id	sid	eid	entity	type
faba-151	1	1	60	CARDINAL
faba-151	1	2	5	CARDINAL
faba-151	1	3	1	CARDINAL
faba-151	1	4	2023	CARDINAL
faba-151	1	5	issn 2603-5324	PERSON
faba-151	1	6	indonesia	GPE
faba-151	1	7	adi gunanto	PERSON
faba-151	1	8	universitas muhammadiyah	ORG
faba-151	1	9	indonesia	GPE
faba-151	1	10	9	CARDINAL
faba-151	1	11	2023	CARDINAL
faba-151	1	12	27	CARDINAL
faba-151	1	13	2023	CARDINAL
faba-151	1	14	1	CARDINAL
faba-151	1	15	2023	CARDINAL
faba-151	1	16	the indonesia stock exchange	ORG
faba-151	2	1	60	CARDINAL
faba-151	2	2	the indonesia stock exchange	ORG
faba-151	4	1	the indonesia stock exchange	ORG
faba-151	7	1	the indonesia stock exchange	ORG
faba-151	11	1	indonesia	GPE
faba-151	14	1	jel	ORG
faba-151	15	1	mailto:sadikaden1999@gmail.com https://orcid.org/0009-0003-9578-1814 adi gunanto	PERSON
faba-151	15	2	5	CARDINAL
faba-151	15	3	1	CARDINAL
faba-151	15	4	2023 61	CARDINAL
faba-151	15	5	2023	CARDINAL
faba-151	19	1	2020	DATE
faba-151	19	2	cui et al	PERSON
faba-151	19	3	2023	CARDINAL
faba-151	21	1	wu et al	PERSON
faba-151	21	2	2022	CARDINAL
faba-151	23	1	2023	CARDINAL
faba-151	27	1	osma 2020	FAC
faba-151	33	1	firstly	ORDINAL
faba-151	33	2	today	DATE
faba-151	34	1	one	CARDINAL
faba-151	35	1	secondly	ORDINAL
faba-151	36	1	the indonesia stock exchange	ORG
faba-151	38	1	zhang et al	PERSON
faba-151	38	2	2019	DATE
faba-151	38	3	sharma	ORG
faba-151	38	4	kaur 2021	PERSON
faba-151	38	5	2022	CARDINAL
faba-151	38	6	tambolo	ORG
faba-151	38	7	2023	CARDINAL
faba-151	39	1	one	CARDINAL
faba-151	43	1	one	CARDINAL
faba-151	46	1	hsieh et al	PERSON
faba-151	46	2	2019	DATE
faba-151	46	3	sun et al	PERSON
faba-151	46	4	2023	CARDINAL
faba-151	47	1	adi gunanto	PERSON
faba-151	47	2	5	CARDINAL
faba-151	47	3	1	CARDINAL
faba-151	47	4	2023 62	DATE
faba-151	48	1	hakim et al	PERSON
faba-151	48	2	2023	CARDINAL
faba-151	53	1	biddle et al	PERSON
faba-151	53	2	2022	CARDINAL
faba-151	55	1	noh et al	PERSON
faba-151	55	2	2023	CARDINAL
faba-151	59	1	pereira 2020	ORG
faba-151	59	2	moore 2022	ORG
faba-151	63	1	one	CARDINAL
faba-151	65	1	2023	CARDINAL
faba-151	68	1	jin	PERSON
faba-151	68	2	wu 2022	PERSON
faba-151	68	3	ho et al	PERSON
faba-151	68	4	2023	CARDINAL
faba-151	72	1	annual	DATE
faba-151	72	2	the indonesia stock exchange	ORG
faba-151	73	1	the indonesia stock exchange	ORG
faba-151	74	1	indonesia	GPE
faba-151	76	1	the indonesia stock exchange	ORG
faba-151	76	2	indonesian	NORP
faba-151	79	1	the http://www.idx.com/ adi gunanto	LOC
faba-151	79	2	5	CARDINAL
faba-151	79	3	1	CARDINAL
