id	sid	eid	entity	type
faba-80	1	1	81	CARDINAL
faba-80	1	2	3	CARDINAL
faba-80	1	3	1	CARDINAL
faba-80	1	4	2021	CARDINAL
faba-80	1	5	aris astuti*	EVENT
faba-80	1	6	sekar mayangsari	PERSON
faba-80	1	7	university	GPE
faba-80	1	8	indonesia	GPE
faba-80	1	9	4	CARDINAL
faba-80	1	10	january 2021	DATE
faba-80	1	11	29	CARDINAL
faba-80	1	12	2021	CARDINAL
faba-80	1	13	26	CARDINAL
faba-80	1	14	april 2021	DATE
faba-80	4	1	105	CARDINAL
faba-80	4	2	the indonesia stock exchange	ORG
faba-80	4	3	2015-2019	DATE
faba-80	6	1	aris astuti	GPE
faba-80	6	2	sekar mayangsari	PERSON
faba-80	6	3	3	CARDINAL
faba-80	6	4	1	CARDINAL
faba-80	6	5	2021	CARDINAL
faba-80	6	6	82	CARDINAL
faba-80	7	1	one year	DATE
faba-80	7	2	one	CARDINAL
faba-80	7	3	2014	DATE
faba-80	7	4	19	CARDINAL
faba-80	9	1	ardiyansyah	GPE
faba-80	9	2	2014	DATE
faba-80	12	1	2000	DATE
faba-80	16	1	halim	ORG
faba-80	16	2	2007	DATE
faba-80	19	1	healy	PERSON
faba-80	19	2	1999	DATE
faba-80	19	3	fudenberg	GPE
faba-80	19	4	1995	DATE
faba-80	19	5	2000	DATE
faba-80	20	1	the early 21st century	DATE
faba-80	20	2	europe	LOC
faba-80	20	3	the united states	GPE
faba-80	20	4	enron	ORG
faba-80	20	5	worldcom	ORG
faba-80	20	6	xerox	ORG
faba-80	20	7	2016	CARDINAL
faba-80	20	8	91	CARDINAL
faba-80	21	1	enron	ORG
faba-80	21	2	2001	DATE
faba-80	21	3	$ 393 million	MONEY
faba-80	21	4	$ 100 million	MONEY
faba-80	21	5	the previous period	DATE
faba-80	22	1	enron	ORG
faba-80	22	2	$ 1 billion	MONEY
faba-80	23	1	enron	ORG
faba-80	23	2	kap arthur andersen	PERSON
faba-80	23	3	kap	GPE
faba-80	23	4	enron	ORG
faba-80	23	5	enron	ORG
faba-80	23	6	healy	PERSON
faba-80	23	7	2003	DATE
faba-80	23	8	3-26	CARDINAL
faba-80	24	1	2015	CARDINAL
faba-80	26	1	2013	DATE
faba-80	26	2	2015	DATE
faba-80	28	1	cadbury committee of	ORG
faba-80	28	2	united kingdom	GPE
faba-80	28	3	1992	DATE
faba-80	29	1	indonesia	GPE
faba-80	29	2	1997	DATE
faba-80	29	3	asian	NORP
faba-80	29	4	asian	NORP
faba-80	30	1	tjager	PERSON
faba-80	30	2	2003	DATE
faba-80	32	1	indonesia	GPE
faba-80	33	1	bapepam-lk	PERSON
faba-80	34	1	indonesian	NORP
faba-80	34	2	one	CARDINAL
faba-80	34	3	2006	DATE
faba-80	36	1	jensen	PERSON
faba-80	36	2	1976	DATE
faba-80	37	1	dennis	NORP
faba-80	37	2	2003	DATE
faba-80	37	3	2013	DATE
faba-80	38	1	shleifer	PERSON
faba-80	38	2	1986	DATE
faba-80	38	3	2013	DATE
faba-80	39	1	3	CARDINAL
faba-80	39	2	1	CARDINAL
faba-80	39	3	2021 83	DATE
faba-80	39	4	2012	DATE
faba-80	41	1	one	CARDINAL
faba-80	42	1	2001	DATE
faba-80	44	1	one	CARDINAL
faba-80	44	2	2011	DATE
faba-80	45	1	1999	DATE
faba-80	48	1	1999	DATE
faba-80	48	2	2003	DATE
faba-80	51	1	jensen	PERSON
faba-80	51	2	1976	DATE
faba-80	53	1	zgarni et al.	PERSON
faba-80	53	2	2016	DATE
faba-80	55	1	chen et al.	PERSON
faba-80	55	2	2007	DATE
faba-80	61	1	nanok	ORG
faba-80	62	1	2008	DATE
faba-80	62	2	herawaty	PERSON
faba-80	62	3	2010	DATE
faba-80	64	1	2016	DATE
faba-80	65	1	six	CARDINAL
faba-80	66	1	2012	DATE
faba-80	67	1	2016	DATE
faba-80	68	1	jhonson et al	ORG
faba-80	69	1	2002	DATE
faba-80	69	2	2014	DATE
faba-80	70	1	johnson et al	PERSON
faba-80	71	1	2002	DATE
