id	sid	eid	entity	type
faba-218	1	1	120	CARDINAL
faba-218	1	2	6	CARDINAL
faba-218	1	3	2	CARDINAL
faba-218	1	4	2024	CARDINAL
faba-218	1	5	issn 2603-5324	PERSON
faba-218	1	6	algeria	GPE
faba-218	1	7	widad benzine department	ORG
faba-218	1	8	abdelhamid	PERSON
faba-218	1	9	constantine2	PERSON
faba-218	1	10	constantine	PERSON
faba-218	1	11	algeria	GPE
faba-218	1	12	4	CARDINAL
faba-218	1	13	august 2024	DATE
faba-218	1	14	1	CARDINAL
faba-218	1	15	november 2024 accepted 9	DATE
faba-218	1	16	november 2024	DATE
faba-218	1	17	algeria	GPE
faba-218	3	1	163	CARDINAL
faba-218	3	2	five	CARDINAL
faba-218	3	3	algeria	GPE
faba-218	5	1	algeria	GPE
faba-218	8	1	algeria	GPE
faba-218	10	1	algeria jel: m41	ORG
faba-218	12	1	6	CARDINAL
faba-218	12	2	2	CARDINAL
faba-218	12	3	2024 121	DATE
faba-218	12	4	recent years	DATE
faba-218	12	5	ipsas	GPE
faba-218	13	1	2021	CARDINAL
faba-218	13	2	2021	CARDINAL
faba-218	14	1	ipsas	NORP
faba-218	14	2	hamza 2020	ORG
faba-218	14	3	christiaens et al	PERSON
faba-218	14	4	2010	DATE
faba-218	15	1	2010	DATE
faba-218	16	1	2023	CARDINAL
faba-218	16	2	2024	DATE
faba-218	16	3	miraj	PERSON
faba-218	16	4	wang 2019	PERSON
faba-218	17	1	algeria	GPE
faba-218	17	2	two	CARDINAL
faba-218	17	3	2022	CARDINAL
faba-218	18	1	2024	DATE
faba-218	19	1	algeria	GPE
faba-218	19	2	french	NORP
faba-218	20	1	algeria	GPE
faba-218	21	1	algeria	GPE
faba-218	22	1	bouabbana	PERSON
faba-218	22	2	2020	DATE
faba-218	22	3	algerian	NORP
faba-218	23	1	acha	PERSON
faba-218	23	2	2020	DATE
faba-218	23	3	algeria	GPE
faba-218	24	1	khechaimia	PERSON
faba-218	24	2	2022	CARDINAL
faba-218	24	3	2024	CARDINAL
faba-218	24	4	ipsas	GPE
faba-218	25	1	bey	PERSON
faba-218	25	2	2022	CARDINAL
faba-218	25	3	algeria	GPE
faba-218	28	1	algeria	GPE
faba-218	29	1	163	CARDINAL
faba-218	29	2	algeria	GPE
faba-218	29	3	pls	NORP
faba-218	30	1	ipsas	GPE
faba-218	31	1	section 1	LAW
faba-218	31	2	algeria	GPE
faba-218	32	1	section 2	LAW
faba-218	33	1	section 3	LAW
faba-218	34	1	psc	ORG
faba-218	34	2	2021	CARDINAL
faba-218	35	1	2022	CARDINAL
faba-218	36	1	two	CARDINAL
faba-218	36	2	from 1996 to 2002	DATE
faba-218	36	3	2021	CARDINAL
faba-218	37	1	2003	DATE
faba-218	37	2	chan 2006	ORG
faba-218	39	1	6	CARDINAL
faba-218	39	2	2	CARDINAL
faba-218	39	3	2024 122	DATE
faba-218	40	1	2022	CARDINAL
faba-218	43	1	gpfrs	ORG
faba-218	43	2	2023	CARDINAL
faba-218	44	1	kicová 2017	ORG
faba-218	44	2	2022	CARDINAL
faba-218	45	1	algeria	GPE
faba-218	45	2	algeria	GPE
faba-218	46	1	1995	DATE
faba-218	47	1	2005	DATE
faba-218	47	2	kissi 2012	PERSON
faba-218	47	3	khechaimia 2022	ORG
faba-218	49	1	18-15	CARDINAL
faba-218	49	2	18-15	CARDINAL
faba-218	49	3	september 2, 2018	DATE
faba-218	49	4	84-17	CARDINAL
faba-218	49	5	first	ORDINAL
faba-218	51	1	multiyear	DATE
faba-218	51	2	daddi-ddoun	ORG
faba-218	51	3	2013	DATE
faba-218	51	4	2023	CARDINAL
faba-218	52	1	2022	CARDINAL
faba-218	53	1	23-07	CARDINAL
faba-218	53	2	90-10	CARDINAL
faba-218	53	3	2022	CARDINAL
faba-218	54	1	23-07	DATE
faba-218	54	2	june 21	DATE
faba-218	54	3	2023	CARDINAL
faba-218	54	4	three	CARDINAL
faba-218	55	1	ipsas	GPE
faba-218	56	1	23-07	CARDINAL
faba-218	60	1	mertens 2023	PERSON
faba-218	62	1	williams	PERSON
faba-218	62	2	hussein	PERSON
faba-218	62	3	2019	DATE
faba-218	64	1	ogbuagu	PERSON
faba-218	64	2	2019	DATE
faba-218	64	3	2023	CARDINAL
faba-218	65	1	bolívar et al	PERSON
faba-218	66	1	2015	CARDINAL
faba-218	67	1	6	CARDINAL
faba-218	67	2	2	CARDINAL
faba-218	67	3	2024 123	DATE
faba-218	67	4	algeria	GPE
faba-218	71	1	2017	CARDINAL
faba-218	72	1	a single financial year	DATE
faba-218	72	2	ashoka	GPE
faba-218	72	3	2020	DATE
faba-218	73	1	2022	CARDINAL
faba-218	74	1	narsaiah 2019	DATE
faba-218	74	2	saleh et al	PERSON
faba-218	74	3	2021	CARDINAL
faba-218	75	1	correa silva et al	PERSON
faba-218	75	2	2022	CARDINAL
faba-218	75	3	2024	DATE
faba-218	75	4	2012	DATE
faba-218	78	1	hamza 2020	ORG
faba-218	79	1	narsaiah 2019	DATE
faba-218	79	2	acca 2017	ORG
faba-218	80	1	hamza 2020	ORG
faba-218	81	1	abu haija et al	PERSON
faba-218	81	2	2021	CARDINAL
faba-218	82	1	2018	DATE
faba-218	83	1	2020	DATE