faba-151	79	4	2023 63	DATE
faba-151	79	5	indonesia	GPE
faba-151	80	1	60	CARDINAL
faba-151	82	1	1	CARDINAL
faba-151	82	2	indonesia	GPE
faba-151	84	1	1	CARDINAL
faba-151	84	2	adaro energy	ORG
faba-151	84	3	tbk	GPE
faba-151	85	1	transcoal pacific tbk	ORG
faba-151	86	1	2	CARDINAL
faba-151	86	2	akbar indo makmur	PERSON
faba-151	86	3	tbk	GPE
faba-151	87	1	32	DATE
faba-151	88	1	astrindo	PERSON
faba-151	88	2	nusantara infrastruktur tbk	PERSON
faba-151	89	1	3	CARDINAL
faba-151	89	2	atlas	PERSON
faba-151	89	3	tbk	GPE
faba-151	90	1	33	DATE
faba-151	90	2	energi	PERSON
faba-151	90	3	tbk	GPE
faba-151	91	1	borneo	GPE
faba-151	91	2	sarana	ORG
faba-151	91	3	sukses tbk	PERSON
faba-151	92	1	34	CARDINAL
faba-151	92	2	medco energi	PERSON
faba-151	92	3	internasional tbk	PERSON
faba-151	93	1	baramulti suksessarana	PERSON
faba-151	93	2	tbk	GPE
faba-151	94	1	35	DATE
faba-151	95	1	mitra investindo	PERSON
faba-151	95	2	tbk miti 6.	ORG
faba-151	95	3	bumi	PERSON
faba-151	95	4	tbk	GPE
faba-151	96	1	36	CARDINAL
faba-151	97	1	sugih energy tbk sugi 7	ORG
faba-151	97	2	bayan	PERSON
faba-151	97	3	tbk	GPE
faba-151	98	1	37	DATE
faba-151	99	1	tbk	GPE
faba-151	99	2	8	DATE
faba-151	99	3	dian swastatika sentosa tbk	PERSON
faba-151	100	1	38	DATE
faba-151	101	1	tbk	GPE
faba-151	102	1	9	CARDINAL
faba-151	102	2	tbk	GPE
faba-151	103	1	39	CARDINAL
faba-151	104	1	asia	LOC
faba-151	104	2	tbk	GPE
faba-151	105	1	10	CARDINAL
faba-151	105	2	garda	PERSON
faba-151	105	3	buana	PERSON
faba-151	105	4	tbk	GPE
faba-151	106	1	40	DATE
faba-151	107	1	wilton	PERSON
faba-151	107	2	indonesia	GPE
faba-151	107	3	tbk	GPE
faba-151	108	1	11	CARDINAL
faba-151	108	2	tbk	GPE
faba-151	109	1	41	CARDINAL
faba-151	110	1	bajatama tbk	PERSON
faba-151	111	1	12	CARDINAL
faba-151	111	2	tbk	GPE
faba-151	112	1	42	DATE
faba-151	113	1	betonjaya manunggal	PERSON
faba-151	113	2	tbk	GPE
faba-151	114	1	13	CARDINAL
faba-151	114	2	tbk	GPE
faba-151	115	1	43	DATE
faba-151	116	1	citra tubindo tbk	PERSON
faba-151	117	1	14	DATE
faba-151	117	2	alam indonesia tbk	PERSON
faba-151	118	1	44	DATE
faba-151	119	1	gunawan dianjaya steel tbk	PERSON
faba-151	120	1	15	CARDINAL
faba-151	120	2	mitrabara adiperdana tbk	PERSON
faba-151	121	1	45	DATE
faba-151	121	2	gunung raja paksi	PERSON
faba-151	121	3	tbk	GPE
faba-151	122	1	16	CARDINAL
faba-151	123	1	bukit asam	PERSON
faba-151	123	2	tbk	GPE
faba-151	124	1	46	DATE
faba-151	125	1	hk metals utama tbk	ORG
faba-151	126	1	17	CARDINAL
faba-151	126	2	golden eagle energy tbk	ORG
faba-151	127	1	47	DATE