faba-80	71	2	gul et al	PERSON
faba-80	72	1	2009	DATE
faba-80	72	2	francis	PERSON
faba-80	72	3	2009	DATE
faba-80	72	4	2016	CARDINAL
faba-80	72	5	4-8 years	DATE
faba-80	73	1	rusmin	PERSON
faba-80	73	2	2010	DATE
faba-80	73	3	singapore	GPE
faba-80	74	1	singapore	GPE
faba-80	76	1	chi	ORG
faba-80	76	2	lisic	ORG
faba-80	76	3	2011	DATE
faba-80	77	1	huang	PERSON
faba-80	77	2	liang	PERSON
faba-80	77	3	2014	DATE
faba-80	77	4	taiwan	GPE
faba-80	77	5	5	CARDINAL
faba-80	78	1	nenkov	PERSON
faba-80	78	2	3	CARDINAL
faba-80	82	1	2001	DATE
faba-80	83	1	johl et al	PERSON
faba-80	84	1	2007	DATE
faba-80	85	1	johl et al	PERSON
faba-80	86	1	2007	DATE
faba-80	87	1	2014	DATE
faba-80	92	1	five	CARDINAL
faba-80	93	1	ridlo	ORG
faba-80	93	2	2016	CARDINAL
faba-80	94	1	3	CARDINAL
faba-80	95	1	the indonesia stock exchange	ORG
faba-80	95	2	2008-2010	DATE
faba-80	98	1	six	CARDINAL
faba-80	98	2	four	CARDINAL
faba-80	98	3	four	CARDINAL
faba-80	103	1	anthony	PERSON
faba-80	103	2	govindarajan (2005	ORG
faba-80	105	1	2007	DATE
faba-80	111	1	1997	DATE
faba-80	112	1	freeman	PERSON
faba-80	112	2	1984	DATE
faba-80	113	1	gray et al	PERSON
faba-80	114	1	1995	DATE
faba-80	115	1	scott	PERSON
faba-80	115	2	2015	CARDINAL
faba-80	115	3	two	CARDINAL
faba-80	116	1	first	ORDINAL
faba-80	117	1	second	ORDINAL
faba-80	117	2	3	CARDINAL
faba-80	117	3	2021 85	CARDINAL
faba-80	117	4	2003	DATE
faba-80	117	5	faizal	PERSON
faba-80	117	6	2004	DATE
faba-80	117	7	tunggal	GPE
faba-80	117	8	2002	DATE
faba-80	117	9	13	CARDINAL
faba-80	117	10	tunggal	ORG
faba-80	117	11	2002	DATE
faba-80	117	12	25	CARDINAL
faba-80	117	13	jensen	PERSON
faba-80	117	14	1993	DATE
faba-80	118	1	29 / pm / 2004	TIME
faba-80	118	2	scott	ORG
faba-80	118	3	2015	DATE
faba-80	118	4	healy	PERSON
faba-80	118	5	2001	DATE
faba-80	118	6	two	CARDINAL
faba-80	121	1	1995	DATE
faba-80	121	2	1	CARDINAL
faba-80	121	3	1985	DATE
faba-80	121	4	three	CARDINAL
faba-80	122	1	2.	CARDINAL
faba-80	122	2	deangelo model deangelo	PERSON
faba-80	122	3	1986	DATE
faba-80	122	4	first	ORDINAL
faba-80	122	5	first	ORDINAL
faba-80	122	6	zero	CARDINAL
faba-80	123	1	the previous period	DATE
faba-80	124	1	3	CARDINAL
faba-80	124	2	jones model jones	PERSON
faba-80	124	3	1991	DATE
faba-80	126	1	4	CARDINAL
faba-80	127	1	1995	DATE
faba-80	127	2	jones	ORG
faba-80	127	3	1991	DATE
faba-80	128	1	four	CARDINAL
faba-80	128	2	ross	PERSON
faba-80	128	3	1995	DATE
faba-80	128	4	1999	DATE
faba-80	128	5	kothari et al.	PERSON
faba-80	128	6	2005	DATE
faba-80	129	1	2011	DATE
faba-80	130	1	stubben 2010	LAW
faba-80	131	1	becker	PERSON
faba-80	131	2	1998	DATE
faba-80	131	3	2011	DATE
faba-80	131	4	watts	LOC
faba-80	131	5	1986	DATE
faba-80	134	1	2010	DATE
faba-80	134	2	the end of the year	DATE
faba-80	138	1	2004	DATE
faba-80	138	2	2013	DATE
faba-80	142	1	jensen	PERSON
faba-80	142	2	1976	DATE
faba-80	142	3	liftiani	GPE
faba-80	142	4	2014	DATE
faba-80	145	1	2013	DATE
faba-80	146	1	dimiter nenkov	PERSON
faba-80	146	2	3	CARDINAL
faba-80	146	3	2021 86	DATE
faba-80	149	1	rizqiasih	NORP
faba-80	149	2	2010	DATE
faba-80	151	1	yatim et al 2006	GPE
