id	sid	eid	entity	type
faba-168	1	1	139	CARDINAL
faba-168	1	2	5	CARDINAL
faba-168	1	3	2	CARDINAL
faba-168	1	4	2023	CARDINAL
faba-168	1	5	issn 2603-5324	PERSON
faba-168	1	6	covid-19	PERSON
faba-168	1	7	gligoric2	PERSON
faba-168	1	8	pavlovic3*	PRODUCT
faba-168	1	9	lutovac4	PERSON
faba-168	1	10	belgrade business and arts academy	ORG
faba-168	1	11	belgrade	GPE
faba-168	1	12	serbia1	ORG
faba-168	1	13	belgrade business and arts academy	ORG
faba-168	1	14	belgrade	GPE
faba-168	1	15	serbia 2	ORG
faba-168	1	16	belgrade business and arts academy	ORG
faba-168	1	17	belgrade	GPE
faba-168	1	18	serbia3	PERSON
faba-168	1	19	belgrade business and arts academy	ORG
faba-168	1	20	belgrade	GPE
faba-168	1	21	serbia4	ORG
faba-168	1	22	4	CARDINAL
faba-168	1	23	2023	CARDINAL
faba-168	1	24	28	CARDINAL
faba-168	1	25	november 2023	DATE
faba-168	1	26	9	CARDINAL
faba-168	1	27	2023	CARDINAL
faba-168	8	1	covid-19	PRODUCT
faba-168	11	1	jel	ORG
faba-168	12	1	milos.lutovac@bpa.edu.rs4 mailto	PERSON
faba-168	12	2	valentina.mirkovic@bpa.edu.rs1 mailto	PERSON
faba-168	12	3	5	CARDINAL
faba-168	12	4	2	CARDINAL
faba-168	12	5	2023 140	CARDINAL
faba-168	12	6	covid-19	PERSON
faba-168	12	7	ivanovic-djukic et al	ORG
faba-168	12	8	2022	CARDINAL
faba-168	12	9	2023	CARDINAL
faba-168	14	1	2022	CARDINAL
faba-168	15	1	prokopowicz	NORP
faba-168	15	2	komorowski 2021	ORG
faba-168	15	3	yang et al	PERSON
faba-168	15	4	2023	CARDINAL
faba-168	15	5	2020	DATE
faba-168	18	1	2023	CARDINAL
faba-168	18	2	2022	CARDINAL
faba-168	19	1	covid-19	PRODUCT
faba-168	24	1	one	CARDINAL
faba-168	24	2	2023	CARDINAL
faba-168	28	1	covid-19	PERSON
faba-168	30	1	covid-19	PERSON
faba-168	33	1	creswell	ORG
faba-168	33	2	plano clark	PERSON
faba-168	33	3	2018	DATE
faba-168	35	1	covid-19	PERSON
faba-168	37	1	annual	DATE
faba-168	40	1	mirkovic	PERSON
faba-168	40	2	5	CARDINAL
faba-168	40	3	2	CARDINAL
faba-168	40	4	2023 141	CARDINAL
faba-168	40	5	braun	ORG
faba-168	40	6	clarke 2006	ORG
faba-168	40	7	nowell et al. 2017	ORG
faba-168	41	1	covid-19	PERSON
faba-168	42	1	annual	DATE
faba-168	43	1	2009	DATE
faba-168	44	1	covid-19	PERSON
faba-168	48	1	2016	DATE
faba-168	51	1	barth et al	PERSON
faba-168	51	2	2013	DATE
faba-168	52	1	covid-19	PERSON
faba-168	52	2	covid-19	PRODUCT
faba-168	57	1	2020	DATE
faba-168	58	1	yang et al	PERSON
faba-168	59	1	2023	CARDINAL
faba-168	60	1	2003	DATE
faba-168	62	1	covid-19	PERSON
faba-168	62	2	covid-19	PRODUCT
faba-168	65	1	creswell	ORG
faba-168	65	2	plano clark	PERSON
faba-168	69	1	mirkovic	PERSON
faba-168	69	2	5	CARDINAL
faba-168	69	3	2	CARDINAL
faba-168	69	4	2023 142	CARDINAL
faba-168	69	5	two	CARDINAL
faba-168	70	1	firstly	ORDINAL
faba-168	70	2	2020	DATE
faba-168	75	1	covid-19	PRODUCT
faba-168	78	1	covid-19	PRODUCT
faba-168	78	2	kugler et al	ORG
faba-168	78	3	2021	CARDINAL
faba-168	79	1	2020	DATE
faba-168	79	2	kugler et al	ORG
faba-168	79	3	2021	CARDINAL
faba-168	80	1	kugler et al	ORG
faba-168	80	2	2021	CARDINAL
faba-168	81	1	zhang 2014	PERSON
faba-168	82	1	post-covid-19	EVENT
faba-168	82	2	kugler et al.	PERSON
faba-168	83	1	laux	ORG
faba-168	83	2	2009	DATE
faba-168	84	1	2023	CARDINAL
faba-168	84	2	kugler	ORG
faba-168	84	3	al	ORG
faba-168	84	4	2021	CARDINAL