faba-151	128	1	indonesia	GPE
faba-151	128	2	tbk	GPE
faba-151	129	1	18	CARDINAL
faba-151	129	2	tbs energi	PERSON
faba-151	129	3	tbk	GPE
faba-151	130	1	48	DATE
faba-151	131	1	krakatau	GPE
faba-151	131	2	tbk	GPE
faba-151	132	1	19	CARDINAL
faba-151	132	2	alam mineral tbk	PERSON
faba-151	133	1	49	DATE
faba-151	134	1	tbk	GPE
faba-151	135	1	20	CARDINAL
faba-151	135	2	trans power marine	ORG
faba-151	135	3	tbk	GPE
faba-151	136	1	50	CARDINAL
faba-151	137	1	optima	ORG
faba-151	137	2	tbk	GPE
faba-151	138	1	21	DATE
faba-151	138	2	batulicin nusantara maritim tbk	PERSON
faba-151	139	1	51	DATE
faba-151	139	2	tambang	PERSON
faba-151	139	3	tbk	GPE
faba-151	140	1	22	DATE
faba-151	141	1	capitol nusantara indonesia tbk	ORG
faba-151	142	1	52	DATE
faba-151	143	1	bumi	PERSON
faba-151	143	2	tbk	GPE
faba-151	144	1	23	CARDINAL
faba-151	144	2	exploitasi energi	PERSON
faba-151	144	3	indonesia	GPE
faba-151	144	4	tbk	GPE
faba-151	145	1	53	DATE
faba-151	145	2	tbk	GPE
faba-151	146	1	24	CARDINAL
faba-151	146	2	dwi guna laksana tbk	PERSON
faba-151	147	1	54	DATE
faba-151	147	2	ifishdeco tbk	PERSON
faba-151	148	1	25	DATE
faba-151	148	2	alfa energi	PERSON
faba-151	148	3	tbk	GPE
faba-151	149	1	55	DATE
faba-151	150	1	indonesia	GPE
faba-151	150	2	tbk	GPE
faba-151	151	1	26	CARDINAL
faba-151	152	1	mitrabahtera	PERSON
faba-151	153	1	56	DATE
faba-151	153	2	mulia semanan tbk	PERSON
faba-151	154	1	27	CARDINAL
faba-151	155	1	pelita samudera	PERSON
faba-151	155	2	tbk	GPE
faba-151	156	1	57	DATE
faba-151	156	2	alakasa industrindo tbk	ORG
faba-151	157	1	28	CARDINAL
faba-151	158	1	indo straits	ORG
faba-151	158	2	tbk	GPE
faba-151	159	1	58	DATE
faba-151	160	1	alumindo	PERSON
faba-151	160	2	tbk	GPE
faba-151	161	1	29	CARDINAL
faba-151	162	1	indonesia	GPE
faba-151	162	2	tbk	GPE
faba-151	163	1	59	DATE
faba-151	163	2	cita	PERSON
faba-151	163	3	tbk	GPE
faba-151	164	1	30	CARDINAL
faba-151	165	1	sumber global energy	PERSON
faba-151	165	2	tbk	GPE
faba-151	166	1	60	CARDINAL
faba-151	167	1	indal aluminium	PERSON
faba-151	167	2	tbk	GPE
faba-151	168	1	indonesia stock exchange	ORG
faba-151	168	2	2023	CARDINAL
faba-151	174	1	adi gunanto	PERSON
faba-151	174	2	5	CARDINAL
faba-151	174	3	1	CARDINAL
faba-151	174	4	2023 64	DATE
faba-151	174	5	2023	CARDINAL
faba-151	174	6	1	CARDINAL
faba-151	178	1	chen et al	PERSON
faba-151	178	2	2023	CARDINAL
faba-151	178	3	2023	CARDINAL
faba-151	180	1	car(t	ORG
faba-151	180	2	𝑓𝑟𝑜𝑚	PERSON
faba-151	181	1	1	CARDINAL
faba-151	181	2	1	CARDINAL
faba-151	181	3	car(t	ORG
