id	sid	eid	entity	type
faba-173	1	1	12	CARDINAL
faba-173	1	2	6	CARDINAL
faba-173	1	3	1	CARDINAL
faba-173	1	4	2024	CARDINAL
faba-173	1	5	issn 2603-5324	PERSON
faba-173	1	6	europe	LOC
faba-173	1	7	darko dachevski1*	PERSON
faba-173	1	8	ackers2	PERSON
faba-173	1	9	south africa	GPE
faba-173	1	10	pretoria	GPE
faba-173	2	1	africa1 university of south africa	ORG
faba-173	2	2	pretoria	GPE
faba-173	2	3	south africa2	LOC
faba-173	2	4	31	CARDINAL
faba-173	2	5	october	DATE
faba-173	2	6	2023	CARDINAL
faba-173	2	7	6	CARDINAL
faba-173	2	8	april 2024	DATE
faba-173	2	9	8	CARDINAL
faba-173	2	10	2024	DATE
faba-173	3	1	europe	LOC
faba-173	6	1	europe	LOC
faba-173	11	1	jel	ORG
faba-173	12	1	darko dachevski	PERSON
faba-173	12	2	barry	PERSON
faba-173	12	3	6	CARDINAL
faba-173	12	4	1	CARDINAL
faba-173	12	5	2024 13	DATE
faba-173	13	1	the united states of america	GPE
faba-173	13	2	al. 2011	ORG
faba-173	13	3	the european union	ORG
faba-173	13	4	eu	ORG
faba-173	13	5	2006/43/ec	MONEY
faba-173	13	6	european	NORP
faba-173	13	7	2006	DATE
faba-173	13	8	2014/56/eu	MONEY
faba-173	13	9	european	NORP
faba-173	13	10	2014a	DATE
faba-173	13	11	537	CARDINAL
faba-173	13	12	european	NORP
faba-173	13	13	2014b	DATE
faba-173	15	1	lenz 2017	PERSON
faba-173	15	2	gheorghe 2011	ORG
faba-173	15	3	2018	DATE
faba-173	17	1	europe	LOC
faba-173	25	1	europe	LOC
faba-173	33	1	europe	LOC
faba-173	33	2	europe	LOC
faba-173	34	1	europe	LOC
faba-173	38	1	four	CARDINAL
faba-173	42	1	third	ORDINAL
faba-173	43	1	the last (fourth	DATE
faba-173	44	1	darko dachevski	PERSON
faba-173	44	2	barry	PERSON
faba-173	44	3	6	CARDINAL
faba-173	44	4	1	CARDINAL
faba-173	44	5	2024 14	DATE
faba-173	44	6	2013	DATE
faba-173	44	7	marx 2009	PERSON
faba-173	44	8	tepalagul	GPE
faba-173	44	9	lin 2015	PERSON
faba-173	45	1	2016	CARDINAL
faba-173	47	1	2015	DATE
faba-173	48	1	cancino et al	PERSON
faba-173	49	1	2019	DATE
faba-173	52	1	2006	DATE
faba-173	53	1	cancino	NORP
faba-173	53	2	2019	DATE
faba-173	54	1	2018	DATE
faba-173	58	1	cancino et al	PERSON
faba-173	59	1	2019	DATE
faba-173	60	1	al-nawaiseh	PERSON
faba-173	61	1	610	CARDINAL
faba-173	61	2	accountants 2013	DATE
faba-173	63	1	elliott et al.	PERSON
faba-173	63	2	2008	DATE
faba-173	65	1	reynolds	PERSON
faba-173	65	2	2013	DATE
faba-173	66	1	de lima castro et al	ORG
faba-173	67	1	2015	CARDINAL
faba-173	68	1	lemonakis et al	PERSON
faba-173	69	1	2018	DATE
faba-173	70	1	2018	DATE
faba-173	72	1	cancino et al	PERSON
faba-173	73	1	2019	DATE
faba-173	74	1	1980	DATE
faba-173	75	1	1980	DATE
faba-173	76	1	beatty	PERSON
faba-173	76	2	1993	DATE
faba-173	76	3	three	CARDINAL
faba-173	77	1	darko dachevski	PERSON
faba-173	77	2	barry	PERSON
faba-173	77	3	6	CARDINAL
faba-173	77	4	1	CARDINAL
faba-173	77	5	2024 15	DATE
faba-173	77	6	eu-jin	ORG
faba-173	77	7	houghton 2000	GPE
faba-173	78	1	bell et al	PERSON
faba-173	79	1	2001	DATE