faba-168	85	1	zulfiqar et al	PERSON
faba-168	85	2	2021	CARDINAL
faba-168	85	3	amel-zadeh	ORG
faba-168	85	4	kugler et al	PERSON
faba-168	85	5	2021	CARDINAL
faba-168	89	1	covid-19	PERSON
faba-168	91	1	mirkovic	PERSON
faba-168	91	2	5	CARDINAL
faba-168	91	3	2	CARDINAL
faba-168	91	4	2023 143	CARDINAL
faba-168	91	5	2023	CARDINAL
faba-168	93	1	nowell et al. 2017	ORG
faba-168	95	1	2022	CARDINAL
faba-168	96	1	barth 2016	PERSON
faba-168	97	1	2013	DATE
faba-168	99	1	2003	DATE
faba-168	102	1	creswell	ORG
faba-168	102	2	plano clark	PERSON
faba-168	105	1	36	DATE
faba-168	105	2	covid-19	PERSON
faba-168	109	1		CARDINAL
faba-168	112	1		CARDINAL
faba-168	115	1		CARDINAL
faba-168	115	2	ifrs 16	DATE
faba-168	116	1	covid-19	PERSON
faba-168	118	1		CARDINAL
faba-168	121	1	mirkovic	PERSON
faba-168	121	2	5	CARDINAL
faba-168	121	3	2	CARDINAL
faba-168	121	4	2023 144	CARDINAL
faba-168	121	5	covid-19	PRODUCT
faba-168	124	1	covid-19	PERSON
faba-168	124	2	2021	CARDINAL
faba-168	125	1	kugler et al	ORG
faba-168	125	2	2021	CARDINAL
faba-168	126	1	kugler et al	ORG
faba-168	126	2	2021	CARDINAL
faba-168	127	1	kugler et al	PERSON
faba-168	127	2	2021	CARDINAL
faba-168	128	1	covid-19	PERSON
faba-168	128	2	lev 2003	DATE
faba-168	129	1	2014	DATE
faba-168	129	2	laux	ORG
faba-168	129	3	2009	DATE
faba-168	131	1	covid-19	PRODUCT
faba-168	148	1	brookings-wharton	PERSON
faba-168	148	2	2001	DATE
faba-168	148	3	127169	DATE
faba-168	149	1	barth	PERSON
faba-168	149	2	m. e.	PERSON
faba-168	149	3	w. r. landsman	PERSON
faba-168	149	4	m. h. lang	PERSON
faba-168	150	1	2013	DATE
faba-168	152	1	46(3	DATE
faba-168	152	2	467	CARDINAL
faba-168	154	1	bhojraj	ORG
faba-168	154	2	s.	GPE
faba-168	154	3	c. m. c. lee	PERSON
faba-168	154	4	d.	NORP
faba-168	155	1	2003	DATE
faba-168	158	1	ssrn	PERSON
faba-168	159	1	ssrn	PERSON
faba-168	161	1	https://doi.org/10.1353/pfs.2001.0002 https://doi.org/10.1111/j.1475-679x.2008.00287.x https://doi.org/10.1111/j.1475-679x.2008.00287.x	PERSON
faba-168	161	2	5	CARDINAL
faba-168	161	3	2	CARDINAL
faba-168	161	4	2023	CARDINAL
faba-168	161	5	145	CARDINAL
faba-168	162	1	2006	DATE
faba-168	164	1	3(2	CARDINAL
faba-168	164	2	77	CARDINAL
faba-168	166	1	creswell	PERSON
faba-168	166	2	j. w.	PERSON
faba-168	166	3	l. plano clark	PERSON
faba-168	167	1	2011	DATE
faba-168	169	1	third	ORDINAL
faba-168	169	2	520	CARDINAL
faba-168	170	1	2023	CARDINAL
faba-168	172	1	vidya	PERSON
faba-168	172	2	journal of gujarat university	ORG
faba-168	172	3	2(2	CARDINAL
faba-168	173	1	121–124	DATE
faba-168	175	1	s.	PERSON
faba-168	175	2	s. shrestha	PERSON
faba-168	175	3	r. a. giri	PERSON
faba-168	176	1	2021	CARDINAL
faba-168	178	1	2(2	CARDINAL
faba-168	178	2	25-36	DATE
faba-168	180	1	defond	PERSON
faba-168	180	2	m. l.	PERSON
faba-168	180	3	j. zhang	PERSON
faba-168	180	4	2014	DATE
faba-168	182	1	journal of accounting and economics	ORG
faba-168	182	2	58(2	CARDINAL
faba-168	182	3	275-326	CARDINAL
faba-168	184	1	deloitte	PERSON
faba-168	185	1	2023	CARDINAL
faba-168	186	1	2023	CARDINAL
faba-168	187	1	https://www.iasplus.com/en/publications/global/ifrs-in-your-pocket/2023	GPE
faba-168	188	1	j. f. 2009	PERSON
faba-168	190	1	m.	PERSON
faba-168	190	2	t. rađenović	GPE
