139	11	14	CARDINAL
faba-149	139	12	2017 to 2019	DATE
faba-149	139	13	2	CARDINAL
faba-149	139	14	3	CARDINAL
faba-149	139	15	24	CARDINAL
faba-149	139	16	24	CARDINAL
faba-149	139	17	3 years	DATE
faba-149	139	18	72	CARDINAL
faba-149	141	1	3	CARDINAL
faba-149	141	2	descriptive statistics n	ORG
faba-149	142	1	72	CARDINAL
faba-149	142	2	0.002	CARDINAL
faba-149	142	3	0.321	CARDINAL
faba-149	142	4	72	CARDINAL
faba-149	142	5	0.214	CARDINAL
faba-149	142	6	1.735 1.335	CARDINAL
faba-149	142	7	72	CARDINAL
faba-149	142	8	3 9	TIME
faba-149	142	9	4.89 1.516	CARDINAL
faba-149	142	10	72	CARDINAL
faba-149	142	11	3.11	CARDINAL
faba-149	142	12	0.316	CARDINAL
faba-149	142	13	72	CARDINAL
faba-149	142	14	72	CARDINAL
faba-149	145	1	4	CARDINAL
faba-149	146	1	4	CARDINAL
faba-149	146	2	0.119	CARDINAL
faba-149	147	1	11.9 %	PERCENT
faba-149	147	2	88.1 %	PERCENT
faba-149	150	1	5	CARDINAL
faba-149	151	1	1	CARDINAL
faba-149	151	2	2.974 0.004	CARDINAL
faba-149	151	3	0.043	CARDINAL
faba-149	151	4	0.707	MONEY
faba-149	151	5	2.717 0.008	CARDINAL
faba-149	151	6	5 %	PERCENT
faba-149	153	1	5	CARDINAL
faba-149	153	2	1	CARDINAL
faba-149	153	3	2023 86	DATE
faba-149	153	4	6	CARDINAL
faba-149	154	1	0.025 4 0.006 3.399 0.014a	QUANTITY
faba-149	154	2	0.121 67 0.002	MONEY
faba-149	154	3	6	CARDINAL
faba-149	154	4	0.05	CARDINAL
faba-149	155	1	first	ORDINAL
faba-149	155	2	0.043	CARDINAL
faba-149	155	3	0.05	CARDINAL
faba-149	155	4	5 %	PERCENT
faba-149	156	1	first	ORDINAL
faba-149	157	1	yunifa	PERSON
faba-149	157	2	juliarto	PERSON
faba-149	157	3	2017	CARDINAL
faba-149	161	1	shrives 2006	DATE
faba-149	162	1	second	ORDINAL
faba-149	162	2	0.606	CARDINAL
faba-149	162	3	0.546	CARDINAL
faba-149	162	4	0.05	CARDINAL
faba-149	162	5	5 %	PERCENT
faba-149	163	1	second	ORDINAL
faba-149	165	1	2009	DATE
faba-149	169	1	third	ORDINAL
faba-149	169	2	0.377	CARDINAL
faba-149	169	3	0.707	CARDINAL
faba-149	169	4	0.05	CARDINAL
faba-149	169	5	5 %	PERCENT
faba-149	170	1	third	ORDINAL
faba-149	171	1	2017	CARDINAL
faba-149	172	1	at least two	CARDINAL
faba-149	176	1	5	CARDINAL
faba-149	176	2	1	CARDINAL
faba-149	176	3	2023 87	DATE
faba-149	177	1	fourth	ORDINAL
faba-149	177	2	2.717	CARDINAL
faba-149	177	3	0.008	CARDINAL
faba-149	177	4	0.05	CARDINAL
faba-149	177	5	5 %	PERCENT
faba-149	178	1	fourth	ORDINAL
faba-149	179	1	samaha	PERSON
faba-149	179	2	2011	DATE
faba-149	180	1	article 4,	LAW
faba-149	180	2	at least three	CARDINAL
faba-149	190	1	0.299	CARDINAL