faba-80	152	1	beasley	PERSON
faba-80	152	2	1996	DATE
faba-80	154	1	jensen	PERSON
faba-80	154	2	1993	DATE
faba-80	154	3	2013	DATE
faba-80	155	1	elsalam	PERSON
faba-80	155	2	2012	DATE
faba-80	155	3	manita et al.	PERSON
faba-80	155	4	2010	DATE
faba-80	155	5	fahmi	GPE
faba-80	156	1	2011	DATE
faba-80	156	2	4	CARDINAL
faba-80	159	1	sofyan	NORP
faba-80	159	2	2013	DATE
faba-80	159	3	3	CARDINAL
faba-80	160	1	2013	DATE
faba-80	161	1	h6	ORG
faba-80	162	1	hidayati	PERSON
faba-80	162	2	ratnasari	PERSON
faba-80	162	3	2012	DATE
faba-80	162	4	2013	DATE
faba-80	163	1	indriani	PERSON
faba-80	163	2	2010	DATE
faba-80	164	1	anggi	PERSON
faba-80	164	2	nazar	PERSON
faba-80	164	3	2015	DATE
faba-80	166	1	setiawan	PERSON
faba-80	166	2	2011	DATE
faba-80	168	1	2006	DATE
faba-80	168	2	13	CARDINAL
faba-80	168	3	2013	DATE
faba-80	168	4	29	CARDINAL
faba-80	169	1	2013	DATE
faba-80	169	2	160	CARDINAL
faba-80	170	1	2013	DATE
faba-80	172	1	boediono	PERSON
faba-80	172	2	2005	DATE
faba-80	172	3	3	CARDINAL
faba-80	172	4	2021 87	DATE
faba-80	174	1	2003	DATE
faba-80	174	2	setiawan	PERSON
faba-80	174	3	2007	DATE
faba-80	174	4	kusumawati	GPE
faba-80	174	5	al	ORG
faba-80	175	1	2013	DATE
faba-80	176	1	h9	ORG
faba-80	177	1	wedari	ORG
faba-80	177	2	2004	DATE
faba-80	178	1	1988	DATE
faba-80	178	2	teoh	PERSON
faba-80	178	3	wong	GPE
faba-80	178	4	1993	DATE
faba-80	178	5	2000	DATE
faba-80	180	1	the indonesia stock exchange	ORG
faba-80	183	1	1	CARDINAL
faba-80	183	2	the indonesia stock exchange	ORG
faba-80	183	3	2	CARDINAL
faba-80	183	4	3	CARDINAL
faba-80	183	5	4	CARDINAL
faba-80	185	1	2015-2019	DATE
faba-80	187	1	1.institutional	CARDINAL
faba-80	187	2	the end of the year	DATE
faba-80	188	1	2.managerial	CARDINAL
faba-80	190	1	3.proportion	CARDINAL
faba-80	190	2	2004	DATE
faba-80	192	1	dimiter nenkov	PERSON
faba-80	192	2	3	CARDINAL
faba-80	192	3	2021 88	DATE
faba-80	192	4	at least 30%	PERCENT
faba-80	193	1	4.	CARDINAL
faba-80	195	1	al.	PERSON
faba-80	196	1	5.audit	CARDINAL
faba-80	196	2	jse	FAC
faba-80	196	3	12-2001	DATE
faba-80	196	4	at least three	CARDINAL
faba-80	197	1	only one	CARDINAL
faba-80	201	1	six	CARDINAL
faba-80	201	2	susiana	ORG
faba-80	201	3	herawaty	PERSON
faba-80	201	4	2007	DATE
faba-80	203	1	1	CARDINAL
faba-80	203	2	six	CARDINAL
faba-80	203	3	0	CARDINAL
faba-80	203	4	six	CARDINAL
faba-80	205	1	stuben	ORG
faba-80	205	2	2010	DATE
faba-80	205	3	stubben 2010	LAW
faba-80	206	1	stubben 2010	LAW
faba-80	207	1	the fourth quarter	DATE
faba-80	207	2	the first three quarters	DATE
faba-80	207	3	fourth quarter	DATE
faba-80	210	1	watts	LOC
faba-80	210	2	1986	DATE
faba-80	211	1	1999	DATE
faba-80	211	2	peasnell	ORG
faba-80	211	3	2000	DATE
faba-80	211	4	chtourou	ORG
faba-80	211	5	2001	DATE
faba-80	212	1	𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡	PERSON
faba-80	213	1	watts	LOC
faba-80	213	2	1986	DATE
faba-80	214	1	1994	DATE
faba-80	214	2	defond	ORG
faba-80	214	3	1994	DATE
faba-80	214	4	peasnell	ORG
faba-80	214	5	2000	DATE
faba-80	214	6	chtourou	ORG
faba-80	214	7	2001	DATE
faba-80	215	1	3	CARDINAL
faba-80	216	1	jensen	PERSON