faba-218	83	2	correa silva et al	PERSON
faba-218	83	3	2022	CARDINAL
faba-218	84	1	algeria	GPE
faba-218	86	1	ahmad	ORG
faba-218	86	2	2019	DATE
faba-218	87	1	ahmad	PERSON
faba-218	87	2	2019	DATE
faba-218	88	1	ipsas	GPE
faba-218	88	2	2012	DATE
faba-218	88	3	acca 2017	ORG
faba-218	88	4	2014	DATE
faba-218	89	1	schmidthuber et al	PERSON
faba-218	89	2	2020	DATE
faba-218	90	1	pwc	ORG
faba-218	90	2	2014	DATE
faba-218	91	1	2018	DATE
faba-218	91	2	liberia	GPE
faba-218	91	3	ghana	GPE
faba-218	91	4	agyemang	PERSON
faba-218	91	5	2017	DATE
faba-218	92	1	whitefield	PERSON
faba-218	92	2	savvas	GPE
faba-218	92	3	2016	DATE
faba-218	92	4	kenya	GPE
faba-218	93	1	redmayne et al	PERSON
faba-218	94	1	2019	DATE
faba-218	94	2	new zealand	GPE
faba-218	95	1	widad benzine	ORG
faba-218	95	2	6	CARDINAL
faba-218	95	3	2	CARDINAL
faba-218	95	4	2024 124	DATE
faba-218	96	1	algeria	GPE
faba-218	98	1	haji din	PERSON
faba-218	98	2	el haron 2023	PERSON
faba-218	98	3	2022	CARDINAL
faba-218	100	1	tanjeh	PERSON
faba-218	100	2	2016	DATE
faba-218	100	3	ipsas	GPE
faba-218	101	1	2022	CARDINAL
faba-218	103	1	wang	PERSON
faba-218	103	2	miraj	PERSON
faba-218	103	3	2018	DATE
faba-218	103	4	south asian	NORP
faba-218	104	1	2022	CARDINAL
faba-218	104	2	jordan	GPE
faba-218	109	1	roje et al	PERSON
faba-218	110	1	2010	DATE
faba-218	111	1	pwc	ORG
faba-218	111	2	2014	DATE
faba-218	111	3	ipsas	GPE
faba-218	112	1	several years	DATE
faba-218	112	2	acca 2017	ORG
faba-218	113	1	2023	CARDINAL
faba-218	113	2	libya	GPE
faba-218	113	3	2018	DATE
faba-218	113	4	liberia	GPE
faba-218	115	1	2016	DATE
faba-218	115	2	zibaghafa	ORG
faba-218	115	3	2024	CARDINAL
faba-218	116	1	haji din	PERSON
faba-218	116	2	el haron 2023	PERSON
faba-218	116	3	2024	DATE
faba-218	117	1	abu haija et al	PERSON
faba-218	117	2	2021	CARDINAL
faba-218	117	3	whitefield	GPE
faba-218	117	4	savvas	GPE
faba-218	117	5	2016	DATE
faba-218	117	6	ipsas	GPE
faba-218	118	1	ipsas	GPE
faba-218	118	2	algeria	GPE
faba-218	119	1	h6	ORG
faba-218	121	1	rani 2012	PERSON
faba-218	122	1	2010	DATE
faba-218	122	2	2003	DATE
faba-218	123	1	seven	CARDINAL
faba-218	123	2	algeria	GPE
faba-218	124	1	5point	CARDINAL
faba-218	124	2	2022	CARDINAL
faba-218	125	1	widad benzine	ORG
faba-218	125	2	6	CARDINAL
faba-218	125	3	2	CARDINAL
faba-218	125	4	2024 125	DATE
faba-218	125	5	algeria	GPE
faba-218	125	6	annaba	GPE
faba-218	127	1	163	CARDINAL
faba-218	128	1	13	CARDINAL
faba-218	128	2	31	CARDINAL
faba-218	128	3	60	CARDINAL
faba-218	128	4	59	CARDINAL
faba-218	129	1	33.1%	PERCENT
faba-218	129	2	42.3%	PERCENT
faba-218	129	3	24.5%	PERCENT
faba-218	130	1	71%	PERCENT
faba-218	130	2	more than 16 years	DATE
faba-218	130	3	77%	PERCENT
faba-218	130	4	11 to 15 years	DATE
faba-218	130	5	less than 5 years	DATE
faba-218	131	1	pls	NORP
faba-218	131	2	2020	DATE
faba-218	131	3	purwanto	ORG
faba-218	131	4	2021	CARDINAL
faba-218	132	1	two	CARDINAL
faba-218	133	1	2021	CARDINAL
faba-218	134	1	first	ORDINAL
faba-218	134	2	second	ORDINAL
faba-218	135	1	wong	PERSON
faba-218	135	2	2019	CARDINAL
faba-218	136	1	0.708	CARDINAL
faba-218	138	1	2017	CARDINAL
faba-218	138	2	at least 4	CARDINAL
faba-218	138	3	0.7	CARDINAL
faba-218	139	1	2024	CARDINAL
faba-218	139	2	1	CARDINAL
faba-218	139	3	2015	DATE
faba-218	139	4	2020	DATE
faba-218	140	1	1	CARDINAL
faba-218	140	2	0.7	CARDINAL
faba-218	140	3	souza et al.2017	ORG
faba-218	141	1	6	CARDINAL
faba-218	141	2	2	CARDINAL
faba-218	141	3	2024 126	DATE
faba-218	141	4	2020	DATE
faba-218	142	1	1	CARDINAL
faba-218	142	2	greater than 0.70	CARDINAL
faba-218	143	1	2016	CARDINAL
faba-218	144	1	1	CARDINAL
faba-218	144	2	0.5	CARDINAL
faba-218	144	3	over half	CARDINAL
faba-218	144	4	2017	DATE
faba-218	146	1	1	CARDINAL
faba-218	147	1	acc	ORG
faba-218	147	2	0.794	CARDINAL
faba-218	147	3	0.859 0.867 0.899 0.640	MONEY
faba-218	147	4	0.873	MONEY
faba-218	147	5	0.823	CARDINAL
faba-218	147	6	0.653 trn	MONEY
faba-218	147	7	0.666	MONEY
faba-218	147	8	2024	CARDINAL
faba-218	147	9	2011	DATE
faba-218	148	1	fornell	CARDINAL
faba-218	149	1	2	CARDINAL
faba-218	150	1	2	CARDINAL
faba-218	150	2	fornell	CARDINAL
faba-218	150	3	acc hrm cos imp skl str	ORG
