id	sid	eid	entity	type
faba-28	1	1	1	CARDINAL
faba-28	1	2	2	CARDINAL
faba-28	1	3	1	CARDINAL
faba-28	1	4	2020	DATE
faba-28	1	5	indonesia computer university	ORG
faba-28	1	6	indonesia	GPE
faba-28	1	7	23	CARDINAL
faba-28	1	8	january 2020	DATE
faba-28	1	9	4	CARDINAL
faba-28	1	10	march 2020	DATE
faba-28	1	11	17	CARDINAL
faba-28	3	1	2010-2015	DATE
faba-28	3	2	astra international tbk	ORG
faba-28	8	1	2	CARDINAL
faba-28	8	2	1	CARDINAL
faba-28	8	3	2	CARDINAL
faba-28	9	1	ias and ifrs	ORG
faba-28	9	2	lin	PERSON
faba-28	10	1	indonesia	GPE
faba-28	10	2	the indonesian institute of accountants	ORG
faba-28	10	3	december 23, 2008	DATE
faba-28	10	4	2012	DATE
faba-28	12	1	armstrong et al.	PERSON
faba-28	12	2	2009	DATE
faba-28	13	1	2010	DATE
faba-28	14	1	2008	DATE
faba-28	14	2	2006	DATE
faba-28	15	1	three	CARDINAL
faba-28	15	2	16	CARDINAL
faba-28	15	3	38	DATE
faba-28	15	4	40	CARDINAL
faba-28	16	1	2010	DATE
faba-28	23	1	barth et al	PERSON
faba-28	23	2	2008	DATE
faba-28	24	1	2005	DATE
faba-28	28	1	london	GPE
faba-28	28	2	england	GPE
faba-28	29	1	the american institute of certified public accountants	ORG
faba-28	29	2	aicpa	ORG
faba-28	30	1	warren	PERSON
faba-28	30	2	2014	DATE
faba-28	31	1	ifrs convergence	GPE
faba-28	31	2	one	CARDINAL
faba-28	32	1	warren	PERSON
faba-28	32	2	2014	DATE
faba-28	32	3	2005	DATE
faba-28	32	4	27	CARDINAL
faba-28	32	5	europe	LOC
faba-28	32	6	eu	ORG
faba-28	35	1	fasb	ORG
faba-28	35	2	no.6	PERSON
faba-28	36	1	25	CARDINAL
faba-28	37	1	the indonesian institute of accountants	ORG
faba-28	37	2	2009	DATE
faba-28	37	3	9	CARDINAL
faba-28	37	4	2	CARDINAL
faba-28	37	5	1	CARDINAL
faba-28	37	6	3	CARDINAL
faba-28	39	1	1	CARDINAL
faba-28	40	1	1	CARDINAL
faba-28	41	1	2	CARDINAL
faba-28	41	2	12 months	DATE
faba-28	42	1	3	CARDINAL
faba-28	44	1	more than one year	DATE
faba-28	45	1	1	CARDINAL
faba-28	45	2	more than one year	DATE
faba-28	46	1	2	CARDINAL
faba-28	46	2	one	CARDINAL
faba-28	47	1	3	CARDINAL
faba-28	49	1	more than one	CARDINAL
faba-28	51	1	1	CARDINAL
faba-28	52	1	2	CARDINAL
faba-28	53	1	3	CARDINAL
faba-28	54	1	more than one	CARDINAL
faba-28	55	1	one	CARDINAL
faba-28	56	1	1	CARDINAL
faba-28	57	1	2	CARDINAL
faba-28	58	1	3	CARDINAL
faba-28	60	1	2	CARDINAL
faba-28	60	2	1	CARDINAL
faba-28	60	3	4	CARDINAL
faba-28	62	1	abdul halim	PERSON
faba-28	62	2	2005	DATE
faba-28	62	3	4	CARDINAL
faba-28	63	1	irham fahmi	PERSON
faba-28	63	2	2006	DATE
faba-28	63	3	2	CARDINAL
faba-28	65	1	two	CARDINAL
faba-28	65	2	first	ORDINAL
faba-28	66	1	second	ORDINAL
faba-28	67	1	irham fahmi	PERSON
faba-28	67	2	2006	DATE
faba-28	67	3	2	CARDINAL