faba-80	216	2	1976	DATE
faba-80	217	1	𝑇𝑜𝑡𝑎𝑙	ORG
faba-80	217	2	𝑑𝑒𝑏𝑡/𝑇𝑜𝑡𝑎𝑙 𝑎𝑠𝑠𝑒𝑡𝑠 c. profitability sudarmadji	PERSON
faba-80	217	3	2007	DATE
faba-80	222	1	purwanto	ORG
faba-80	222	2	2009	DATE
faba-80	224	1	1,2,3,4,5	CARDINAL
faba-80	228	1	6,7,8	CARDINAL
faba-80	232	1	β1-5	CARDINAL
faba-80	232	2	β1-5	CARDINAL
faba-80	232	3	13	CARDINAL
faba-80	234	1	1	CARDINAL
faba-80	234	2	dev min max	PERSON
faba-80	234	3	505	CARDINAL
faba-80	234	4	1.00	CARDINAL
faba-80	234	5	505	CARDINAL
faba-80	235	1	1.00	CARDINAL
faba-80	235	2	505	CARDINAL
faba-80	235	3	1.67	CARDINAL
faba-80	235	4	505	CARDINAL
faba-80	235	5	4.0297	MONEY
faba-80	235	6	2.00 10.00	CARDINAL
faba-80	235	7	3.0495 505	QUANTITY
faba-80	236	1	2:00 5:00	TIME
faba-80	236	2	505	CARDINAL
faba-80	236	3	1.00	CARDINAL
faba-80	236	4	1.9138 1.70731 -8.20	MONEY
faba-80	236	5	505 20.44	CARDINAL
faba-80	236	6	4.4838 79.25594	CARDINAL
faba-80	236	7	1763.79	CARDINAL
faba-80	236	8	505	CARDINAL
faba-80	236	9	28.2806	CARDINAL
faba-80	236	10	505	CARDINAL
faba-80	236	11	0.00	CARDINAL
faba-80	236	12	1.00	CARDINAL
faba-80	236	13	3	CARDINAL
faba-80	236	14	1	CARDINAL
faba-80	236	15	2021 90	CARDINAL
faba-80	236	16	0.00	CARDINAL
faba-80	236	17	1.00	CARDINAL
faba-80	236	18	0.2619	CARDINAL
faba-80	237	1	0.19161	ORG
faba-80	237	2	0.2619	CARDINAL
faba-80	239	1	505	CARDINAL
faba-80	239	2	0.00	CARDINAL
faba-80	239	3	1.00	CARDINAL
faba-80	239	4	0.00	CARDINAL
faba-80	239	5	1.00	CARDINAL
faba-80	239	6	0.7381	CARDINAL
faba-80	239	7	0.19161	CARDINAL
faba-80	240	1	0.7381	CARDINAL
faba-80	242	1	505	CARDINAL
faba-80	242	2	0.30	CARDINAL
faba-80	242	3	1.67	CARDINAL
faba-80	243	1	0.30	CARDINAL
faba-80	243	2	1.67	CARDINAL
faba-80	243	3	0.8768	GPE
faba-80	243	4	0.31921	CARDINAL
faba-80	243	5	0.8768	GPE
faba-80	244	1	0.8768	GPE
faba-80	246	1	505	CARDINAL
faba-80	246	2	2.00	CARDINAL
faba-80	246	3	10.00	CARDINAL
faba-80	246	4	2.00	CARDINAL
faba-80	246	5	10.00	CARDINAL
faba-80	246	6	4.0297	CARDINAL
faba-80	246	7	1.77871	CARDINAL
faba-80	247	1	4.0297	CARDINAL
faba-80	248	1	4.0297	CARDINAL
faba-80	249	1	505	CARDINAL
faba-80	249	2	2.00	CARDINAL
faba-80	249	3	5.00	CARDINAL
faba-80	249	4	2.00	CARDINAL
faba-80	249	5	5.00	CARDINAL
faba-80	249	6	3.0495	CARDINAL
faba-80	249	7	0.43132	CARDINAL
faba-80	250	1	3.0495	CARDINAL
faba-80	251	1	505	CARDINAL
faba-80	251	2	00	CARDINAL
faba-80	251	3	1.00	CARDINAL
faba-80	251	4	0.9802	CARDINAL
faba-80	251	5	0.13946	CARDINAL
faba-80	252	1	505	CARDINAL
faba-80	252	2	495	CARDINAL
faba-80	252	3	1	CARDINAL
faba-80	252	4	10	CARDINAL
faba-80	252	5	0	CARDINAL
faba-80	253	1	0.9802	MONEY
faba-80	253	2	six	CARDINAL
faba-80	253	3	six	CARDINAL
faba-80	255	1	505	CARDINAL
faba-80	255	2	20.44	CARDINAL
faba-80	257	1	1.9138	CARDINAL
faba-80	257	2	1.70731	CARDINAL
faba-80	258	1	505	CARDINAL
faba-80	258	2	1763.79	CARDINAL
faba-80	258	3	4.4838	CARDINAL
faba-80	258	4	79.25594	CARDINAL
faba-80	259	1	4.4838	CARDINAL
faba-80	260	1	505	CARDINAL
faba-80	260	2	0.55	CARDINAL
faba-80	260	3	0.72	CARDINAL
faba-80	260	4	0.0414	CARDINAL
faba-80	260	5	0.09811	CARDINAL
faba-80	261	1	0.55	CARDINAL
