id	sid	eid	entity	type
framr-1736	1	1	22	CARDINAL
framr-1736	1	2	2020	DATE
framr-1736	3	1	saudi arabia	GPE
framr-1736	3	2	hassan m. ghamri	PERSON
framr-1736	3	3	university of jeddah	ORG
framr-1736	3	4	saudi arabia	GPE
framr-1736	4	1	14 february 2020	DATE
framr-1736	4	2	17 march 2020	DATE
framr-1736	4	3	20 april 2020	DATE
framr-1736	4	4	12	CARDINAL
framr-1736	4	5	saudi arabia	GPE
framr-1736	5	1	jel	ORG
framr-1736	6	1	saudi arabia	GPE
framr-1736	7	1	saudi	NORP
framr-1736	13	1	first	ORDINAL
framr-1736	13	2	saudi arabia	GPE
framr-1736	15	1	1	CARDINAL
framr-1736	16	1	2007	DATE
framr-1736	16	2	matar,	ORG
framr-1736	16	3	1997	DATE
framr-1736	17	1	alkhashawi & aldossary	ORG
framr-1736	17	2	2008	DATE
framr-1736	18	1	2020	DATE
framr-1736	19	1	6	CARDINAL
framr-1736	19	2	1	CARDINAL
framr-1736	20	1	22	CARDINAL
framr-1736	21	1	2411-6408	DATE
framr-1736	21	2	2412-3404	DATE
framr-1736	21	3	10.18488	CARDINAL
framr-1736	21	4	2020	DATE
framr-1736	23	1	2020	DATE
framr-1736	23	2	6(1	CARDINAL
framr-1736	23	3	22	CARDINAL
framr-1736	23	4	39 23	CARDINAL
framr-1736	23	5	2020	DATE
framr-1736	25	1	2	CARDINAL
framr-1736	29	1	saudi arabia	GPE
framr-1736	30	1	two	CARDINAL
framr-1736	31	1	1	CARDINAL
framr-1736	31	2	saudi arabia	GPE
framr-1736	32	1	2	CARDINAL
framr-1736	32	2	saudi arabia	GPE
framr-1736	33	1	3	CARDINAL
framr-1736	33	2	arabic	NORP
framr-1736	34	1	first	ORDINAL
framr-1736	34	2	saudi arabia	GPE
framr-1736	36	1	saudi arabia	GPE
framr-1736	37	1	4	CARDINAL
framr-1736	38	1		CARDINAL
framr-1736	39	1		CARDINAL
framr-1736	40	1	5	CARDINAL
framr-1736	40	2		CARDINAL
framr-1736	40	3	0.05	CARDINAL
framr-1736	41	1		CARDINAL
framr-1736	41	2	0.05	CARDINAL
framr-1736	42	1	6	CARDINAL
framr-1736	43	1	arabic	NORP
framr-1736	44	1	2020	DATE
framr-1736	44	2	6(1	CARDINAL
framr-1736	44	3	22	CARDINAL
framr-1736	44	4	2020	DATE
framr-1736	49	1	7	CARDINAL
framr-1736	49	2		CARDINAL
framr-1736	49	3	saudi	NORP
framr-1736	49	4	2	CARDINAL
framr-1736	50	1		CARDINAL
framr-1736	50	2	the academic	DATE
framr-1736	51	1	8	CARDINAL
framr-1736	51	2	8.1	CARDINAL
framr-1736	52	1	agostini and favero	ORG
framr-1736	52	2	2012	DATE
framr-1736	53	1	hammad	PERSON
framr-1736	53	2	2006	DATE
framr-1736	55	1	amora	PERSON
framr-1736	55	2	sharifi	GPE
framr-1736	55	3	2011	DATE
framr-1736	56	1	2010	DATE
framr-1736	59	1	8.2	CARDINAL
framr-1736	59	2	two	CARDINAL
framr-1736	59	3	i.	PERSON
framr-1736	60	1	amora & sharifi	ORG
framr-1736	60	2	2011	DATE
framr-1736	60	3	karim	GPE
framr-1736	60	4	2011	DATE
framr-1736	62	1	jameson	PERSON
framr-1736	62	2	1988	DATE
framr-1736	63	1	amora & sharifi	ORG
framr-1736	63	2	2011	DATE
framr-1736	63	3	karim et al.	GPE
framr-1736	63	4	2011	DATE
framr-1736	64	1	2020	DATE
framr-1736	64	2	6(1	CARDINAL
framr-1736	64	3	22	CARDINAL
framr-1736	64	4	2020	DATE