faba-218	150	4	0.780	CARDINAL
faba-218	150	5	0.800	CARDINAL
faba-218	150	6	0.371	CARDINAL
faba-218	150	7	0.201 0.365 0.360	MONEY
faba-218	150	8	0.661	CARDINAL
faba-218	150	9	0.269	MONEY
faba-218	150	10	0.348	MONEY
faba-218	150	11	0.336	MONEY
faba-218	150	12	0.466 0.808 trn	MONEY
faba-218	150	13	0.451	MONEY
faba-218	150	14	2024	CARDINAL
faba-218	150	15	2020	DATE
faba-218	151	1	3	CARDINAL
faba-218	151	2	0.85	CARDINAL
faba-218	151	3	2015	DATE
faba-218	152	1	3	CARDINAL
faba-218	152	2	acc hrm cos imp	ORG
faba-218	152	3	0.202	CARDINAL
faba-218	152	4	0.446 0.311 imp	QUANTITY
faba-218	152	5	0.220 0.415 0.408	MONEY
faba-218	152	6	0.490	CARDINAL
faba-218	152	7	0.575 trn	MONEY
faba-218	152	8	0.448	CARDINAL
faba-218	152	9	0.442	CARDINAL
faba-218	152	10	2024	CARDINAL
faba-218	153	1	widad benzine	ORG
faba-218	153	2	6	CARDINAL
faba-218	153	3	2	CARDINAL
faba-218	153	4	2024 127	DATE
faba-218	154	1	first	ORDINAL
faba-218	156	1	4	CARDINAL
faba-218	156	2	3	CARDINAL
faba-218	156	3	2021	CARDINAL
faba-218	157	1	second	ORDINAL
faba-218	158	1	10,000	CARDINAL
faba-218	159	1	4	CARDINAL
faba-218	159	2	5%	PERCENT
faba-218	161	1	h4	ORG
faba-218	162	1	h6	ORG
faba-218	163	1	4	CARDINAL
faba-218	163	2	1.835	CARDINAL
faba-218	163	3	2.880 0.004	CARDINAL
faba-218	163	4	1.325	CARDINAL
faba-218	163	5	0.175	MONEY
faba-218	163	6	1.508	CARDINAL
faba-218	163	7	2.177 0.426 4.335	MONEY
faba-218	163	8	1.430	CARDINAL
faba-218	163	9	0.030	MONEY
faba-218	163	10	h6	ORG
faba-218	163	11	1.556 0.064	CARDINAL
faba-218	163	12	0.478	MONEY
faba-218	163	13	2024	CARDINAL
faba-218	164	1	first	ORDINAL
faba-218	164	2	al-marsomi	PERSON
faba-218	164	3	al-zwainy 2023	ORG
faba-218	165	1	2021	CARDINAL
faba-218	165	2	0.75	CARDINAL
faba-218	165	3	0.5	CARDINAL
faba-218	165	4	0.25	CARDINAL
faba-218	166	1	chin	PERSON
faba-218	166	2	1998	DATE
faba-218	166	3	0.67	CARDINAL
faba-218	166	4	0.33	CARDINAL
faba-218	166	5	0.19	CARDINAL
faba-218	167	1	0.346	CARDINAL
faba-218	167	2	5	CARDINAL
faba-218	169	1	0.02	CARDINAL
faba-218	169	2	0.15	CARDINAL
faba-218	169	3	0.35	CARDINAL
faba-218	169	4	2020	DATE
faba-218	170	1	5	CARDINAL
faba-218	171	1	third	ORDINAL
faba-218	171	2	2016	DATE
faba-218	172	1	ten	CARDINAL
faba-218	172	2	10	CARDINAL
faba-218	174	1	2020	DATE
faba-218	175	1	0.25	CARDINAL
faba-218	175	2	0.50	CARDINAL
faba-218	175	3	0.291	CARDINAL
faba-218	175	4	5	CARDINAL
faba-218	176	1	5	CARDINAL
faba-218	176	2	0.346 0.043	CARDINAL
faba-218	176	3	0.291	CARDINAL
faba-218	176	4	0.035	CARDINAL
faba-218	176	5	0.012	CARDINAL
faba-218	176	6	0.127	CARDINAL
faba-218	176	7	0.028 trn	QUANTITY
faba-218	176	8	0.004	CARDINAL
faba-218	176	9	2024	CARDINAL
faba-218	176	10	mae	PERSON
faba-218	177	1	2021	CARDINAL
faba-218	178	1	6	CARDINAL
faba-218	179	1	widad benzine	ORG
faba-218	179	2	6	CARDINAL
faba-218	179	3	2	CARDINAL
faba-218	179	4	2024 128	DATE
faba-218	179	5	6	CARDINAL
faba-218	180	1	pls	NORP
faba-218	180	2	lm_rmse	NORP
faba-218	180	3	0.600	CARDINAL
faba-218	180	4	0.484	MONEY
faba-218	180	5	0.523	MONEY
faba-218	180	6	0.599	CARDINAL
faba-218	180	7	0.484	MONEY
faba-218	180	8	0.488	MONEY
faba-218	180	9	0.594	CARDINAL
faba-218	180	10	0.573 0.474	MONEY
faba-218	180	11	imp6	ORG
faba-218	180	12	0.430	CARDINAL
faba-218	180	13	2024	CARDINAL
faba-218	180	14	algerian	NORP
faba-218	181	1	iraq	GPE
faba-218	181	2	al-quraishi	ORG
faba-218	181	3	boumediene 2023	PERSON
faba-218	181	4	jordan	PERSON
faba-218	181	5	2021	CARDINAL
faba-218	182	1	algerian	NORP
faba-218	183	1	2013	DATE
faba-218	183	2	spain	GPE
faba-218	184	1	ahmad	PERSON
faba-218	184	2	2019	DATE
faba-218	184	3	2024	CARDINAL
faba-218	184	4	babatunde	PERSON
faba-218	184	5	2017	DATE
faba-218	185	1	correa silva et al	PERSON
faba-218	186	1	2022	CARDINAL
faba-218	190	1	ipsas	GPE
faba-218	191	1	first	ORDINAL
faba-218	192	1	algeria	GPE
faba-218	192	2	2013	DATE
faba-218	194	1	2022	CARDINAL
faba-218	194	2	first	ORDINAL
faba-218	194	3	greece	GPE
faba-218	195	1	saleh et al	PERSON
faba-218	196	1	2021	CARDINAL
faba-218	198	1	0.175	CARDINAL
faba-218	199	1	2013	DATE
faba-218	199	2	christiaens et al	PERSON