faba-168	191	1	2022	CARDINAL
faba-168	192	1	covid-19	DATE
faba-168	193	1	problemy	PERSON
faba-168	193	2	47	CARDINAL
faba-168	195	1	kugler	ORG
faba-168	195	2	m., m. viollaz	PERSON
faba-168	195	3	d. duque	PERSON
faba-168	195	4	i. gaddis	PERSON
faba-168	195	5	d. newhouse	PERSON
faba-168	195	6	a. palacios-lopez	PERSON
faba-168	195	7	m. weber	PERSON
faba-168	195	8	2021	CARDINAL
faba-168	196	1	covid-19	ORG
faba-168	197	1	9703	DATE
faba-168	198	1	the world bank	ORG
faba-168	199	1	laux	ORG
faba-168	200	1	2009	DATE
faba-168	202	1	34(6-7	DATE
faba-168	202	2	826	CARDINAL
faba-168	203	1	https://doi.org/10.1016/j.aos.2009.04.003	GPE
faba-168	203	2	2003	DATE
faba-168	205	1	78(2	DATE
faba-168	205	2	387	CARDINAL
faba-168	206	1	nenkov	ORG
faba-168	206	2	d. 2023	PERSON
faba-168	207	1	bulgaria	GPE
faba-168	208	1	5(1	CARDINAL
faba-168	208	2	1-13	DATE
faba-168	209	1	nowell	PERSON
faba-168	209	2	l. s.	PERSON
faba-168	209	3	j. m. norris	PERSON
faba-168	209	4	d. e. white	PERSON
faba-168	209	5	n. j. moules.	PERSON
faba-168	210	1	2017	CARDINAL
faba-168	212	1	16(1	CARDINAL
faba-168	212	2	palea	ORG
faba-168	212	3	m. vera	PERSON
faba-168	213	1	2016	DATE
faba-168	214	1	the european union	ORG
faba-168	215	1	international journal of business and	ORG
faba-168	215	2	172	CARDINAL
faba-168	215	3	penman	PERSON
faba-168	215	4	s. h. 2007	PERSON
faba-168	217	1	37(sup1	CARDINAL
faba-168	217	2	33-44	DATE
faba-168	218	1	https://doi.org/10.1080/00014788.2007.9730083 prokopowicz	PERSON
faba-168	218	2	d.	NORP
faba-168	218	3	p. komorowski	PERSON
faba-168	219	1	2021	CARDINAL
faba-168	220	1	covid-19	ORG
faba-168	221	1	85	CARDINAL
faba-168	223	1	rathnayaka	PERSON
faba-168	223	2	i.w.	GPE
faba-168	223	3	r. khanam	PERSON
faba-168	223	4	m. m. rahman	PERSON
faba-168	224	1	2023	CARDINAL
faba-168	225	1	covid-19	DATE
faba-168	225	2	50(1	DATE
faba-168	225	3	49-72	DATE
faba-168	227	1	k. 2022	PERSON
faba-168	228	1	covid-19	PERSON
faba-168	228	2	a year	DATE
faba-168	228	3	bulgaria	GPE
faba-168	229	1	31(3	CARDINAL
faba-168	229	2	111	CARDINAL
faba-168	230	1	economic research institute	ORG
faba-168	230	2	the bulgarian academy of sciences	ORG
faba-168	232	1	schipper, k. 2003.	ORG
faba-168	234	1	17(1	CARDINAL
faba-168	234	2	61-72	DATE
faba-168	235	1	tanakov	PERSON
faba-168	235	2	n.	ORG
faba-168	235	3	d. parushev	PERSON
faba-168	235	4	a. stoykov	PERSON
faba-168	236	1	2022	CARDINAL
faba-168	237	1	covid-19	ORG
faba-168	238	1	4(1	DATE
faba-168	238	2	18-25	DATE
faba-168	240	1	2020	DATE
faba-168	241	1	june 2020	DATE
faba-168	243	1	yang	PERSON
faba-168	243	2	y.c.	GPE
faba-168	243	3	w. p. liu	PERSON
faba-168	243	4	k. h. shih	PERSON
faba-168	244	1	2023	CARDINAL
faba-168	245	1	covid-19	PERSON
faba-168	246	1	60	CARDINAL
faba-168	246	2	329–344	CARDINAL
faba-168	247	1	5	CARDINAL
faba-168	247	2	2	CARDINAL
faba-168	247	3	2023 146 zulfiqar	QUANTITY
faba-168	247	4	n.	PERSON
faba-168	247	5	s. javid	PERSON
faba-168	247	6	m. islam	PERSON
faba-168	247	7	a. azhar	PERSON
faba-168	247	8	s. naveed	PERSON
faba-168	247	9	2021	CARDINAL
faba-168	248	1	post ifrs	ORG
faba-168	249	1	jisr management	ORG
faba-168	249	2	social sciences & economics	ORG
faba-168	249	3	19(2	DATE
faba-168	249	4	206–230	CARDINAL