faba-80	261	2	0.72	CARDINAL
faba-80	262	1	505	CARDINAL
faba-80	262	2	22.76	CARDINAL
faba-80	262	3	33.51	CARDINAL
faba-80	262	4	28.2806	CARDINAL
faba-80	262	5	1.64214	CARDINAL
faba-80	263	1	28,2806 billion	MONEY
faba-80	264	1	33.51 billion	MONEY
faba-80	264	2	22.76 billion	MONEY
faba-80	265	1	2009	DATE
faba-80	265	2	more than 1 trillion	MONEY
faba-80	265	3	1 trillion	CARDINAL
faba-80	266	1	3	CARDINAL
faba-80	266	2	1	CARDINAL
faba-80	266	3	2021	CARDINAL
faba-80	266	4	91	CARDINAL
faba-80	266	5	100 billion	MONEY
faba-80	266	6	2	CARDINAL
faba-80	272	1	ki	PERSON
faba-80	273	1	dk	PERSON
faba-80	273	2	.011	CARDINAL
faba-80	273	3	2,449 .015 * km	QUANTITY
faba-80	273	4	.006	CARDINAL
faba-80	274	1	424	CARDINAL
faba-80	275	1	032 1,218 .224 km * ml	QUANTITY
faba-80	276	1	.226 dk * ml	PERSON
faba-80	276	2	.001 .595 .552	MONEY
faba-80	277	1	002	CARDINAL
faba-80	278	1	.779	CARDINAL
faba-80	279	1	roe (-) -.025 -.377 .706	LAW
faba-80	279	2	1.964	CARDINAL
faba-80	279	3	0.18 std.error	TIME
faba-80	280	1	505	CARDINAL
faba-80	280	2	5%	PERCENT
faba-80	280	3	roe	PRODUCT
faba-80	280	4	0.05	CARDINAL
faba-80	280	5	1,964	CARDINAL
faba-80	280	6	3,267	CARDINAL
faba-80	280	7	1,964	CARDINAL
faba-80	284	1	706	CARDINAL
faba-80	284	2	.880	CARDINAL
faba-80	286	1	0.05	CARDINAL
faba-80	290	1	.706	DATE
faba-80	290	2	.880	CARDINAL
faba-80	292	1	0.05	CARDINAL
faba-80	292	2	1,964	CARDINAL
faba-80	293	1	.503	CARDINAL
faba-80	293	2	.545	CARDINAL
faba-80	295	1	0.05	CARDINAL
faba-80	295	2	1,964	CARDINAL
faba-80	295	3	2,449	CARDINAL
faba-80	295	4	1,964	CARDINAL
faba-80	297	1	3	CARDINAL
faba-80	297	2	2021 92	CARDINAL
faba-80	297	3	.971	CARDINAL
faba-80	297	4	.503	CARDINAL
faba-80	297	5	.545	CARDINAL
faba-80	299	1	0.05	CARDINAL
faba-80	299	2	1,964	CARDINAL
faba-80	299	3	0424 <1964	DATE
faba-80	302	1	.905	CARDINAL
faba-80	302	2	.156	CARDINAL
faba-80	303	1	0.05	CARDINAL
faba-80	304	1	0.05	CARDINAL
faba-80	307	1	1	CARDINAL
faba-80	309	1	2	CARDINAL
faba-80	311	1	3	CARDINAL
faba-80	311	2	4	CARDINAL
faba-80	313	1	5	CARDINAL
faba-80	314	1	6	CARDINAL
faba-80	317	1	105	CARDINAL
faba-80	317	2	the indonesia stock exchange	ORG
faba-80	317	3	2015-2019	DATE
faba-80	321	1	3	CARDINAL
faba-80	321	2	1	CARDINAL
faba-80	321	3	2021	CARDINAL
faba-80	321	4	one	CARDINAL
faba-80	324	1	brc	ORG
faba-80	324	2	brc	ORG
faba-80	324	3	1999	DATE
faba-80	326	1	new york stock exchange	ORG
faba-80	326	2	national association of securities dealers	ORG
faba-80	327	1	nc	GPE
faba-80	327	2	2001	DATE
faba-80	328	1	indonesian	NORP
faba-80	329	1	abdul, h. (2005	ORG
faba-80	330	1	second	ORDINAL
faba-80	331	1	four	CARDINAL
faba-80	332	1	anthony	PERSON
faba-80	332	2	rn, & govindarajan	ORG
faba-80	332	3	2005	DATE
faba-80	334	1	four	CARDINAL
faba-80	335	1	ardiansyah	GPE
faba-80	335	2	m. (	PERSON
faba-80	335	3	2014	DATE
faba-80	336	1	2009-2013	DATE
faba-80	337	1	arifin	PERSON
faba-80	337	2	z. (2008	PERSON
faba-80	340	1	arikunto	GPE
faba-80	340	2	s.	PERSON
faba-80	340	3	2002	DATE
faba-80	343	1	ating	NORP
faba-80	343	2	s., & sambas	ORG
faba-80	343	3	2006	DATE
faba-80	346	1	bapepam	PERSON