faba-28	67	4	13	CARDINAL
faba-28	67	5	1	CARDINAL
faba-28	68	1	a year	DATE
faba-28	72	1	2	CARDINAL
faba-28	73	1	more than one year	DATE
faba-28	76	1	3	CARDINAL
faba-28	78	1	4	CARDINAL
faba-28	82	1	40.5	CARDINAL
faba-28	83	1	the indonesian institute of accountants	ORG
faba-28	83	2	2009	DATE
faba-28	83	3	13.2	CARDINAL
faba-28	83	4	1	CARDINAL
faba-28	83	5	2	CARDINAL
faba-28	83	6	daily	DATE
faba-28	86	1	1	CARDINAL
faba-28	87	1	2	CARDINAL
faba-28	88	1	2	CARDINAL
faba-28	88	2	1	CARDINAL
faba-28	88	3	5	CARDINAL
faba-28	91	1	the indonesian institute of accountants	ORG
faba-28	91	2	2009	DATE
faba-28	91	3	13.1	CARDINAL
faba-28	92	1	hennie van greuning	PERSON
faba-28	92	2	edward tanujaya	PERSON
faba-28	92	3	2005	DATE
faba-28	92	4	295	CARDINAL
faba-28	93	1	1	CARDINAL
faba-28	93	2	2	CARDINAL
faba-28	94	1	3	CARDINAL
faba-28	97	1	2014	DATE
faba-28	97	2	25	CARDINAL
faba-28	99	1	l.m.	ORG
faba-28	99	2	2012	DATE
faba-28	99	3	429	CARDINAL
faba-28	99	4	2009	DATE
faba-28	100	1	every month	DATE
faba-28	102	1	two	CARDINAL
faba-28	102	2	1	CARDINAL
faba-28	103	1	the past period	DATE
faba-28	104	1	2	CARDINAL
faba-28	106	1	sofyan	NORP
faba-28	106	2	2007	DATE
faba-28	106	3	297	CARDINAL
faba-28	106	4	1	CARDINAL
faba-28	107	1	2	CARDINAL
faba-28	108	1	3	CARDINAL
faba-28	109	1	4	CARDINAL
faba-28	110	1	5	CARDINAL
faba-28	111	1	6	CARDINAL
faba-28	112	1	7	CARDINAL
faba-28	113	1	four	CARDINAL
faba-28	116	1	2	CARDINAL
faba-28	116	2	1	CARDINAL
faba-28	117	1	1	CARDINAL
faba-28	118	1	2	CARDINAL
faba-28	119	1	3	CARDINAL
faba-28	120	1	two	CARDINAL
faba-28	121	1	first	ORDINAL
faba-28	122	1	the next period	DATE
faba-28	128	1	the acquisition year	DATE
faba-28	128	2	the following years	DATE
faba-28	133	1	one	CARDINAL
faba-28	133	2	the indonesian institute of accountants	ORG
faba-28	133	3	2007	DATE
faba-28	134	1	13	CARDINAL
faba-28	134	2	two	CARDINAL
faba-28	136	1	hennie van greuning	PERSON
faba-28	136	2	2005	DATE
faba-28	136	3	295	CARDINAL
faba-28	144	1	2007	DATE
faba-28	146	1	2005	DATE
faba-28	148	1	one	CARDINAL
faba-28	148	2	indonesia	GPE
faba-28	148	3	13	CARDINAL
faba-28	148	4	2007	DATE
faba-28	149	1	ias 40	DATE
faba-28	149	2	par.33-56	CARDINAL
faba-28	149	3	two	CARDINAL
faba-28	150	1	13r	DATE
faba-28	151	1	36	CARDINAL
faba-28	151	2	two	CARDINAL
faba-28	152	1	13	CARDINAL
faba-28	154	1	16	DATE
faba-28	154	2	38	DATE
faba-28	154	3	40	DATE
faba-28	155	1	2	CARDINAL
faba-28	155	2	1	CARDINAL
faba-28	156	1	the indonesian institute of accountants	ORG
faba-28	156	2	2007	DATE
faba-28	156	3	first	ORDINAL
faba-28	158	1	ismail et al	PERSON
faba-28	159	1	2013	DATE