faba-149	193	1	abdullah	PERSON
faba-149	193	2	m., z. a. shukor	PERSON
faba-149	193	3	z. m. mohamed	PERSON
faba-149	193	4	a. ahmad	PERSON
faba-149	194	1	2015	DATE
faba-149	196	1	16(3	CARDINAL
faba-149	196	2	400–432	DATE
faba-149	198	1	adznan	PERSON
faba-149	198	2	s.	PERSON
faba-149	198	3	s. p. nelson	PERSON
faba-149	199	1	2015	DATE
faba-149	200	1	malaysian	NORP
faba-149	201	1	asian journal of accounting	ORG
faba-149	201	2	6	CARDINAL
faba-149	201	3	37–48	CARDINAL
faba-149	203	1	akerlof	PERSON
faba-149	203	2	g a. 1970	PERSON
faba-149	205	1	quarterly	DATE
faba-149	205	2	84(3	CARDINAL
faba-149	205	3	488–500	CARDINAL
faba-149	207	1	al-shammari b.	PERSON
faba-149	207	2	2014	DATE
faba-149	208	1	kuwait	GPE
faba-149	209	1	3(3	CARDINAL
faba-149	209	2	128–153	CARDINAL
faba-149	210	1	aljifri, k.	PERSON
faba-149	210	2	2007	DATE
faba-149	211	1	annual	DATE
faba-149	211	2	uae	GPE
faba-149	212	1	22(9	ORG
faba-149	212	2	881–894	CARDINAL
faba-149	214	1	alshirah	PERSON
faba-149	214	2	m. h.	PERSON
faba-149	214	3	a. f. alshira’h	PERSON
faba-149	214	4	a. lutfi	PERSON
faba-149	215	1	2020	DATE
faba-149	216	1	jordan	GPE
faba-149	217	1	7(2	CARDINAL
faba-149	217	2	423–440	CARDINAL
faba-149	219	1	alves	PERSON
faba-149	219	2	h.	PERSON
faba-149	219	3	rodrigues	PERSON
faba-149	219	4	n. canadas	PERSON
faba-149	220	1	2012	DATE
faba-149	221	1	annual	DATE
faba-149	222	1	5	CARDINAL
faba-149	222	2	1	CARDINAL
faba-149	222	3	2023 88	DATE
faba-149	224	1	amaya	PERSON
faba-149	224	2	n.	PERSON
faba-149	224	3	m. lópez-santamaría	PERSON
faba-149	224	4	y. a. c. acosta	PERSON
faba-149	224	5	m. p. g. hinestroza	PERSON
faba-149	225	1	2021	CARDINAL
faba-149	227	1	methodsx	NORP
faba-149	227	2	8	DATE
faba-149	228	1	https://doi.org/10.1016/j.mex.2021.101538	ORG
faba-149	229	1	amran, a.	ORG
faba-149	229	2	a. m. r. bin	PERSON
faba-149	229	3	b. c. h. m.	PERSON
faba-149	232	1	malaysian	NORP
faba-149	232	2	annual	DATE
faba-149	233	1	24(1	CARDINAL
faba-149	233	2	39–57	CARDINAL
faba-149	234	1	bergh	PERSON
faba-149	234	2	d. d.	NORP
faba-149	234	3	d. j. ketchen	PERSON
faba-149	234	4	i. orlandi	PERSON
faba-149	235	1	heugens	PERSON
faba-149	235	2	b. k. boyd	PERSON
faba-149	236	1	2019	DATE
faba-149	238	1	journal of management	ORG
faba-149	238	2	45	CARDINAL
faba-149	238	3	1	CARDINAL
faba-149	238	4	122–58	DATE
faba-149	239	1	j. 2009	PERSON
faba-149	240	1	7	CARDINAL
faba-149	240	2	europe	LOC
faba-149	241	1	europe	LOC
faba-149	241	2	6(2	CARDINAL