faba-80	347	1	2014	DATE
faba-80	349	1	1	CARDINAL
faba-80	349	2	5 2004	DATE
faba-80	351	1	da	PERSON
faba-80	351	2	1986	DATE
faba-80	354	1	51(6	CARDINAL
faba-80	354	2	1173–1182	CARDINAL
faba-80	355	1	gul	PERSON
faba-80	355	2	fa, & tsui	ORG
faba-80	355	3	jsl	GPE
faba-80	355	4	2000	DATE
faba-80	357	1	30	CARDINAL
faba-80	357	2	3	CARDINAL
faba-80	357	3	421–452	CARDINAL
faba-80	358	1	becker	PERSON
faba-80	358	2	j., & subramanyam	ORG
faba-80	358	3	kr	ORG
faba-80	358	4	1998	DATE
faba-80	360	1	contemporary accounting research	ORG
faba-80	360	2	15(1	CARDINAL
faba-80	360	3	1–24	DATE
faba-80	361	1	s.	PERSON
faba-80	361	2	drobetz	NORP
faba-80	361	3	w., & al	ORG
faba-80	361	4	2003	DATE
faba-80	363	1	www.ssrn.com boediono	ORG
faba-80	363	2	gs	ORG
faba-80	363	3	2005	DATE
faba-80	365	1	boynton	GPE
faba-80	365	2	wc, jonson	ORG
faba-80	365	3	2002	DATE
faba-80	368	1	brennen	ORG
faba-80	368	2	kreiss	PERSON
faba-80	368	3	2016	CARDINAL
faba-80	370	1	wiley-blackwell	ORG
faba-80	370	2	chichester	GPE
faba-80	371	1	556–566	CARDINAL
faba-80	372	1	chen	PERSON
faba-80	372	2	ky	GPE
faba-80	372	3	rj, & hsieh	ORG
faba-80	372	4	2007	DATE
faba-80	373	1	taiwanese	NORP
faba-80	374	1	contemporary accounting & economics	ORG
faba-80	374	2	3(2	CARDINAL
faba-80	375	1	73–105	CARDINAL
faba-80	375	2	chi	GPE
faba-80	375	3	w.	PERSON
faba-80	375	4	m. (	PERSON
faba-80	375	5	2011	DATE
faba-80	377	1	25(2	CARDINAL
faba-80	377	2	315–335	DATE
faba-80	377	3	https://doi.org/10.2308/acch-10025 committee	ORG
faba-80	377	4	1992	DATE
faba-80	380	1	d.	NORP
faba-80	380	2	2003	DATE
faba-80	382	1	journal of business and accounting	ORG
faba-80	382	2	1(april	DATE
faba-80	382	3	47–68	CARDINAL
faba-80	383	1	deangelo	PERSON
faba-80	383	2	h.	PERSON
faba-80	383	3	deangelo	PERSON
faba-80	383	4	l., & skinner	ORG
faba-80	383	5	1994	DATE
faba-80	385	1	17(1–2	CARDINAL
faba-80	385	2	113–143	CARDINAL
faba-80	386	1	2000	DATE
faba-80	388	1	235–250	CARDINAL
faba-80	389	1	https://doi.org/10.2308/acch.2000.14.2.235 denis	PERSON
faba-80	389	2	2015	CARDINAL
faba-80	391	1	the journal of financial and	ORG
faba-80	391	2	38(1	CARDINAL
faba-80	392	1	1-36	DATE
faba-80	393	1	https://doi.org/10.1108/s1569-373220150000018014 fahmi	ORG
faba-80	393	2	a.	PERSON
faba-80	393	3	2011	DATE
faba-80	395	1	syarif hidayatullah	PERSON
faba-80	395	2	islamic university	ORG
faba-80	395	3	jakarta	GPE
faba-80	396	1	francis, jr, & yu	PERSON
faba-80	396	2	md	GPE
faba-80	396	3	2009	DATE
faba-80	397	1	4	CARDINAL
faba-80	398	1	american accounting association	ORG
faba-80	398	2	dimiter nenkov	PERSON
faba-80	398	3	3	CARDINAL
faba-80	398	4	2021	CARDINAL
faba-80	399	1	fudenberg	GPE
faba-80	399	2	d., & tirole	ORG
faba-80	399	3	j. (1995	ORG
faba-80	401	1	103	CARDINAL
faba-80	401	2	1	CARDINAL
faba-80	401	3	https://doi.org/10.1086/261976	ORG
faba-80	401	4	i.	PERSON
faba-80	401	5	2012	DATE
faba-80	401	6	spss	ORG
faba-80	401	7	diponegoro university publishing agency	ORG
faba-80	402	1	wi	ORG
faba-80	402	2	a.	PERSON
faba-80	402	3	2010	DATE
faba-80	403	1	montreal	GPE
faba-80	404	1	12(1	CARDINAL
faba-80	405	1	jba / article	ORG