faba-28	161	1	chiu	PERSON
faba-28	161	2	lee	PERSON
faba-28	161	3	2013	DATE
faba-28	162	1	clarkson et al	PERSON
faba-28	163	1	2011	DATE
faba-28	164	1	2008	DATE
faba-28	165	1	2016	CARDINAL
faba-28	172	1	astra international tbk.	ORG
faba-28	172	2	astra	ORG
faba-28	172	3	tbk	GPE
faba-28	172	4	astra graphia tbk	ORG
faba-28	173	1	2010-2015	DATE
faba-28	174	1	astra international tbk.	ORG
faba-28	174	2	astra	ORG
faba-28	174	3	tbk	GPE
faba-28	174	4	astra graphia	ORG
faba-28	174	5	tbk	GPE
faba-28	175	1	2010	DATE
faba-28	175	2	2015	DATE
faba-28	177	1	two	CARDINAL
faba-28	179	1	astra international tbk.	ORG
faba-28	179	2	astra	ORG
faba-28	179	3	tbk.	GPE
faba-28	179	4	astra graphia	ORG
faba-28	179	5	tbk	GPE
faba-28	181	1	annually	DATE
faba-28	188	1	statistik	PERSON
faba-28	189	1	1	CARDINAL
faba-28	190	1	1	CARDINAL
faba-28	190	2	2	CARDINAL
faba-28	190	3	1	CARDINAL
faba-28	190	4	8	CARDINAL
faba-28	190	5	2	CARDINAL
faba-28	191	1	3	CARDINAL
faba-28	191	2	0.719	CARDINAL
faba-28	193	1	4	CARDINAL
faba-28	193	2	51.7%	PERCENT
faba-28	193	3	astra international tbk.	ORG
faba-28	193	4	astra	ORG
faba-28	193	5	tbk.	GPE
faba-28	193	6	astra graphia tbk	ORG
faba-28	194	1	48.3%	PERCENT
faba-28	195	1	astra international tbk.	ORG
faba-28	195	2	astra	ORG
faba-28	195	3	tbk.	GPE
faba-28	195	4	astra graphia tbk	ORG
faba-28	196	1	ho	PERSON
faba-28	203	1	51.7%	PERCENT
faba-28	204	1	51.7%	PERCENT
faba-28	204	2	astra international tbk.	ORG
faba-28	204	3	astra	ORG
faba-28	204	4	tbk.	GPE
faba-28	204	5	astra graphia tbk	ORG
faba-28	205	1	48.3%	PERCENT
faba-28	206	1	astra international tbk.	ORG
faba-28	206	2	astra	ORG
faba-28	206	3	tbk.	GPE
faba-28	206	4	astra graphia tbk	ORG
faba-28	207	1	indonesia	GPE
faba-28	207	2	dsak-iai	ORG
faba-28	207	3	one	CARDINAL
faba-28	207	4	one	CARDINAL
faba-28	207	5	2010	DATE
faba-28	213	1	2010	DATE
faba-28	214	1	2010	DATE
faba-28	214	2	the greek stock exchange	ORG
faba-28	215	1	2013	DATE
faba-28	222	1	firstly	ORDINAL
faba-28	223	1	2	CARDINAL
faba-28	223	2	1	CARDINAL
faba-28	223	3	9	CARDINAL
faba-28	227	1	abdul halim	PERSON
faba-28	227	2	2005	DATE
faba-28	227	3	4	CARDINAL
faba-28	227	4	investasi	GPE
faba-28	228	1	jakarta	GPE
faba-28	229	1	adibah	PERSON
faba-28	229	2	wan	PERSON
faba-28	229	3	w. ismail	PERSON
faba-28	229	4	k.a. kamarudin	PERSON
faba-28	229	5	t. van-zijl	PERSON
faba-28	229	6	dan k. dunstan	PERSON
faba-28	230	1	2013	DATE
faba-28	232	1	asian	NORP
faba-28	232	2	21	CARDINAL
faba-28	232	3	1	CARDINAL
faba-28	232	4	53-73	CARDINAL
faba-28	233	1	armstrong, c.s.	ORG
faba-28	233	2	m.e. barth	PERSON
faba-28	233	3	a.d.	PERSON