faba-151	181	4	1st	ORDINAL
faba-151	181	5	tth	GPE
faba-151	183	1	adi gunanto	PERSON
faba-151	183	2	5	CARDINAL
faba-151	183	3	1	CARDINAL
faba-151	183	4	2023 65	DATE
faba-151	184	1	2	CARDINAL
faba-151	184	2	ri	GPE
faba-151	185	1	ri	GPE
faba-151	185	2	𝑃𝑡 – 𝑃𝑡 − 1	WORK_OF_ART
faba-151	186	1	1	CARDINAL
faba-151	186	2	ri	GPE
faba-151	186	3	1	CARDINAL
faba-151	186	4	6 ∗ σ(d²	DATE
faba-151	187	1	4	CARDINAL
faba-151	188	1	between this year's	DATE
faba-151	188	2	year	DATE
faba-151	188	3	between this year's	DATE
faba-151	188	4	the previous year's	DATE
faba-151	188	5	year	DATE
faba-151	188	6	the previous year's	DATE
faba-151	189	1	two	CARDINAL
faba-151	190	1	1	CARDINAL
faba-151	190	2	0	CARDINAL
faba-151	190	3	between this year's	DATE
faba-151	190	4	the previous year's	DATE
faba-151	191	1	2	CARDINAL
faba-151	192	1	100%	PERCENT
faba-151	192	2	5	CARDINAL
faba-151	192	3	6	CARDINAL
faba-151	193	1	one	CARDINAL
faba-151	198	1	adi gunanto	PERSON
faba-151	198	2	5	CARDINAL
faba-151	198	3	1	CARDINAL
faba-151	198	4	2023 66	DATE
faba-151	204	1	2	CARDINAL
faba-151	204	2	multiple linear	ORG
faba-151	205	1	0,569	CARDINAL
faba-151	205	2	0,411	CARDINAL
faba-151	205	3	0,031	CARDINAL
faba-151	205	4	0,894	CARDINAL
faba-151	205	5	0,004	CARDINAL
faba-151	205	6	0,571	CARDINAL
faba-151	206	1	2,409	CARDINAL
faba-151	206	2	0,101	CARDINAL
faba-151	206	3	0,098	CARDINAL
faba-151	207	1	0,001b	CARDINAL
faba-151	207	2	ibm	ORG
faba-151	207	3	25.0	CARDINAL
faba-151	211	1	h4	ORG
faba-151	212	1	kolmogorov-smirnov	ORG
faba-151	213	1	glejser	PERSON
faba-151	213	2	durbin watson	PERSON
faba-151	214	1	3	CARDINAL
faba-151	214	2	kolmogorovsmirnov	PERSON
faba-151	214	3	durbin watson	PERSON
faba-151	214	4	0,118	CARDINAL
faba-151	214	5	2,250	CARDINAL
faba-151	214	6	1,211	CARDINAL
faba-151	214	7	0,966	CARDINAL
faba-151	214	8	1,970 0,327	CARDINAL
faba-151	214	9	1,828 0,971	CARDINAL
faba-151	214	10	1,220	CARDINAL
faba-151	214	11	0,264	CARDINAL
faba-151	214	12	ibm	ORG
faba-151	214	13	25.0	CARDINAL
faba-151	217	1	0.031	CARDINAL
faba-151	217	2	0.05	CARDINAL
faba-151	220	1	adi gunanto	PERSON
faba-151	220	2	5	CARDINAL
faba-151	220	3	1	CARDINAL
faba-151	220	4	2023 67	DATE
faba-151	225	1	0.894	CARDINAL
faba-151	225	2	0.05	CARDINAL
faba-151	231	1	0.004	CARDINAL
faba-151	231	2	0.05	CARDINAL
faba-151	237	1	0.571	CARDINAL
faba-151	237	2	0.05	CARDINAL
faba-151	242	1	hamdan 2020	PERSON
faba-151	242	2	2020	DATE
faba-151	242	3	paramita et al	PERSON
faba-151	242	4	2020	DATE
faba-151	242	5	khalifa et al	PERSON