faba-218	199	3	2015	DATE
faba-218	199	4	2020	DATE
faba-218	199	5	ben amor	PERSON
faba-218	199	6	damak ayadi 2019	PERSON
faba-218	200	1	algeria	GPE
faba-218	203	1	boumediene	PERSON
faba-218	203	2	2024	CARDINAL
faba-218	203	3	algeria	GPE
faba-218	204	1	first	ORDINAL
faba-218	205	1	0.111	CARDINAL
faba-218	206	1	2024	DATE
faba-218	206	2	babatunde 2017	PERSON
faba-218	206	3	ahmad	PERSON
faba-218	206	4	2019	DATE
faba-218	206	5	one	CARDINAL
faba-218	207	1	one	CARDINAL
faba-218	207	2	mazhambe	PERSON
faba-218	207	3	2021	CARDINAL
faba-218	208	1	widad benzine	ORG
faba-218	208	2	6	CARDINAL
faba-218	208	3	2	CARDINAL
faba-218	208	4	2024 129	DATE
faba-218	208	5	one	CARDINAL
faba-218	208	6	2014	DATE
faba-218	209	1	diniz et al	PERSON
faba-218	210	1	2015	DATE
faba-218	211	1	algeria	GPE
faba-218	213	1	0.426	CARDINAL
faba-218	215	1	2024	CARDINAL
faba-218	215	2	iraq	GPE
faba-218	215	3	ipsas	GPE
faba-218	216	1	ahmad	PERSON
faba-218	216	2	2019	DATE
faba-218	216	3	lebanon	GPE
faba-218	218	1	algeria	GPE
faba-218	220	1	2024	CARDINAL
faba-218	220	2	algeria	GPE
faba-218	221	1	second	ORDINAL
faba-218	222	1	algeria	GPE
faba-218	223	1	2022	CARDINAL
faba-218	224	1	2024	CARDINAL
faba-218	224	2	ipsas	GPE
faba-218	224	3	algeria	GPE
faba-218	225	1	algeria	GPE
faba-218	225	2	first	ORDINAL
faba-218	225	3	2024	CARDINAL
faba-218	227	1	zibaghafa	ORG
faba-218	227	2	2024	CARDINAL
faba-218	228	1	2020	DATE
faba-218	228	2	ipsas	GPE
faba-218	229	1	algeria	GPE
faba-218	233	1	first	ORDINAL
faba-218	233	2	algeria	GPE
faba-218	238	1	18-15	CARDINAL
faba-218	238	2	23-07	DATE
faba-218	241	1	ipsas	GPE
faba-218	242	1	algeria	GPE
faba-218	245	1	algeria	GPE
faba-218	245	2	6	CARDINAL
faba-218	245	3	2	CARDINAL
faba-218	245	4	2024 130	DATE
faba-218	250	1	e. a. s.	PERSON
faba-218	250	2	s. m. f. azam	PERSON
faba-218	250	3	a. r. s.	PERSON
faba-218	251	1	2023	CARDINAL
faba-218	252	1	ipsas	GPE
faba-218	252	2	libyan	NORP
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faba-218	253	2	8(1	CARDINAL
faba-218	253	3	01‑29	DATE
faba-218	254	1	abu haija	PERSON
faba-218	254	2	a. a.	PERSON
faba-218	254	3	a. m. alqudah	PERSON
faba-218	254	4	l.a.	GPE
faba-218	254	5	aryan	NORP
faba-218	254	6	m.j.azzam	PERSON
faba-218	255	1	2021	CARDINAL
faba-218	257	1	7(1	DATE
faba-218	257	2	239‑48	CARDINAL
faba-218	257	3	acca	ORG
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faba-218	258	1	ipsas	GPE
faba-218	260	1	acha	PERSON
faba-218	260	2	f.	PERSON
faba-218	260	3	l. ghouini	PERSON
faba-218	261	1	2020	DATE
faba-218	262	1	du système d’information intégré	ORG
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faba-218	263	2	14(1): 370‑88	DATE
faba-218	264	1	ademola	ORG
faba-218	264	2	a. o.	PERSON
faba-218	264	3	e. ben-caleb	PERSON
faba-218	264	4	j. u. madugba	PERSON
faba-218	264	5	a.e.	GPE
faba-218	264	6	adegboyegun	PERSON
faba-218	264	7	d.f.	GPE
faba-218	265	1	2020	DATE
faba-218	266	1	nigerian	NORP
faba-218	267	1	international journal of financial research	ORG
faba-218	267	2	434‑46	CARDINAL
faba-218	268	1	agyemang	PERSON
faba-218	268	2	j. k. 2017	PERSON
faba-218	269	1	ghana	GPE
faba-218	270	1	texila international journal of management	ORG
faba-218	270	2	3	CARDINAL
faba-218	270	3	2	CARDINAL
faba-218	270	4	64‑75	CARDINAL
faba-218	272	1	ahmad	PERSON
faba-218	272	2	a. s.	PERSON
faba-218	272	3	h. nasseredine	PERSON
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faba-218	274	1	lebanon	GPE
faba-218	275	1	13(1	DATE
faba-218	275	2	326‑34	CARDINAL
faba-218	277	1	al-kharabsheh	PERSON
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faba-218	278	1	jordanian	NORP
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faba-218	279	2	25(2	CARDINAL
faba-218	279	3	01‑12	DATE
faba-218	280	1	al-marsomi	PERSON
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faba-218	280	3	f. m.	PERSON
faba-218	281	1	s. al-zwainy	PERSON
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faba-218	284	1	8(2	CARDINAL
faba-218	284	2	119‑32	CARDINAL
faba-218	286	1	n. a. t.	PERSON
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faba-218	289	1	11(5	CARDINAL
faba-218	289	2	1771‑79	DATE