faba-173	82	1	beatty 1993	DATE
faba-173	82	2	bell et al. 2001	ORG
faba-173	82	3	simunic 1980	ORG
faba-173	85	1	2022	CARDINAL
faba-173	86	1	2022	CARDINAL
faba-173	93	1	hours	TIME
faba-173	95	1	2018	DATE
faba-173	97	1	2014	DATE
faba-173	97	2	2015	DATE
faba-173	99	1	1993	DATE
faba-173	100	1	1993	DATE
faba-173	100	2	two	CARDINAL
faba-173	101	1	atkins 2014	ORG
faba-173	102	1	2017	CARDINAL
faba-173	103	1	atkins	PERSON
faba-173	103	2	2014	DATE
faba-173	104	1	2015	DATE
faba-173	105	1	2015	DATE
faba-173	106	1	roy 2016	PERSON
faba-173	107	1	2013	DATE
faba-173	107	2	marx 2009	PERSON
faba-173	107	3	tepalagul	GPE
faba-173	107	4	lin 2015	ORG
faba-173	107	5	international federation of	ORG
faba-173	107	6	accountants 2009	DATE
faba-173	108	1	2017	CARDINAL
faba-173	110	1	2015	DATE
faba-173	111	1	darko dachevski	PERSON
faba-173	111	2	barry	PERSON
faba-173	111	3	6	CARDINAL
faba-173	111	4	1	CARDINAL
faba-173	111	5	2024 16	DATE
faba-173	111	6	2017	CARDINAL
faba-173	112	1	2016	CARDINAL
faba-173	112	2	gheorghe 2011	DATE
faba-173	112	3	lenz 2017	PERSON
faba-173	112	4	2018	DATE
faba-173	113	1	kusaila	PERSON
faba-173	113	2	2017	CARDINAL
faba-173	114	1	2013	DATE
faba-173	114	2	marx 2009	PERSON
faba-173	114	3	tepalagul	GPE
faba-173	114	4	lin 2015	PERSON
faba-173	116	1	2015	CARDINAL
faba-173	117	1	mansur	PERSON
faba-173	117	2	2018	DATE
faba-173	121	1	2022	CARDINAL
faba-173	123	1	2022	CARDINAL
faba-173	124	1	europe	LOC
faba-173	124	2	one	CARDINAL
faba-173	126	1	only one	CARDINAL
faba-173	137	1	darko dachevski	PERSON
faba-173	137	2	barry	PERSON
faba-173	137	3	6	CARDINAL
faba-173	137	4	1	CARDINAL
faba-173	137	5	2024 17	DATE
faba-173	143	1	europe	LOC
faba-173	143	2	europe	LOC
faba-173	149	1	europe	LOC
faba-173	151	1	2016	DATE
faba-173	152	1	taherdoost	PERSON
faba-173	152	2	2016	CARDINAL
faba-173	152	3	n = n∙p∙(100−p)∙ z2 e2	ORG
faba-173	152	4	1	CARDINAL
faba-173	153	1	2010	DATE
faba-173	154	1	2016	DATE
faba-173	155	1	264	CARDINAL
faba-173	155	2	europe	LOC
faba-173	155	3	10.000	CARDINAL
faba-173	155	4	europe	LOC
faba-173	155	5	80	CARDINAL
faba-173	155	6	30.30%	PERCENT
faba-173	157	1	the eu acquis communautaire	ORG
faba-173	157	2	european	NORP
faba-173	158	1	europe	LOC
faba-173	158	2	267	CARDINAL
faba-173	158	3	19.074	CARDINAL
faba-173	158	4	europe	LOC
faba-173	158	5	75	CARDINAL
faba-173	158	6	28.01%	PERCENT
faba-173	160	1	european	NORP
faba-173	161	1	darko dachevski	PERSON
faba-173	161	2	barry	PERSON
faba-173	161	3	6	CARDINAL
faba-173	161	4	1	CARDINAL
faba-173	161	5	2024 18	DATE
faba-173	161	6	june 2021	DATE
faba-173	161	7	july 2022	DATE
faba-173	162	1	two	CARDINAL
faba-173	162	2	appendix 1	PRODUCT
faba-173	162	3	appendix 2	PRODUCT
faba-173	164	1	about five minutes	TIME
faba-173	166	1	2022	DATE
faba-173	166	2	2	CARDINAL
faba-173	167	1	2022	CARDINAL
faba-173	167	2	2022	CARDINAL
faba-173	168	1	two degrees	QUANTITY