framr-1736	71	1	1	CARDINAL
framr-1736	74	1	8.3	CARDINAL
framr-1736	76	1	hamada	ORG
framr-1736	76	2	2010	DATE
framr-1736	76	3		CARDINAL
framr-1736	77	1		CARDINAL
framr-1736	78	1		CARDINAL
framr-1736	79	1		CARDINAL
framr-1736	80	1		CARDINAL
framr-1736	81	1		CARDINAL
framr-1736	82	1		CARDINAL
framr-1736	83	1	hammad	PERSON
framr-1736	83	2	2006	DATE
framr-1736	84	1	saleh	PERSON
framr-1736	84	2	fatiha	PERSON
framr-1736	84	3	2010	DATE
framr-1736	90	1	2004	DATE
framr-1736	93	1	1	CARDINAL
framr-1736	94	1	2020	DATE
framr-1736	94	2	6(1	CARDINAL
framr-1736	94	3	22	CARDINAL
framr-1736	94	4	39 26	CARDINAL
framr-1736	94	5	2020	DATE
framr-1736	98	1	8.4	CARDINAL
framr-1736	101	1	bernoth & wolff	ORG
framr-1736	101	2	2006	DATE
framr-1736	102	1	8.5	CARDINAL
framr-1736	103	1	8.5.1	CARDINAL
framr-1736	111	1	alanqari	ORG
framr-1736	111	2	2007	DATE
framr-1736	111	3	almaqtari	ORG
framr-1736	111	4	2011	DATE
framr-1736	112	1	the saudi organization for certified public accountants	ORG
framr-1736	112	2	2000	DATE
framr-1736	113	1	142	CARDINAL
framr-1736	114	1	american	NORP
framr-1736	115	1	47	CARDINAL
framr-1736	115	2	farag	ORG
framr-1736	115	3	2009	DATE
framr-1736	116	1	8.6	CARDINAL
framr-1736	117	1	one	CARDINAL
framr-1736	120	1	2011	DATE
framr-1736	121	1	the saudi organization for certified public accountants	ORG
framr-1736	121	2	2000	DATE
framr-1736	122	1	143	CARDINAL
framr-1736	125	1	kharwat	ORG
framr-1736	125	2	2009	DATE
framr-1736	126	1	american	NORP
framr-1736	127	1	47	CARDINAL
framr-1736	127	2	farag	ORG
framr-1736	127	3	2009	DATE
framr-1736	128	1	2020	DATE
framr-1736	128	2	6(1	CARDINAL
framr-1736	128	3	22	CARDINAL
framr-1736	128	4	2020	DATE
framr-1736	130	1	8.7	CARDINAL
framr-1736	134	1	the saudi organization for certified public accountants	ORG
framr-1736	134	2	2000	DATE
framr-1736	134	3	one	CARDINAL
framr-1736	136	1	100%	PERCENT
framr-1736	136	2	100%	PERCENT
framr-1736	138	1	144	CARDINAL
framr-1736	139	1	american	NORP
framr-1736	140	1	47	CARDINAL
framr-1736	142	1	400	CARDINAL
framr-1736	143	1	farag	ORG
framr-1736	143	2	2009	DATE
framr-1736	144	1	8.8	CARDINAL
framr-1736	153	1	8.10	CARDINAL
framr-1736	155	1	fearnley	ORG
framr-1736	155	2	beattie	PERSON
framr-1736	155	3	brandt	PERSON
framr-1736	155	4	2005	DATE
framr-1736	155	5	annually	DATE
framr-1736	158	1	hamada	PERSON
framr-1736	158	2	2010	DATE
framr-1736	158	3	2020	DATE
framr-1736	158	4	6(1	CARDINAL
framr-1736	158	5	22	CARDINAL
framr-1736	158	6	39 28	CARDINAL
framr-1736	158	7	2020	DATE
framr-1736	160	1		CARDINAL
framr-1736	161	1		CARDINAL
framr-1736	162	1		CARDINAL
framr-1736	163	1		CARDINAL
framr-1736	164	1		CARDINAL
framr-1736	165	1		CARDINAL
framr-1736	166	1	8.11	CARDINAL
framr-1736	166	2	hammad	PERSON
framr-1736	166	3	2006	DATE
framr-1736	166	4	2009	DATE