faba-218	290	1	al-quraishi	ORG
faba-218	290	2	a. r. m.	PERSON
faba-218	290	3	e. boumediene	PERSON
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faba-218	292	1	b. american journal of business management	ORG
faba-218	292	2	17	CARDINAL
faba-218	292	3	28‑45	CARDINAL
faba-218	292	4	alshujairi	GPE
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faba-218	294	1	5(24	CARDINAL
faba-218	294	2	01‑20	CARDINAL
faba-218	294	3	amiri, a.	PERSON
faba-218	294	4	s. e. hamza	PERSON
faba-218	295	1	2020	DATE
faba-218	297	1	19(2	DATE
faba-218	297	2	215‑51	CARDINAL
faba-218	298	1	amor	PERSON
faba-218	298	2	d. b.	PERSON
faba-218	298	3	s. d. ayadi	PERSON
faba-218	299	1	2019	DATE
faba-218	301	1	262‑82	DATE
faba-218	302	1	https://doi.org/10.24818/jamis.2019.02005	ORG
faba-218	302	2	ashoka	GPE
faba-218	302	3	m. l	PERSON
faba-218	303	1	2020	DATE
faba-218	305	1	indian	NORP
faba-218	305	2	7(1	DATE
faba-218	305	3	72‑82	DATE
faba-218	307	1	auriacombe	PERSON
faba-218	307	2	c. j. 2010	PERSON
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faba-218	309	2	45(3	DATE
faba-218	309	3	473‑88	DATE
faba-218	310	1	babatunde	GPE
faba-218	310	2	s. a. 2017	PERSON
faba-218	311	1	nigeria	GPE
faba-218	312	1	52‑61	DATE
faba-218	312	2	h. 2023	PERSON
faba-218	313	1	en algérie	ORG
faba-218	313	2	algeria	GPE
faba-218	314	1	recherche économique contemporaine	ORG
faba-218	314	2	6(1	CARDINAL
faba-218	314	3	439‑52	DATE
faba-218	314	4	l. 2022	ORG
faba-218	315	1	ipsas en algérie un grand chantier	ORG
faba-218	315	2	non encore amorcé	ORG
faba-218	316	1	6	CARDINAL
faba-218	316	2	2	CARDINAL
faba-218	317	1	2024	CARDINAL
faba-218	317	2	70-	CARDINAL
faba-218	317	3	bolívar	PERSON
faba-218	317	4	m. p. r.	PERSON
faba-218	317	5	a. n. galera	PERSON
faba-218	317	6	l. a. muñoz	PERSON
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faba-218	319	1	37(1	DATE
faba-218	319	2	136‑74	DATE
faba-218	321	1	bouabbana	PERSON
faba-218	321	2	f. 2020	PERSON
faba-218	322	1	ipsas	GPE
faba-218	322	2	algeria	GPE
faba-218	323	1	economic sciences institute	ORG
faba-218	323	2	1451‑69	DATE
faba-218	323	3	boudjellal	ORG
faba-218	323	4	m. 2024	PERSON
faba-218	324	1	algeria	GPE
faba-218	324	2	ipsas	GPE
faba-218	325	1	7(2	CARDINAL
faba-218	325	2	boumediene	PERSON
faba-218	325	3	m.r.	GPE
faba-218	325	4	a. benramdane	PERSON
faba-218	326	1	2024	DATE
faba-218	327	1	algeria	GPE
faba-218	328	1	review mecas	PERSON
faba-218	328	2	2024	DATE
faba-218	329	1	i.	PERSON
faba-218	329	2	m. gómezvillegas	PERSON
faba-218	329	3	v. montesinos	PERSON
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faba-218	331	1	latin-america	LOC
faba-218	332	1	51‑64	DATE
faba-218	333	1	i.	PERSON
faba-218	333	2	v. montesinos	PERSON
faba-218	333	3	d. s. l. chow	PERSON
faba-218	334	1	2013	DATE
faba-218	335	1	ipsas	GPE
faba-218	335	2	spain	GPE
faba-218	336	1	33(6	CARDINAL
faba-218	337	1	byrne	PERSON
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faba-218	339	2	routledge	PERSON
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faba-218	341	1	chan	PERSON
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faba-218	342	1	ipsas	GPE
faba-218	343	1	31‑42	CARDINAL
faba-218	343	2	2022	CARDINAL
faba-218	344	1	de la comptabilité publique algérienne	ORG
faba-218	345	1	38(3	DATE
faba-218	345	2	321‑56	DATE
faba-218	346	1	chin	PERSON
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faba-218	348	1	295(2	DATE
faba-218	348	2	295‑336	CARDINAL
faba-218	348	3	christiaens	PERSON
faba-218	348	4	j.	PERSON
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faba-218	351	1	537‑54	CARDINAL
faba-218	352	1	christiaens	PERSON
faba-218	352	2	j., c. vanhee	PERSON
faba-218	352	3	f. manes-rossi	PERSON
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faba-218	352	5	p. van cauwenberge.	PERSON
faba-218	353	1	2015	DATE
faba-218	355	1	81(1	CARDINAL
faba-218	355	2	158‑77	CARDINAL
faba-218	356	1	j. e. 2020	PERSON
faba-218	357	1	amos	PERSON
faba-218	360	1	correa silva	PERSON
faba-218	360	2	m. a.	PERSON
faba-218	360	3	a. c. da silva junior	PERSON
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faba-218	361	1	2022	CARDINAL