faba-149	241	3	167–194	CARDINAL
faba-149	243	1	burak	PERSON
faba-149	243	2	e., o. erdil	PERSON
faba-149	243	3	e. altindağ	PERSON
faba-149	244	1	2016	DATE
faba-149	246	1	australian	NORP
faba-149	247	1	campbell	ORG
faba-149	247	2	j. l.	PERSON
faba-149	247	3	h. chen	PERSON
faba-149	247	4	d. s. dhaliwal	PERSON
faba-149	247	5	h. min lu	PERSON
faba-149	247	6	l. b. steele	PERSON
faba-149	248	1	2014	DATE
faba-149	250	1	19(1	DATE
faba-149	250	2	396–455	CARDINAL
faba-149	252	1	r.	NORP
faba-149	252	2	s. hossain	PERSON
faba-149	252	3	z. rezaee	PERSON
faba-149	253	1	2018	DATE
faba-149	254	1	bangladesh	GPE
faba-149	255	1	11(3	CARDINAL
faba-149	255	2	50	DATE
faba-149	257	1	m.i. 2017	ORG
faba-149	258	1	egypt	GPE
faba-149	259	1	journal of finance	ORG
faba-149	259	2	3(1–4	CARDINAL
faba-149	261	1	elshandidy	PERSON
faba-149	261	2	t.,	ORG
faba-149	261	3	i. fraser	PERSON
faba-149	261	4	k. hussainey	PERSON
faba-149	262	1	2013	DATE
faba-149	263	1	uk ftse	ORG
faba-149	264	1	30	CARDINAL
faba-149	264	2	320–333	CARDINAL
faba-149	265	1	https://doi.org/10.1016/j.irfa.2013.07.010	ORG
faba-149	265	2	elshandidy	PERSON
faba-149	265	3	c. zeng	PERSON
faba-149	265	4	2022	CARDINAL
faba-149	267	1	borsa istanbul review	ORG
faba-149	267	2	22(3	CARDINAL
faba-149	267	3	498–514	CARDINAL
faba-149	267	4	elzahar	PERSON
faba-149	267	5	k. hussainey	PERSON
faba-149	267	6	2012	DATE
faba-149	268	1	uk	GPE
faba-149	269	1	13(2	CARDINAL
faba-149	269	2	133–147	CARDINAL
faba-149	270	1	gaur	GPE
faba-149	270	2	s. s.	PERSON
faba-149	270	3	h. bathula	PERSON
faba-149	270	4	d. singh	GPE
faba-149	271	1	2015	CARDINAL
faba-149	273	1	53(5	CARDINAL
faba-149	273	2	911–931	CARDINAL
faba-149	274	1	https://doi.org/10.1108/md-08-2014-0519	PERSON
faba-149	274	2	hussainey	PERSON
faba-149	274	3	k.	PERSON
faba-149	274	4	b. al-najjar	PERSON
faba-149	275	1	2011	DATE
faba-149	277	1	12	CARDINAL
faba-149	277	2	2	CARDINAL
faba-149	277	3	123–138	DATE
faba-149	279	1	jensen	PERSON
faba-149	279	2	m. c. 1993	PERSON
faba-149	281	1	48(3	DATE
faba-149	281	2	831	CARDINAL
faba-149	283	1	khaledi	PERSON
faba-149	283	2	s. 2014.	PERSON
faba-149	284	1	swedish	NORP
faba-149	286	1	khandelwal	GPE
faba-149	286	2	c., s. kumar	PERSON
faba-149	286	3	v. madhavan	PERSON
faba-149	286	4	n. pandey	PERSON
faba-149	286	5	2020	DATE
faba-149	288	1	indian	NORP
faba-149	289	1	journal of business research	ORG
faba-149	289	2	121	CARDINAL
faba-149	289	3	103–111	CARDINAL
faba-149	291	1	linsley	GPE
faba-149	291	2	p. m.	PERSON