faba-28	234	1	2009	DATE
faba-28	235	1	europe	LOC
faba-28	237	1	2006	DATE
faba-28	239	1	http://ssrn.com/abstract=929561 barth	PERSON
faba-28	239	2	m.e.	GPE
faba-28	239	3	w.h. beaver	PERSON
faba-28	239	4	dan w.r. landsman.	PERSON
faba-28	240	1	2001	DATE
faba-28	242	1	journal of accounting & economics	ORG
faba-28	242	2	31	DATE
faba-28	242	3	13	CARDINAL
faba-28	242	4	barth	PERSON
faba-28	242	5	m.e.	GPE
faba-28	242	6	w.r.	GPE
faba-28	242	7	dan m.h. lang	PERSON
faba-28	242	8	2008	DATE
faba-28	243	1	s.r. goldberg	PERSON
faba-28	243	2	dan m.s.	PERSON
faba-28	244	1	kim	PERSON
faba-28	244	2	2002	DATE
faba-28	245	1	german	NORP
faba-28	245	2	u.s.	GPE
faba-28	245	3	german	NORP
faba-28	246	1	http://ssrn.com/abstract=316525 chalmers	PERSON
faba-28	246	2	keryn	GPE
faba-28	246	3	greg clinch	PERSON
faba-28	246	4	dan jayne m. godfrey	PERSON
faba-28	246	5	2010	DATE
faba-28	247	1	australia	GPE
faba-28	248	1	australian journal of management	ORG
faba-28	248	2	36	CARDINAL
faba-28	248	3	2	CARDINAL
faba-28	248	4	chang	PERSON
faba-28	248	5	liou	ORG
faba-28	248	6	h.	PERSON
faba-28	248	7	2013	DATE
faba-28	249	1	chinese	NORP
faba-28	250	1	the journal of american business review	ORG
faba-28	250	2	cambridge	GPE
faba-28	251	1	vol.1	ORG
faba-28	251	2	num2	GPE
faba-28	251	3	summer	DATE
faba-28	252	1	clarkson	PERSON
faba-28	252	2	hanna	GPE
faba-28	252	3	j. d.	PERSON
faba-28	252	4	richardson	GPE
faba-28	252	5	thompson	GPE
faba-28	254	1	contemporary accounting & economics	ORG
faba-28	254	2	pp.1-17	ORG
faba-28	255	1	dewan standar akuntansi keuangan	PERSON
faba-28	256	1	2010	DATE
faba-28	257	1	dan pengukuran	PERSON
faba-28	258	1	dalam	PERSON
faba-28	258	2	pernyataan standar akuntansi	PERSON
faba-28	259	1	55	CARDINAL
faba-28	259	2	2010	DATE
faba-28	260	1	jakarta	GPE
faba-28	260	2	ikatan	GPE
faba-28	260	3	akuntan	GPE
faba-28	260	4	indonesia	GPE
faba-28	261	1	gjerde	PERSON
faba-28	261	2	kjell hendry knivsfla &	PERSON
faba-28	261	3	frode saettem	PERSON
faba-28	262	1	2008	DATE
faba-28	263	1	145	CARDINAL
faba-28	265	1	hennie van.	PERSON
faba-28	265	2	2005	DATE
faba-28	267	1	jakarta	GPE
faba-28	268	1	penerjemah	GPE
faba-28	269	1	edward tanujaya	PERSON
faba-28	269	2	dan k.r. subramanyam	PERSON
faba-28	270	1	2004	DATE
faba-28	271	1	germany	GPE
faba-28	272	1	oktober 2016	DATE
faba-28	273	1	ikatan	GPE
faba-28	273	2	akuntan	GPE
faba-28	273	3	indonesia	GPE
faba-28	274	1	2009	DATE
faba-28	275	1	standar akuntansi keuangan	PERSON
faba-28	275	2	1 juli 2009	DATE
faba-28	276	1	jakarta	GPE
faba-28	277	1	salemba empat irham fahmi.	ORG
faba-28	278	1	2006	DATE