faba-218	362	1	ipsas.	ORG
faba-218	363	1	103‑22	CARDINAL
faba-218	364	1	daddi-ddoun	ORG
faba-218	364	2	m. oudai	PERSON
faba-218	365	1	2013	DATE
faba-218	366	1	réforme budgétaire en algérie: vers une gouvernance axée sur la	ORG
faba-218	367	1	reformes economiques et intégration en economie mondiale	ORG
faba-218	368	1	201‑24	CARDINAL
faba-218	368	2	j. a.	PERSON
faba-218	368	3	s. f. s. da silva	PERSON
faba-218	368	4	l. da costa santos	PERSON
faba-218	368	5	v. g. martins.	PERSON
faba-218	369	1	2015	DATE
faba-218	370	1	brazilian	NORP
faba-218	371	1	revista de educação e pesquisa	ORG
faba-218	371	2	9(3	DATE
faba-218	371	3	265‑84	DATE
faba-218	373	1	m., f. ayachi	PERSON
faba-218	373	2	n. belouti	PERSON
faba-218	374	1	2022	CARDINAL
faba-218	375	1	de la comptabilité de l’état en algérie	ORG
faba-218	375	2	un système inspiré des normes comptables	ORG
faba-218	375	3	internationales du secteur	ORG
faba-218	376	1	algérienne d’economie et gestion	ORG
faba-218	376	2	16(1	CARDINAL
faba-218	376	3	379‑94	CARDINAL
faba-218	376	4	garson	PERSON
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faba-218	377	1	pls	NORP
faba-218	379	1	o. g.	PERSON
faba-218	379	2	j. filos	PERSON
faba-218	379	3	2022	CARDINAL
faba-218	380	1	greece	GPE
faba-218	381	1	spoudai journal of economics	ORG
faba-218	381	2	72(1/2	CARDINAL
faba-218	381	3	56‑79	CARDINAL
faba-218	382	1	j. f. jr.	PERSON
faba-218	382	2	m. c. howard	PERSON
faba-218	383	1	2020	DATE
faba-218	384	1	pls	NORP
faba-218	385	1	journal of business research	ORG
faba-218	385	2	109	CARDINAL
faba-218	385	3	december 2019	DATE
faba-218	385	4	101‑10	CARDINAL
faba-218	387	1	j. f. jr.	PERSON
faba-218	387	2	g. t. m. hult	PERSON
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faba-218	387	4	m. sarstedt.	PERSON
faba-218	388	1	2017	DATE
faba-218	389	1	pls	NORP
faba-218	390	1	2 éd	QUANTITY
faba-218	391	1	j. f. jr.	PERSON
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faba-218	391	3	c. m. ringle	PERSON
faba-218	391	4	m. sarstedt	PERSON
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faba-218	392	1	pls	NORP
faba-218	392	2	r.	NORP
faba-218	393	1	widad benzine	ORG
faba-218	393	2	6	CARDINAL
faba-218	393	3	2	CARDINAL
faba-218	393	4	2024	CARDINAL
faba-218	393	5	132 springer	QUANTITY
faba-218	394	1	haji din	PERSON
faba-218	394	2	b.	PERSON
faba-218	394	3	e. o. el haron	PERSON
faba-218	395	1	2023	CARDINAL
faba-218	397	1	2(1	CARDINAL
faba-218	397	2	67‑88	CARDINAL
faba-218	399	1	henseler	PERSON
faba-218	399	2	j., c. m. ringle	PERSON
faba-218	399	3	m. sarstedt.	PERSON
faba-218	400	1	2015	DATE
faba-218	402	1	the academy of marketing science	ORG
faba-218	402	2	115‑35	DATE
faba-218	403	1	2014	DATE
faba-218	405	1	ifac.	ORG
faba-218	407	1	2017	DATE
faba-218	410	1	2022	CARDINAL
faba-218	413	1	1	CARDINAL
faba-218	413	2	ifac	PERSON
faba-218	416	1	2023	CARDINAL
faba-218	418	1	ifac	PERSON
faba-218	419	1	https://ifacweb.blob.core.windows.net/publicfiles/2023-12/ipsasb-public-sectorconceptual-framework_2023	ORG
faba-218	420	1	janadari	PERSON
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faba-218	420	3	c. c. wei	PERSON
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faba-218	421	1	pls	NORP
faba-218	422	1	6th	ORDINAL
faba-218	422	2	university of sri lanka	ORG
faba-218	422	3	seusl	ORG
faba-218	422	4	187‑94	CARDINAL
faba-218	422	5	jones	PERSON
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faba-218	422	7	m. pendlebury	PERSON
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faba-218	425	1	6e	CARDINAL
faba-218	425	2	pearson education	ORG
faba-218	426	1	khechaimia	PERSON
faba-218	426	2	k. 2022	PERSON
faba-218	427	1	publiques en algérie	ORG
faba-218	427	2	algeria	GPE
faba-218	428	1	revue algérienne de finances publiques	ORG
faba-218	428	2	30‑48	DATE
faba-218	429	1	kicová	PERSON
faba-218	429	2	m. 2017	PERSON
faba-218	431	1	247‑52	CARDINAL
faba-218	431	2	poland	GPE
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faba-218	433	1	kissi	PERSON
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faba-218	434	1	projet de modernisation du système budgétaire en algérie	ORG