faba-173	168	2	2022	DATE
faba-173	168	3	3	CARDINAL
faba-173	168	4	√ 1−r2	CARDINAL
faba-173	168	5	4	CARDINAL
faba-173	169	1	zero	CARDINAL
faba-173	169	2	2022	CARDINAL
faba-173	170	1	2022	CARDINAL
faba-173	170	2	two degrees	QUANTITY
faba-173	171	1	two	CARDINAL
faba-173	171	2	2022	DATE
faba-173	172	1	t(sr/2	GPE
faba-173	173	1	t(sr/2	GPE
faba-173	173	2	2022	CARDINAL
faba-173	174	1	1	CARDINAL
faba-173	174	2	five	CARDINAL
faba-173	175	1	1	CARDINAL
faba-173	175	2	100%	PERCENT
faba-173	175	3	75%	PERCENT
faba-173	175	4	50%	PERCENT
faba-173	175	5	25%	PERCENT
faba-173	175	6	0%	PERCENT
faba-173	176	1	appendix 3	LAW
faba-173	177	1	europe	LOC
faba-173	178	1	fifteen	CARDINAL
faba-173	178	2	europe	LOC
faba-173	178	3	five	CARDINAL
faba-173	178	4	five	CARDINAL
faba-173	178	5	five	CARDINAL
faba-173	178	6	eleven	CARDINAL
faba-173	178	7	73.00%	PERCENT
faba-173	179	1	europe	LOC
faba-173	179	2	more than one	CARDINAL
faba-173	179	3	european	NORP
faba-173	180	1	darko dachevski	PERSON
faba-173	180	2	barry	PERSON
faba-173	180	3	6	CARDINAL
faba-173	180	4	1	CARDINAL
faba-173	180	5	2024 19	DATE
faba-173	181	1	european	NORP
faba-173	182	1	two	CARDINAL
faba-173	184	1	september/october 2022	DATE
faba-173	185	1	between ten to fifteen minutes	TIME
faba-173	186	1	appendix 4	PRODUCT
faba-173	190	1	2012	DATE
faba-173	190	2	covid-19	DATE
faba-173	190	3	2023	CARDINAL
faba-173	192	1	three	CARDINAL
faba-173	193	1	first	ORDINAL
faba-173	194	1	second	ORDINAL
faba-173	194	2	first	ORDINAL
faba-173	194	3	third	ORDINAL
faba-173	196	1	europe/eu	LOC
faba-173	197	1	europe	LOC
faba-173	202	1	atkins 2014	ORG
faba-173	203	1	gibson 2018	ORG
faba-173	204	1	atkins 2014	ORG
faba-173	205	1	cohen	PERSON
faba-173	205	2	2010	DATE
faba-173	206	1	lenz 2017	PERSON
faba-173	206	2	2018	DATE
faba-173	209	1	1	CARDINAL
faba-173	210	1	darko dachevski	PERSON
faba-173	210	2	barry	PERSON
faba-173	210	3	6	CARDINAL
faba-173	210	4	1	CARDINAL
faba-173	210	5	2024 20	DATE
faba-173	212	1	o	DATE
faba-173	215	1	1	CARDINAL
faba-173	216	1	first	ORDINAL
faba-173	216	2	europe	LOC
faba-173	217	1	2	CARDINAL
faba-173	218	1	2	CARDINAL
faba-173	218	2	europe	LOC
faba-173	218	3	75 75 100%	PERCENT
faba-173	218	4	75 75 100%	PERCENT
faba-173	218	5	62 75 83%	PERCENT
faba-173	218	6	62 75 83%	PERCENT
faba-173	219	1	2	CARDINAL
faba-173	219	2	europe	LOC
faba-173	220	1	2017	CARDINAL
faba-173	222	1	2	CARDINAL
faba-173	222	2	83%	PERCENT
faba-173	222	3	62	CARDINAL
faba-173	222	4	75	CARDINAL
faba-173	223	1	first	ORDINAL
faba-173	223	2	europe	LOC
faba-173	223	3	five	CARDINAL
faba-173	224	1	3	CARDINAL
faba-173	225	1	3	CARDINAL
faba-173	232	1	darko dachevski	PERSON
faba-173	232	2	barry	PERSON
faba-173	232	3	6	CARDINAL
faba-173	232	4	1	CARDINAL
faba-173	232	5	2024 21	DATE
faba-173	232	6	3	CARDINAL
faba-173	243	1	3	CARDINAL
faba-173	244	1	3	CARDINAL
faba-173	245	1	first	ORDINAL