faba-151	242	6	2022	CARDINAL
faba-151	242	7	2022	CARDINAL
faba-151	242	8	liu et al	PERSON
faba-151	242	9	2023	CARDINAL
faba-151	242	10	2023	CARDINAL
faba-151	242	11	basu et al	PERSON
faba-151	242	12	2023	CARDINAL
faba-151	244	1	jaggi et al	PERSON
faba-151	244	2	2022	CARDINAL
faba-151	244	3	jategaonkar et al	PERSON
faba-151	244	4	2023	CARDINAL
faba-151	244	5	2023	CARDINAL
faba-151	244	6	d’augusta	ORG
faba-151	244	7	2023	CARDINAL
faba-151	244	8	ritonga et al	PERSON
faba-151	244	9	2023	CARDINAL
faba-151	254	1	two	CARDINAL
faba-151	255	1	adi gunanto	PERSON
faba-151	255	2	5	CARDINAL
faba-151	255	3	1	CARDINAL
faba-151	255	4	2023 68	DATE
faba-151	262	1	post-covid-19	EVENT
faba-151	262	2	indonesia	GPE
faba-151	265	1	post-covid-19	EVENT
faba-151	266	1	post-covid-19	EVENT
faba-151	267	1	m. a.	PERSON
faba-151	267	2	a. k. abusarees	PERSON
faba-151	268	1	2023	CARDINAL
faba-151	271	1	fiib business review	ORG
faba-151	271	2	23197145221145753	DATE
faba-151	272	1	azarifar	ORG
faba-151	272	2	2023	CARDINAL
faba-151	273	1	the tehran stock exchange	ORG
faba-151	275	1	basu	PERSON
faba-151	275	2	s.	PERSON
faba-151	275	3	t. canace	GPE
faba-151	275	4	m. cecchini	PERSON
faba-151	276	1	2023	CARDINAL
faba-151	278	1	ssrn 4328778	EVENT
faba-151	279	1	biddle	PERSON
faba-151	279	2	g. c.	PERSON
faba-151	279	3	l. m. ma	PERSON
faba-151	279	4	f. m. song	PERSON
faba-151	280	1	2022	CARDINAL
faba-151	282	1	295	CARDINAL
faba-151	283	1	cerqueira	GPE
faba-151	283	2	c. pereira	PERSON
faba-151	283	3	2020	DATE
faba-151	284	1	europe	LOC
faba-151	285	1	20(2	CARDINAL
faba-151	285	2	137	CARDINAL
faba-151	286	1	chen	PERSON
faba-151	286	2	w.	PERSON
faba-151	286	3	s. melessa	PERSON
faba-151	286	4	2023	CARDINAL
faba-151	288	1	journal of accounting research	ORG
faba-151	288	2	61(2	CARDINAL
faba-151	288	3	531-569	CARDINAL
faba-151	289	1	cui	PERSON
faba-151	289	2	x.	GPE
faba-151	289	3	t. ma	PERSON
faba-151	289	4	x. xie	PERSON
faba-151	289	5	j. w. goodell	PERSON
faba-151	290	1	2023	CARDINAL
faba-151	292	1	52, 103525	DATE
faba-151	293	1	d’augusta	ORG
faba-151	293	2	f. grossetti	PERSON
faba-151	294	1	2023	CARDINAL
faba-151	295	1	covid-19	ORG
faba-151	297	1	52, 103504	DATE
faba-151	298	1	x.	GPE
faba-151	298	2	y. xie	PERSON
faba-151	298	3	s. lai	PERSON
faba-151	298	4	q. zeng	PERSON
faba-151	298	5	2022	CARDINAL
faba-151	299	1	confucian	NORP
faba-151	299	2	china	GPE
faba-151	300	1	china journal of accounting	ORG
faba-151	300	2	549	CARDINAL
faba-151	301	1	hakim	ORG
faba-151	301	2	m. z.	PERSON