faba-218	435	1	des études juridiques & économiques	ORG
faba-218	435	2	2	CARDINAL
faba-218	435	3	569‑88	CARDINAL
faba-218	435	4	krah	GPE
faba-218	435	5	r.	NORP
faba-218	435	6	g. mertens	PERSON
faba-218	435	7	2023	CARDINAL
faba-218	436	1	africa	LOC
faba-218	437	1	100‑120	CARDINAL
faba-218	439	1	2023	CARDINAL
faba-218	440	1	aux règles de comptabilité publique et de gestion financière	ORG
faba-218	441	1	journal officiel de la république algérienne	ORG
faba-218	443	1	maruf	PERSON
faba-218	443	2	m. 2024	PERSON
faba-218	444	1	nigeria	GPE
faba-218	445	1	international journal of	ORG
faba-218	445	2	7(1	DATE
faba-218	445	3	245‑72	CARDINAL
faba-218	445	4	mazhambe	PERSON
faba-218	445	5	z. 2021	PERSON
faba-218	446	1	ipsas	GPE
faba-218	446	2	africa	LOC
faba-218	447	1	international journal of accounting research	ORG
faba-218	447	2	9(4	CARDINAL
faba-218	447	3	1‑3	DATE
faba-218	447	4	k. a. 2003	PERSON
faba-218	449	1	british	NORP
faba-218	449	2	8(12	CARDINAL
faba-218	449	3	562‑70	CARDINAL
faba-218	450	1	miraj	PERSON
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faba-218	450	3	z. wang	PERSON
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faba-218	452	1	pakistan	GPE
faba-218	453	1	international journal of business and management	ORG
faba-218	453	2	14(9	CARDINAL
faba-218	453	3	15‑22	CARDINAL
faba-218	455	1	ipsas	GPE
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faba-218	456	3	1‑12	CARDINAL
faba-218	457	1	ogbuagu	ORG
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faba-218	459	1	nigerian	NORP
faba-218	460	1	e-issn	ORG
faba-218	460	2	5(3	CARDINAL
faba-218	460	3	65‑80	DATE
faba-218	461	1	p. adhikari	PERSON
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faba-218	463	1	35(3	DATE
faba-218	463	2	309‑32	CARDINAL
faba-218	465	1	purwanto	ORG
faba-218	465	2	a.	PERSON
faba-218	465	3	2021	CARDINAL
faba-218	466	1	pls	NORP
faba-218	467	1	journal of industrial engineering & management	ORG
faba-218	467	2	2(4	CARDINAL
faba-218	467	3	114‑23	DATE
faba-218	468	1	pwc	ORG
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faba-218	470	1	pwc	ORG
faba-218	470	2	2014	DATE
faba-218	471	1	6	CARDINAL
faba-218	471	2	2	CARDINAL
faba-218	471	3	2024 133	DATE
faba-218	472	1	n. b.	PERSON
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faba-218	472	3	d. ehalaiye	PERSON
faba-218	473	1	2019	DATE
faba-218	475	1	01‑08	DATE
faba-218	476	1	roje	PERSON
faba-218	476	2	d. vašiček	PERSON
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faba-218	480	1	6(12	CARDINAL
faba-218	480	2	1‑16	DATE
faba-218	481	1	roopa	PERSON
faba-218	481	2	m. s. rani	PERSON
faba-218	481	3	2012	DATE
faba-218	483	1	the journal of indian orthodontic society	ORG
faba-218	483	2	273‑77	CARDINAL
faba-218	484	1	saleh	PERSON
faba-218	484	2	z.	PERSON
faba-218	484	3	c. r. isa	PERSON
faba-218	484	4	h. abu hasan	PERSON
faba-218	484	5	2021	CARDINAL
faba-218	485	1	ipsas	GPE
faba-218	486	1	ipn journal of research	ORG
faba-218	486	2	1‑14	CARDINAL
faba-218	487	1	salia	ORG
faba-218	487	2	h.	PERSON
faba-218	487	3	w. a. atuilik.	PERSON
faba-218	488	1	2018	DATE
faba-218	489	1	liberia	GPE
faba-218	490	1	european journal of business, economics	ORG
faba-218	490	2	6(6	CARDINAL
faba-218	490	3	17‑31	CARDINAL
faba-218	491	1	sarstedt	PERSON
faba-218	491	2	m.	PERSON
faba-218	491	3	j. f. hair	PERSON
faba-218	491	4	c. m. ringle	PERSON
faba-218	491	5	m. c. howard	PERSON
faba-218	492	1	2020	DATE
faba-218	493	1	pls	NORP
faba-218	494	1	62(3	DATE
faba-218	494	2	288‑99	CARDINAL
faba-218	495	1	l.	GPE
faba-218	495	2	d. hilgers	PERSON
faba-218	495	3	s. hofmann	PERSON
faba-218	496	1	2020	DATE
faba-218	498	1	financial accountability & management	ORG
faba-218	498	2	38(1	CARDINAL
faba-218	498	3	119‑42	DATE
faba-218	500	1	e. 2022	ORG
faba-218	501	1	jordan	GPE
faba-218	502	1	the journal of asian finance	ORG
faba-218	502	2	9	CARDINAL
faba-218	502	3	3	CARDINAL
faba-218	502	4	389‑97	CARDINAL
faba-218	504	1	a. c. d.	PERSON
faba-218	504	2	n. m. c. alexandre	PERSON
faba-218	504	3	e. d. b. guirardello	PERSON
faba-218	505	1	2017	CARDINAL