faba-149	293	1	2006	DATE
faba-149	294	1	annual	DATE
faba-149	294	2	uk	GPE
faba-149	295	1	british accounting review	ORG
faba-149	295	2	38(4	CARDINAL
faba-149	295	3	387–404	CARDINAL
faba-149	297	1	lopes	PERSON
faba-149	297	2	p. t.	PERSON
faba-149	297	3	l. l. rodrigues	PERSON
faba-149	297	4	2007	DATE
faba-149	298	1	the portuguese stock exchange	ORG
faba-149	299	1	international journal of accounting	ORG
faba-149	299	2	42(1	CARDINAL
faba-149	299	3	25–56	CARDINAL
faba-149	301	1	love	PERSON
faba-149	301	2	i. 2011	PERSON
faba-149	303	1	world bank	ORG
faba-149	303	2	26(1	CARDINAL
faba-149	303	3	42–70	CARDINAL
faba-149	304	1	https://doi.org/10.1093/wbro/lkp030	PERSON
faba-149	305	1	madrigal m. h.	PERSON
faba-149	305	2	b. a. guzmán	PERSON
faba-149	305	3	c. a. guzmán	PERSON
faba-149	306	1	2015	DATE
faba-149	307	1	spanish	NORP
faba-149	308	1	contaduria y administracion	PERSON
faba-149	308	2	757–775	CARDINAL
faba-149	309	1	mahrani m.	PERSON
faba-149	310	1	2018	DATE
faba-149	312	1	asian	NORP
faba-149	312	2	3(1	CARDINAL
faba-149	312	3	41–60	CARDINAL
faba-149	313	1	mokhtar	PERSON
faba-149	313	2	e. s.	PERSON
faba-149	313	3	h. mellett	PERSON
faba-149	313	4	2013	DATE
faba-149	315	1	28(9	CARDINAL
faba-149	315	2	838–865	CARDINAL
faba-149	317	1	novy-marx	PERSON
faba-149	319	1	5	CARDINAL
faba-149	319	2	1	CARDINAL
faba-149	319	3	2023 89	DATE
faba-149	319	4	108(1	CARDINAL
faba-149	319	5	1–28	CARDINAL
faba-149	320	1	c. g.	PERSON
faba-149	320	2	s. lindop	PERSON
faba-149	320	3	d. a. thomas	PERSON
faba-149	321	1	2013	DATE
faba-149	322	1	south africa	GPE
faba-149	323	1	30	CARDINAL
faba-149	323	2	363–383	CARDINAL
faba-149	324	1	https://doi.org/10.1016/j.irfa.2013.07.001	ORG
faba-149	326	1	t. bølviken	GPE
faba-149	326	2	m. m. hellström	PERSON
faba-149	327	1	2022	CARDINAL
faba-149	329	1	40(7	CARDINAL
faba-149	329	2	750–762	DATE
faba-149	330	1	owusu-ansah	PERSON
faba-149	330	2	s.	PERSON
faba-149	330	3	j. yeoh.	PERSON
faba-149	330	4	2005	DATE
faba-149	332	1	abacus	GPE
faba-149	332	2	41(1	ORG
faba-149	332	3	92–109	CARDINAL
faba-149	333	1	panda	PERSON
faba-149	333	2	n. m. leepsa	PERSON
faba-149	334	1	2017	CARDINAL
faba-149	336	1	indian	NORP
faba-149	337	1	rahmawati	GPE
faba-149	337	2	d. l.	PERSON
faba-149	337	3	k. prasetyo	PERSON
faba-149	338	1	2020	DATE
faba-149	339	1	annual	DATE
faba-149	339	2	indonesian	NORP
faba-149	340	1	international journal of innovation	ORG
faba-149	340	2	13(4	DATE
faba-149	340	3	512–525	CARDINAL