faba-151	301	3	h. abbas	PERSON
faba-151	301	4	i. kismanah	PERSON
faba-151	301	5	m. mulyadi	PERSON
faba-151	301	6	h. d. sarra	PERSON
faba-151	301	7	k. kimsen	PERSON
faba-151	302	1	2023	CARDINAL
faba-151	304	1	international journal of economics	ORG
faba-151	304	2	2(01	CARDINAL
faba-151	304	3	17-30	DATE
faba-151	305	1	hamdan	PERSON
faba-151	305	2	a. m. m. 2020	PERSON
faba-151	307	1	10(1	CARDINAL
faba-151	307	2	1-23	CARDINAL
faba-151	308	1	ho, k. c., s. c. lee	PERSON
faba-151	308	2	c. lu	PERSON
faba-151	309	1	2023	CARDINAL
faba-151	312	1	houaneb	ORG
faba-151	312	2	a., a. houaneb	PERSON
faba-151	312	3	r. ben hassen	PERSON
faba-151	312	4	d.	NORP
faba-151	313	1	2023	CARDINAL
faba-151	315	1	21(2	CARDINAL
faba-151	315	2	344	CARDINAL
faba-151	316	1	hsieh	PERSON
faba-151	316	2	c. c.	PERSON
faba-151	316	3	z. ma	PERSON
faba-151	316	4	k. e. novoselov	PERSON
faba-151	317	1	2019	DATE
faba-151	319	1	74	CARDINAL
faba-151	319	2	41	CARDINAL
faba-151	320	1	ivanov	GPE
faba-151	320	2	s. i.	PERSON
faba-151	320	3	m. faulkner	PERSON
faba-151	321	1	2023	CARDINAL
faba-151	322	1	silicon valley	LOC
faba-151	323	1	49(3	CARDINAL
faba-151	323	2	512-528	CARDINAL
faba-151	324	1	jaggi	PERSON
faba-151	324	2	b., a. allini	PERSON
faba-151	324	3	r. casciello	PERSON
faba-151	324	4	f. meucci	PERSON
faba-151	324	5	2022	CARDINAL
faba-151	326	1	59(3	CARDINAL
faba-151	326	2	1019-1049	CARDINAL
faba-151	327	1	jategaonkar	PERSON
faba-151	327	2	s. p.	PERSON
faba-151	327	3	l. m. lovata	PERSON
faba-151	328	1	2023	CARDINAL
faba-151	330	1	journal of economics	ORG
faba-151	330	2	47	CARDINAL
faba-151	330	3	1	CARDINAL
faba-151	330	4	157	CARDINAL
faba-151	331	1	adi gunanto	PERSON
faba-151	331	2	5	CARDINAL
faba-151	331	3	1	CARDINAL
faba-151	331	4	2023 69	DATE
faba-151	331	5	q.	PERSON
faba-151	331	6	s. wu	PERSON
faba-151	331	7	2022	CARDINAL
faba-151	333	1	107014	DATE
faba-151	334	1	khalifa	PERSON
faba-151	334	2	m., s. trabelsi	PERSON
faba-151	334	3	h. matoussi	PERSON
faba-151	334	4	2022	CARDINAL
faba-151	336	1	quarterly	DATE
faba-151	336	2	84	CARDINAL
faba-151	336	3	285	CARDINAL
faba-151	337	1	khalilov	PERSON
faba-151	337	2	a.	PERSON
faba-151	337	3	b. g. osma	PERSON
faba-151	338	1	2020	DATE
faba-151	340	1	journal of business finance & accounting	ORG
faba-151	340	2	47(3-4	DATE
faba-151	340	3	333	CARDINAL
faba-151	341	1	b.	PERSON
faba-151	341	2	p. h. moore	PERSON
faba-151	341	3	2022	CARDINAL
faba-151	342	1	vietnam	GPE
faba-151	343	1	pacific accounting review	ORG
faba-151	343	2	197-224	CARDINAL