faba-28	279	1	investasi dalam perspetif	PERSON
faba-28	279	2	dan politik	PERSON
faba-28	280	1	bandung	PERSON
faba-28	280	2	aditama kargin	PERSON
faba-28	280	3	s, 2013	DATE
faba-28	281	1	turkish	NORP
faba-28	282	1	5	CARDINAL
faba-28	282	2	4	CARDINAL
faba-28	283	1	71–80	CARDINAL
faba-28	283	2	george.	PERSON
faba-28	283	3	dan rouvolis	PERSON
faba-28	284	1	2010	DATE
faba-28	285	1	greece	GPE
faba-28	285	2	journal of international accounting	ORG
faba-28	286	1	19	CARDINAL
faba-28	286	2	55-65	DATE
faba-28	287	1	pananen	ORG
faba-28	287	2	mari dan hengshiu lin.	PERSON
faba-28	287	3	2008	DATE
faba-28	288	1	germany	GPE
faba-28	289	1	purba	GPE
faba-28	289	2	2010	DATE
faba-28	290	1	konvergensi dan kendala	PERSON
faba-28	290	2	aplikasinya di	PERSON
faba-28	290	3	indonesia	GPE
faba-28	291	1	yogyakarta	GPE
faba-28	293	1	scott	ORG
faba-28	293	2	w.r.	GPE
faba-28	293	3	2014	DATE
faba-28	294	1	7th	ORDINAL
faba-28	295	1	toronto	GPE
faba-28	295	2	prentice hallwarren	ORG
faba-28	295	3	2014	DATE
faba-28	296	1	2016	DATE
faba-28	297	1	adopsi	ORG
faba-28	297	2	terhadap kualitas	PERSON
faba-28	298	1	tesis	ORG
faba-28	298	2	universitas gadjah mada	ORG
faba-28	299	1	2016	DATE
faba-28	300	1	jerry j. kieso	PERSON
faba-28	300	2	donald e. dan kimmel	PERSON
faba-28	300	3	paul d. 2008	PERSON
faba-28	302	1	jakarta	GPE
faba-28	302	2	2	CARDINAL
faba-28	302	3	1	CARDINAL
faba-28	302	4	10	CARDINAL
faba-28	302	5	1	CARDINAL
faba-28	305	1	446336000000	DATE
faba-28	305	2	319948 426546409	DATE
faba-28	305	3	102366722704	TIME
faba-28	305	4	527010 7382089	DATE
faba-28	305	5	277739540100	DATE
faba-28	305	6	5 8121 -22000 65950641	DATE
faba-28	306	1	6 1 -22169	DATE
faba-28	306	2	1 491464561	DATE
faba-28	307	1	181058 7935789 17612879140 25833566727365 549775315705	DATE
faba-28	307	2	2	CARDINAL
faba-28	309	1	1	CARDINAL
faba-28	309	2	551899,601 669120,097	DATE
faba-28	309	3	825	CARDINAL
faba-28	309	4	456	CARDINAL
faba-28	309	5	25,541 12,350	CARDINAL
faba-28	309	6	719 2,068	CARDINAL
faba-28	309	7	107	CARDINAL
faba-28	309	8	3	CARDINAL
faba-28	310	1	selisih	NORP
faba-28	310	2	properti investasi selisih laba	PERSON
faba-28	310	3	properti investasi pearson	PERSON
faba-28	310	4	1	CARDINAL
faba-28	310	5	719	CARDINAL
faba-28	311	1	2	CARDINAL
faba-28	311	2	107	CARDINAL
faba-28	311	3	6 6	CARDINAL
faba-28	311	4	laba pearson correlation	PERSON
faba-28	311	5	719 1	CARDINAL
faba-28	312	1	2	CARDINAL
faba-28	312	2	107	CARDINAL
faba-28	312	3	4	CARDINAL
faba-28	314	1	1	CARDINAL
faba-28	314	2	517	CARDINAL
faba-28	314	3	396	CARDINAL
faba-28	314	4	properti investasi	PERSON