faba-80	405	2	162/137	CARDINAL
faba-80	405	3	2010	DATE
faba-80	406	1	al	PERSON
faba-80	406	2	bidask spread:	ORG
faba-80	406	3	tunisian	NORP
faba-80	407	1	international journal of accounting	ORG
faba-80	407	2	18(1	CARDINAL
faba-80	407	3	5–18	CARDINAL
faba-80	408	1	mas	PERSON
faba-80	408	2	2013	DATE
faba-80	410	1	diponegoro journal of accounting	ORG
faba-80	411	1	healy	PERSON
faba-80	411	2	2003	DATE
faba-80	412	1	enron	ORG
faba-80	414	1	3–26	CARDINAL
faba-80	415	1	healy	ORG
faba-80	415	2	paul m	PERSON
faba-80	415	3	jm	ORG
faba-80	415	4	1999	DATE
faba-80	416	1	13(4	DATE
faba-80	417	1	365-383	CARDINAL
faba-80	418	1	huang	PERSON
faba-80	419	1	2014	DATE
faba-80	421	1	international journal of business and	ORG
faba-80	422	1	361–387	CARDINAL
faba-80	422	2	johl	PERSON
faba-80	422	3	s.	GPE
faba-80	422	4	2007	DATE
faba-80	423	1	malaysia	GPE
faba-80	424	1	22(7	CARDINAL
faba-80	424	2	688–715	CARDINAL
faba-80	425	1	number 29 / pm / 2004	TIME
faba-80	426	1	knkg	PERSON
faba-80	427	1	2006	DATE
faba-80	428	1	indonesia	GPE
faba-80	429	1	republic	GPE
faba-80	429	2	indonesia	GPE
faba-80	430	1	kustono	PERSON
faba-80	431	1	2013	DATE
faba-80	433	1	al-qashwa	PERSON
faba-80	434	1	lind	PERSON
faba-80	434	2	2012	DATE
faba-80	435	1	13th	ORDINAL
faba-80	436	1	four	CARDINAL
faba-80	437	1	marlina liftiani	PERSON
faba-80	437	2	2014	DATE
faba-80	438	1	2014	DATE
faba-80	439	1	kepemilikan manajerial	PERSON
faba-80	439	2	kepemilikan asing	PERSON
faba-80	439	3	dan kepemilikan institusional terhadap	PERSON
faba-80	439	4	kecenderungan	GPE
faba-80	440	1	marsono	PERSON
faba-80	441	1	2013	DATE
faba-80	442	1	yang mempengaruhi	PERSON
faba-80	443	1	diponegoro journal of accounting	ORG
faba-80	443	2	2(1	CARDINAL
faba-80	444	1	2003	DATE
faba-80	445	1	dan indikasi manajemen laba	PERSON
faba-80	446	1	akuntansi vi.	PERSON
faba-80	446	2	nabila	PERSON
faba-80	447	1	2013	DATE
faba-80	448	1	proporsi	PERSON
faba-80	448	2	dewan komisaris	GPE
faba-80	448	3	dan reputasi	PERSON
faba-80	448	4	terhadap manajemen laba	PERSON
faba-80	449	1	diponegoro journal of accounting	ORG
faba-80	449	2	2(1	CARDINAL
faba-80	449	3	1–10	CARDINAL
faba-80	450	1	nanok	ORG
faba-80	450	2	2008	DATE
faba-80	451	1	yang mempengaruhi manajemen laba perusahaan publik di	PERSON
faba-80	451	2	indonesia	GPE
faba-80	451	3	tahun 2008	PERSON
faba-80	452	1	3(1	CARDINAL
faba-80	452	2	60–74	CARDINAL
faba-80	453	1	d.	PERSON
faba-80	453	2	2013	DATE
faba-80	454	1	badan usaha sektor perbankan	ORG
faba-80	454	2	di bei	PERSON
faba-80	454	3	2008-2011	DATE
faba-80	455	1	surabaya	GPE
faba-80	455	2	2(1	CARDINAL
faba-80	456	1	palmrose	ORG
faba-80	456	2	1988	DATE
faba-80	458	1	55–73	CARDINAL
faba-80	458	2	pratama	PERSON
faba-80	458	3	b.	PERSON
faba-80	458	4	2013	DATE
faba-80	459	1	kepemilikan perusahaan terhadap kualitas	ORG
faba-80	461	1	wi	ORG
faba-80	461	2	2011	DATE
faba-80	462	1	dan leverage terhadap praktek ma-najemen laba	PERSON
faba-80	465	1	2007	DATE
faba-80	466	1	pada industri perbankan publik di indonesia dan pengaruhnya terhadap kinerja	PERSON
faba-80	466	2	perbankan	NORP