faba-173	246	1	second	ORDINAL
faba-173	246	2	europe	LOC
faba-173	247	1	75	CARDINAL
faba-173	248	1	second	ORDINAL
faba-173	248	2	europe	LOC
faba-173	252	1	third	ORDINAL
faba-173	252	2	europe	LOC
faba-173	253	1	4	CARDINAL
faba-173	254	1	4	CARDINAL
faba-173	255	1	51 68%	PERCENT
faba-173	255	2	12 16%	PERCENT
faba-173	255	3	12 16%	PERCENT
faba-173	255	4	75 100%	PERCENT
faba-173	256	1	4	CARDINAL
faba-173	257	1	second	ORDINAL
faba-173	257	2	darko dachevski	PERSON
faba-173	257	3	barry	PERSON
faba-173	257	4	6	CARDINAL
faba-173	257	5	1	CARDINAL
faba-173	257	6	2024 22	DATE
faba-173	257	7	europe	LOC
faba-173	258	1	four	CARDINAL
faba-173	259	1	four	CARDINAL
faba-173	261	1	1	CARDINAL
faba-173	262	1	salman 2023	PERSON
faba-173	263	1	2013	DATE
faba-173	264	1	four	CARDINAL
faba-173	264	2	2012	DATE
faba-173	265	1	5	CARDINAL
faba-173	265	2	fourth	ORDINAL
faba-173	265	3	europe	LOC
faba-173	266	1	5	CARDINAL
faba-173	266	2	62 75 83%	PERCENT
faba-173	266	3	62 75 83%	PERCENT
faba-173	266	4	62 75 83%	PERCENT
faba-173	266	5	50 75 67%	PERCENT
faba-173	266	6	50 75 67%	PERCENT
faba-173	266	7	38 75 51%	PERCENT
faba-173	266	8	38 75 51%	PERCENT
faba-173	266	9	13 75 17%	PERCENT
faba-173	266	10	13 75 17%	PERCENT
faba-173	266	11	13 75 17%	PERCENT
faba-173	267	1	just two	CARDINAL
faba-173	267	2	83%	PERCENT
faba-173	267	3	5	CARDINAL
faba-173	267	4	62	CARDINAL
faba-173	267	5	75	CARDINAL
faba-173	269	1	fourth	ORDINAL
faba-173	269	2	europe	LOC
faba-173	271	1	five	CARDINAL
faba-173	271	2	6	CARDINAL
faba-173	272	1	6	CARDINAL
faba-173	278	1	darko dachevski	PERSON
faba-173	278	2	barry	PERSON
faba-173	278	3	6	CARDINAL
faba-173	278	4	1	CARDINAL
faba-173	278	5	2024 23	DATE
faba-173	278	6	6	CARDINAL
faba-173	289	1	6	CARDINAL
faba-173	290	1	first	ORDINAL
faba-173	293	1	elliot et al	PERSON
faba-173	294	1	2008	DATE
faba-173	295	1	elliot et al.	PERSON
faba-173	295	2	2008	DATE
faba-173	297	1	first	ORDINAL
faba-173	297	2	europe	LOC
faba-173	298	1	7	CARDINAL
faba-173	299	1	7	CARDINAL
faba-173	300	1	2012	DATE
faba-173	300	2	2012	DATE
faba-173	300	3	19 24%	PERCENT
faba-173	300	4	45 56% uncertain 12 15%	PERCENT
faba-173	300	5	4 5%	PERCENT
faba-173	301	1	80 100%	PERCENT
faba-173	301	2	0,59	CARDINAL
faba-173	301	3	0,47	CARDINAL
faba-173	301	4	1,27	CARDINAL
faba-173	302	1	2012	DATE
faba-173	304	1	2012	DATE
faba-173	305	1	kotb 2011	DATE
faba-173	306	1	darko dachevski	PERSON
faba-173	306	2	barry	PERSON
faba-173	306	3	6	CARDINAL
faba-173	306	4	1	CARDINAL
faba-173	306	5	2024 24	DATE
faba-173	307	1	2001	DATE
faba-173	309	1	second	ORDINAL
faba-173	309	2	europe	LOC
faba-173	309	3	europe	LOC
faba-173	310	1	2	CARDINAL
faba-173	312	1	2	CARDINAL
faba-173	312	2	2	CARDINAL
faba-173	312	3	95%	PERCENT
faba-173	312	4	76	CARDINAL
faba-173	312	5	80	CARDINAL
faba-173	313	1	the remaining 5%	PERCENT
faba-173	313	2	4	CARDINAL
faba-173	313	3	80	CARDINAL