faba-218	507	1	epidemiologia e servicos de saude 26	PERSON
faba-218	507	2	3): 649‑59	DATE
faba-218	509	1	takarli	PERSON
faba-218	509	2	m.	PERSON
faba-218	509	3	l. ghrissi	PERSON
faba-218	510	1	2024	CARDINAL
faba-218	512	1	11(1	ORG
faba-218	512	2	23‑37	DATE
faba-218	513	1	tanjeh	PERSON
faba-218	513	2	m. s. 2016	PERSON
faba-218	514	1	cameroon	GPE
faba-218	515	1	5(2	DATE
faba-218	516	1	71‑83	DATE
faba-218	516	2	tanujaya	ORG
faba-218	516	3	b.	PERSON
faba-218	516	4	r. c. i. prahmana	PERSON
faba-218	516	5	j. mumu	PERSON
faba-218	516	6	2022	CARDINAL
faba-218	518	1	social sciences	ORG
faba-218	518	2	16(4): 89‑101	DATE
faba-218	520	1	2023	CARDINAL
faba-218	522	1	23(1	GPE
faba-218	522	2	305‑24	ORG
faba-218	524	1	ursachi	ORG
faba-218	524	2	g, i. a. horodnic	ORG
faba-218	524	3	a. zait	PERSON
faba-218	525	1	2015	DATE
faba-218	528	1	procedia economics	ORG
faba-218	528	2	679‑86	CARDINAL
faba-218	529	1	wang	ORG
faba-218	529	2	z.	PERSON
faba-218	529	3	j. miraj	PERSON
faba-218	530	1	2018	DATE
faba-218	531	1	five	CARDINAL
faba-218	531	2	south asian	NORP
faba-218	532	1	9(2	CARDINAL
faba-218	532	2	44‑51	CARDINAL
faba-218	532	3	whitefield	GPE
faba-218	532	4	a. a.	PERSON
faba-218	532	5	savvas.	DATE
faba-218	533	1	2016	DATE
faba-218	534	1	the united nation	ORG
faba-218	534	2	un	ORG
faba-218	534	3	kenya	GPE
faba-218	535	1	international journal of finance	ORG
faba-218	535	2	1(1	CARDINAL
faba-218	535	3	75‑91	DATE
faba-218	537	1	williams	PERSON
faba-218	537	2	a. atuilik	PERSON
faba-218	537	3	s. hussein	PERSON
faba-218	538	1	2019	DATE
faba-218	539	1	liberia	GPE
faba-218	540	1	journal of accounting	ORG
faba-218	540	2	11(6	CARDINAL
faba-218	540	3	99‑110	DATE
faba-218	542	1	wong	PERSON
faba-218	542	2	k. k.k..	PERSON
faba-218	542	3	2019	DATE
faba-218	543	1	pls	NORP
faba-218	543	2	smartpls	ORG
faba-218	543	3	38 hours	TIME
faba-218	545	1	zait	ORG
faba-218	545	2	a.	PERSON
faba-218	546	1	2011	DATE
faba-218	548	1	management & marketing	ORG
faba-218	548	2	217‑24	GPE
faba-218	548	3	zibaghafa	ORG
faba-218	548	4	s.	PERSON
faba-218	548	5	m. okpolosa	PERSON
faba-218	548	6	2024	DATE
faba-218	549	1	nigeria	GPE
faba-218	550	1	european journal of accounting	ORG
faba-218	550	2	12(1	CARDINAL
faba-218	550	3	108‑25	DATE
faba-218	551	1	widad benzine	ORG
faba-218	551	2	6	CARDINAL
faba-218	551	3	2	CARDINAL
faba-218	551	4	2024	CARDINAL
faba-218	551	5	134	CARDINAL
faba-218	551	6	1	CARDINAL
faba-218	551	7	algerian	NORP
faba-218	552	1	whitefield	GPE
faba-218	552	2	savvas	GPE
faba-218	552	3	2016	DATE
faba-218	553	1	abu haija et al	PERSON
faba-218	554	1	2021	CARDINAL
faba-218	557	1	ipsas	GPE
faba-218	559	1	trn1 ipsas	PERSON
faba-218	560	1	alshujairi	GPE
faba-218	560	2	2024	CARDINAL
faba-218	560	3	2021	CARDINAL
faba-218	560	4	christiaens et al	PERSON
faba-218	561	1	2010	DATE
faba-218	561	2	trn2 ipsas	PERSON
faba-218	562	1	trn3	NORP
faba-218	562	2	ipsas	GPE
faba-218	565	1	trn6	ORG
faba-218	566	1	acc1	ORG
faba-218	567	1	2022	CARDINAL
faba-218	567	2	2021	CARDINAL
faba-218	567	3	2024	CARDINAL
faba-218	568	1	accrual	DATE
faba-218	573	1	alshujairi	GPE
faba-218	573	2	2024	CARDINAL
faba-218	573	3	2021	CARDINAL
faba-218	573	4	2018	DATE
faba-218	573	5	2020	DATE
faba-218	578	1	cos1	ORG
faba-218	578	2	ipsas	GPE
faba-218	579	1	ahmad	PERSON
faba-218	579	2	2019	CARDINAL
faba-218	580	1	widad benzine	ORG
faba-218	580	2	6	CARDINAL
faba-218	580	3	2	CARDINAL
faba-218	580	4	2024 135	DATE
faba-218	580	5	cos3	ORG
faba-218	581	1	whitefield	GPE
faba-218	581	2	savvas	GPE
faba-218	581	3	2016	DATE
faba-218	581	4	agyemang	PERSON
faba-218	581	5	2017	CARDINAL
faba-218	581	6	cos4	ORG
faba-218	582	1	cos5	ORG
faba-218	584	1	skl1	NORP
faba-218	585	1	agyemang	PERSON
faba-218	585	2	2017	CARDINAL
faba-218	585	3	miraj	PERSON
faba-218	585	4	wang	PERSON
faba-218	585	5	2019	DATE
faba-218	586	1	abu haija et al	PERSON
faba-218	587	1	2021	CARDINAL
faba-218	592	1	str1	ORG
faba-218	593	1	ahmad	PERSON
faba-218	593	2	2019	DATE
faba-218	594	1	abu haija et al	PERSON
faba-218	595	1	2021	CARDINAL
faba-218	598	1	ipsas	GPE
faba-218	599	1	str6 -government entities	PERSON