faba-80	467	1	jurnal akuntansi dan manajemen	PERSON
faba-80	467	2	18(1	CARDINAL
faba-80	467	3	s.	PERSON
faba-80	467	4	m., & jiambalvo	ORG
faba-80	467	5	2005	DATE
faba-80	468	1	ssrn electronic journal	ORG
faba-80	468	2	march 1999	DATE
faba-80	469	1	rizqiasih	GPE
faba-80	469	2	pd	GPE
faba-80	469	3	2010	DATE
faba-80	472	1	t.,	GPE
faba-80	472	2	djamil	GPE
faba-80	472	3	ab, & salim	ORG
faba-80	472	4	2014	DATE
faba-80	473	1	indonesia	GPE
faba-80	474	1	journal of business	ORG
faba-80	474	2	quarterly	DATE
faba-80	474	3	6(91	CARDINAL
faba-80	475	1	1–28	CARDINAL
faba-80	475	2	rusmin	PERSON
faba-80	475	3	r.	NORP
faba-80	475	4	2010	DATE
faba-80	476	1	singaporean	NORP
faba-80	477	1	618–638	CARDINAL
faba-80	478	1	aira	PERSON
faba-80	478	2	2010	DATE
faba-80	479	1	dan struktur kepemilikan	PERSON
faba-80	479	2	kinerja perusahaan	ORG
faba-80	480	1	jurnal akuntansi	PERSON
faba-80	480	2	2	DATE
faba-80	481	1	dimiter nenkov	PERSON
faba-80	481	2	3	CARDINAL
faba-80	481	3	1	CARDINAL
faba-80	481	4	2021	CARDINAL
faba-80	481	5	2020	DATE
faba-80	482	1	portugal	GPE
faba-80	483	1	australalian	ORG
faba-80	483	2	6(1	CARDINAL
faba-80	483	3	57–74	CARDINAL
faba-80	484	1	tw, & wahidahwati	ORG
faba-80	485	1	2016	CARDINAL
faba-80	486	1	terhadap manajemen laba pada perusahaan manufaktur	ORG
faba-80	487	1	jurnal llmu	PERSON
faba-80	487	2	dan riset akuntansi	PERSON
faba-80	487	3	5(12	CARDINAL
faba-80	487	4	1–21	CARDINAL
faba-80	488	1	scott	ORG
faba-80	488	2	2015	CARDINAL
faba-80	489	1	seventh	ORDINAL
faba-80	490	1	pearson	PERSON
faba-80	490	2	shleifer	ORG
faba-80	490	3	a., & vishny	ORG
faba-80	490	4	1997	DATE
faba-80	492	1	2(2	CARDINAL
faba-80	492	2	737–783	CARDINAL
faba-80	492	3	mm & elsalam	ORG
faba-80	492	4	ma	PERSON
faba-80	492	5	2012	DATE
faba-80	494	1	6(11	CARDINAL
faba-80	495	1	subramanyam	PERSON
faba-80	495	2	kr	PERSON
faba-80	495	3	2014	DATE
faba-80	496	1	eleventh	ORDINAL
faba-80	497	1	mcgraw-hill	ORG
faba-80	498	1	2013	DATE
faba-80	499	1	dan ukuran	PERSON
faba-80	499	2	perusahaan terhadap manajemen laba	ORG
faba-80	501	1	surat	GPE
faba-80	501	2	edaran bei	PERSON
faba-80	502	1	tentang komite	PERSON
faba-80	503	1	susiana	ORG
faba-80	503	2	a.	PERSON
faba-80	503	3	2007	DATE
faba-80	504	1	dan kualitas	PERSON
faba-80	504	2	laporan keuangan	PERSON
faba-80	505	1	x. toronto	GPE
faba-80	505	2	l., & na'im	ORG
faba-80	505	3	a.	PERSON
faba-80	505	4	2000	DATE
faba-80	506	1	manajemen laba	ORG
faba-80	507	1	424–441	CARDINAL
faba-80	508	1	tunggal	GPE
faba-80	508	2	l., & tunggai	ORG
faba-80	508	3	a. .	PERSON
faba-80	509	1	2002	DATE
faba-80	512	1	watts	LOC
faba-80	512	2	1986	DATE
faba-80	514	1	prentice-hall	ORG
faba-80	515	1	wedari	ORG
faba-80	515	2	2004	DATE
faba-80	516	1	proporsi	GPE
faba-80	516	2	dewan	GPE
faba-80	516	3	dan keberadaan	PERSON
faba-80	516	4	terhadap aktivitas	PERSON
faba-80	516	5	laba	ORG
faba-80	517	1	simposium nasional akuntansi 7	ORG
faba-80	517	2	zgarni, i.	ORG
faba-80	517	3	k., & zehri	ORG
faba-80	517	4	2016	CARDINAL
faba-80	519	1	journal of accounting	ORG
faba-80	519	2	6(2	CARDINAL
faba-80	519	3	138–155	CARDINAL