faba-151	344	1	liu	PERSON
faba-151	344	2	j. zhang	PERSON
faba-151	344	3	j. zhou	PERSON
faba-151	345	1	2023	CARDINAL
faba-151	346	1	china	GPE
faba-151	347	1	1-20	CARDINAL
faba-151	348	1	noh	PERSON
faba-151	348	2	j. park	GPE
faba-151	348	3	s. yoo	PERSON
faba-151	348	4	2023	CARDINAL
faba-151	350	1	49(3	CARDINAL
faba-151	350	2	443	CARDINAL
faba-151	351	1	r. w. d.	PERSON
faba-151	351	2	i.	PERSON
faba-151	351	3	d. s. k. tobing	PERSON
faba-151	351	4	i. suroso	PERSON
faba-151	352	1	2020	DATE
faba-151	354	1	asian	NORP
faba-151	354	2	51-61	CARDINAL
faba-151	355	1	ritonga	PERSON
faba-151	355	2	z.	PERSON
faba-151	355	3	l. inuzula	PERSON
faba-151	355	4	m. mulyadi	PERSON
faba-151	356	1	2023	CARDINAL
faba-151	358	1	jasa	ORG
faba-151	358	2	akuntansi	ORG
faba-151	358	3	dan sistem informasi akuntansi	PERSON
faba-151	358	4	7(1	CARDINAL
faba-151	358	5	23	CARDINAL
faba-151	358	6	sa’ad	ORG
faba-151	358	7	h. n.	PERSON
faba-151	358	8	z. abubakar	PERSON
faba-151	358	9	s. salami	PERSON
faba-151	359	1	2023	CARDINAL
faba-151	361	1	18(1	CARDINAL
faba-151	361	2	51	CARDINAL
faba-151	362	1	m.	PERSON
faba-151	362	2	r. kaur	PERSON
faba-151	363	1	2021	CARDINAL
faba-151	364	1	india	GPE
faba-151	365	1	12(4	CARDINAL
faba-151	365	2	435	CARDINAL
faba-151	366	1	sun	PERSON
faba-151	366	2	j., f. yin, e. altman	PERSON
faba-151	366	3	l. makosa	PERSON
faba-151	367	1	2022	CARDINAL
faba-151	369	1	1	CARDINAL
faba-151	370	1	sun, z.	PERSON
faba-151	370	2	g. yang	PERSON
faba-151	370	3	h. bai	PERSON
faba-151	370	4	2023	CARDINAL
faba-151	371	1	china	GPE
faba-151	372	1	87, 102576	DATE
faba-151	373	1	tambolo	ORG
faba-151	373	2	g. cevolani	PERSON
faba-151	374	1	2023	CARDINAL
faba-151	376	1	201(1	CARDINAL
faba-151	376	2	16	CARDINAL
faba-151	377	1	wijayanti	NORP
faba-151	377	2	i.	PERSON
faba-151	377	3	r. mawardi	PERSON
faba-151	377	4	a. b. halim	PERSON
faba-151	378	1	2020	DATE
faba-151	381	1	j. innov	PERSON
faba-151	383	1	chang	PERSON
faba-151	383	2	13	DATE
faba-151	383	3	1202-1216	DATE
faba-151	384	1	wu	PERSON
faba-151	384	2	j.	PERSON
faba-151	384	3	b. liu	PERSON
faba-151	384	4	s. chang	PERSON
faba-151	384	5	k. c. chan	PERSON
faba-151	385	1	2022	CARDINAL
faba-151	387	1	84	CARDINAL
faba-151	387	2	102380	DATE
faba-151	388	1	xue	ORG
faba-151	388	2	2020	DATE
faba-151	390	1	w. 2023	PERSON
faba-151	392	1	12(2	DATE
faba-151	392	2	15-25	CARDINAL
faba-151	393	1	x.	GPE
faba-151	393	2	s. gao	PERSON
faba-151	393	3	y. zeng.	PERSON
faba-151	393	4	2019	DATE
faba-151	395	1	international journal of accounting &	ORG