faba-149	341	1	w. a. a. w. m.	PERSON
faba-149	341	2	r. arshad	PERSON
faba-149	341	3	2014	DATE
faba-149	343	1	145	CARDINAL
faba-149	343	2	243–253	CARDINAL
faba-149	345	1	rumelt	PERSON
faba-149	345	2	r. p.	PERSON
faba-149	345	3	2012	DATE
faba-149	347	1	28(8	CARDINAL
faba-149	347	2	464–67	CARDINAL
faba-149	348	1	https://doi.org/10.1108/sd.2012.05628haa.002	ORG
faba-149	348	2	samaha	PERSON
faba-149	348	3	k.	PERSON
faba-149	348	4	k. dahawy.	PERSON
faba-149	349	1	2011	DATE
faba-149	350	1	egyptian	NORP
faba-149	351	1	international journal of accounting	ORG
faba-149	351	2	7(1–2	DATE
faba-149	351	3	61–93	CARDINAL
faba-149	352	1	e. 2018	PERSON
faba-149	354	1	6	CARDINAL
faba-149	354	2	239	CARDINAL
faba-149	355	1	d. suhardjanto	PERSON
faba-149	355	2	2021	CARDINAL
faba-149	356	1	indonesia	GPE
faba-149	357	1	28	CARDINAL
faba-149	357	2	351–366	CARDINAL
faba-149	358	1	s.	GPE
faba-149	358	2	r. k. singh	PERSON
faba-149	358	3	a. k. singh	PERSON
faba-149	359	1	2022	CARDINAL
faba-149	361	1	indian	NORP
faba-149	361	2	097468622211263	DATE
faba-149	363	1	r.	NORP
faba-149	363	2	r. ghosh	PERSON
faba-149	363	3	k. k. sen	PERSON
faba-149	363	4	2022	CARDINAL
faba-149	364	1	covid-19	PRODUCT
faba-149	364	2	bangladesh	GPE
faba-149	365	1	asian journal of economics	ORG
faba-149	365	2	6(1	CARDINAL
faba-149	365	3	122–139	CARDINAL
faba-149	366	1	https://doi.org/10.1108/ajeb-09-2021-0110	PERSON
faba-149	366	2	susanto	GPE
faba-149	366	3	a.	PERSON
faba-149	367	1	2019	DATE
faba-149	369	1	8(6	CARDINAL
faba-149	369	2	340–345	CARDINAL
faba-149	370	1	syabani	PERSON
faba-149	370	2	a.	PERSON
faba-149	370	3	s. v. siregar	PERSON
faba-149	371	1	2014	DATE
faba-149	372	1	indonesia	GPE
faba-149	373	1	the indonesian journal of accounting research	ORG
faba-149	373	2	207–226	CARDINAL
faba-149	373	3	j. m.	PERSON
faba-149	373	4	j. d. cabedo-semper	PERSON
faba-149	373	5	2020	DATE
faba-149	375	1	36(156	CARDINAL
faba-149	375	2	314–24	DATE
faba-149	377	1	wahyudin	ORG
faba-149	377	2	a.	PERSON
faba-149	378	1	2017	CARDINAL
faba-149	379	1	indonesia	GPE
faba-149	380	1	bingley	ORG
faba-149	380	2	17(2	DATE
faba-149	380	3	250–65	DATE
faba-149	382	1	yunifa	PERSON
faba-149	382	2	l.	PERSON
faba-149	382	3	a. juliarto.	PERSON
faba-149	383	1	2017	CARDINAL
faba-149	384	1	karakteristik perusahaan terhadap	ORG
faba-149	384	2	resiko pada	PERSON
faba-149	385	1	diponegoro journal of accounting	ORG
faba-149	385	2	6(3	CARDINAL
faba-149	385	3	1–12	DATE