faba-173	314	1	koh	PERSON
faba-173	314	2	1998	DATE
faba-173	316	1	first	ORDINAL
faba-173	317	1	dowling et al	PERSON
faba-173	317	2	2018	DATE
faba-173	317	3	fontaine et al	PERSON
faba-173	317	4	2016	DATE
faba-173	317	5	2015	DATE
faba-173	317	6	knechel et al	PERSON
faba-173	317	7	2013	DATE
faba-173	317	8	wilson et al.	PERSON
faba-173	317	9	2018	DATE
faba-173	318	1	rmm x	PERSON
faba-173	318	2	5	CARDINAL
faba-173	318	3	rmm = ir x cr	PERSON
faba-173	318	4	6	CARDINAL
faba-173	318	5	7	CARDINAL
faba-173	319	1	niemi et al	GPE
faba-173	319	2	2018	DATE
faba-173	320	1	dowling et al	PERSON
faba-173	320	2	2015	DATE
faba-173	320	3	fontaine et al	PERSON
faba-173	320	4	2016	DATE
faba-173	320	5	2015	DATE
faba-173	320	6	knechel et al	PERSON
faba-173	320	7	2013	DATE
faba-173	320	8	niemi et al	GPE
faba-173	320	9	2018	DATE
faba-173	320	10	wilson et al.	PERSON
faba-173	320	11	2018	DATE
faba-173	321	1	2018	DATE
faba-173	322	1	2018	DATE
faba-173	322	2	niemi et al.	GPE
faba-173	322	3	2018	DATE
faba-173	324	1	lentner	PERSON
faba-173	324	2	2018	DATE
faba-173	324	3	popescu	NORP
faba-173	325	1	2014	DATE
faba-173	326	1	2008	DATE
faba-173	326	2	houston et al	GPE
faba-173	326	3	1999	DATE
faba-173	326	4	95%	PERCENT
faba-173	326	5	europe	LOC
faba-173	327	1	darko dachevski	PERSON
faba-173	327	2	barry	PERSON
faba-173	327	3	6	CARDINAL
faba-173	327	4	1	CARDINAL
faba-173	327	5	2024 25	DATE
faba-173	328	1	robson et al	PERSON
faba-173	328	2	2007	DATE
faba-173	329	1	zeman	ORG
faba-173	329	2	lentner	PERSON
faba-173	329	3	2018	DATE
faba-173	332	1	7	CARDINAL
faba-173	333	1	7	CARDINAL
faba-173	334	1	2	CARDINAL
faba-173	335	1	2022	CARDINAL
faba-173	336	1	2022	CARDINAL
faba-173	337	1	8	CARDINAL
faba-173	337	2	third	ORDINAL
faba-173	337	3	europe	LOC
faba-173	337	4	european	NORP
faba-173	337	5	2022	CARDINAL
faba-173	340	1	8	CARDINAL
faba-173	341	1	europe	LOC
faba-173	341	2	europe	LOC
faba-173	342	1	65 81%	PERCENT
faba-173	342	2	19%	PERCENT
faba-173	342	3	80 100%	PERCENT
faba-173	343	1	3	CARDINAL
faba-173	345	1	3	CARDINAL
faba-173	345	2	europe	LOC
faba-173	346	1	europe	LOC
faba-173	348	1	europe	LOC
faba-173	349	1	2012	DATE
faba-173	350	1	darko dachevski	PERSON
faba-173	350	2	barry	PERSON
faba-173	350	3	6	CARDINAL
faba-173	350	4	1	CARDINAL
faba-173	350	5	2024 26	DATE
faba-173	351	1	3	CARDINAL
faba-173	359	1	2022	CARDINAL
faba-173	367	1	europe	LOC
faba-173	370	1	2017	CARDINAL
faba-173	370	2	van eck 2021	PERSON
faba-173	373	1	europe	LOC
faba-173	375	1	europe	LOC
faba-173	376	1	darko dachevski	PERSON
faba-173	376	2	barry	PERSON
faba-173	376	3	6	CARDINAL
faba-173	376	4	1	CARDINAL
faba-173	376	5	2024 27	DATE
faba-173	377	1	europe	LOC
faba-173	379	1	europe	LOC
faba-173	379	2	eu	ORG
faba-173	380	1	european	NORP
faba-173	387	1	atkins 2014	ORG
faba-173	388	1	2017	CARDINAL
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