framr-1736	166	5		CARDINAL
framr-1736	167	1		CARDINAL
framr-1736	168	1		CARDINAL
framr-1736	169	1	2009	DATE
framr-1736	169	2	three	CARDINAL
framr-1736	169	3		CARDINAL
framr-1736	170	1		CARDINAL
framr-1736	172	1		CARDINAL
framr-1736	173	1		CARDINAL
framr-1736	174	1		CARDINAL
framr-1736	175	1		CARDINAL
framr-1736	176	1	9	CARDINAL
framr-1736	176	2	alwashali	PERSON
framr-1736	176	3	2010	DATE
framr-1736	177	1	2020	DATE
framr-1736	177	2	6(1	CARDINAL
framr-1736	177	3	22	CARDINAL
framr-1736	177	4	2020	DATE
framr-1736	179	1	hamada	PERSON
framr-1736	179	2	2010	DATE
framr-1736	181	1	syria	GPE
framr-1736	183	1	salome	ORG
framr-1736	183	2	ogbonna	GPE
framr-1736	183	3	marcel	GPE
framr-1736	183	4	2012	DATE
framr-1736	183	5	nigeria	GPE
framr-1736	186	1	227	CARDINAL
framr-1736	186	2	500	CARDINAL
framr-1736	187	1	almaqtari	ORG
framr-1736	187	2	2011	DATE
framr-1736	187	3	yemen	GPE
framr-1736	188	1	yemeni	NORP
framr-1736	193	1	karim et al	PERSON
framr-1736	194	1	2011	DATE
framr-1736	195	1	three	CARDINAL
framr-1736	199	1	2011	DATE
framr-1736	201	1	50	CARDINAL
framr-1736	201	2	jordan	GPE
framr-1736	202	1	amman stock exchange	ORG
framr-1736	203	1	abu tammam	PERSON
framr-1736	203	2	2013	DATE
framr-1736	204	1	two	CARDINAL
framr-1736	205	1	261	CARDINAL
framr-1736	208	1	2020	DATE
framr-1736	208	2	6(1	CARDINAL
framr-1736	208	3	22	CARDINAL
framr-1736	208	4	39 30	CARDINAL
framr-1736	208	5	2020	DATE
framr-1736	213	1	2017	CARDINAL
framr-1736	213	2	sudanese	NORP
framr-1736	214	1	sudanese	NORP
framr-1736	215	1	sudanese	NORP
framr-1736	223	1	ali	PERSON
framr-1736	223	2	jellaba	GPE
framr-1736	223	3	2017	CARDINAL
framr-1736	226	1	abu alkhair	PERSON
framr-1736	226	2	2018	DATE
framr-1736	229	1	500	CARDINAL
framr-1736	234	1	560	CARDINAL
framr-1736	236	1	alsayaghi	PERSON
framr-1736	236	2	2018	DATE
framr-1736	237	1	150	CARDINAL
framr-1736	237	2	sudanese	NORP
framr-1736	238	1	sudanese	NORP
framr-1736	239	1	sudanese	NORP
framr-1736	239	2	khartoum	GPE
framr-1736	240	1	2020	DATE
framr-1736	240	2	6(1	CARDINAL
framr-1736	240	3	22-39 31	DATE
framr-1736	240	4	2020	DATE
framr-1736	246	1	10	CARDINAL
framr-1736	246	2	138	CARDINAL
framr-1736	246	3	saudi	NORP
framr-1736	247	1	approximately (200	CARDINAL
framr-1736	248	1	200	CARDINAL
framr-1736	248	2	saudi	NORP
framr-1736	249	1	143	CARDINAL
framr-1736	249	2	71.5%	PERCENT
framr-1736	251	1	3	CARDINAL
framr-1736	251	2	140	CARDINAL
framr-1736	251	3	70%	PERCENT
framr-1736	252	1	2	CARDINAL
framr-1736	253	1	table-2	PERSON
framr-1736	255	1	118	CARDINAL
framr-1736	255	2	84.3	CARDINAL
framr-1736	255	3	22 14.3	CARDINAL
framr-1736	255	4	2 1.4	CARDINAL
framr-1736	255	5	142 122.2	CARDINAL
framr-1736	255	6	saudi	NORP
framr-1736	255	7	22 15.7	CARDINAL
framr-1736	255	8	american	NORP
framr-1736	255	9	11 7.9	CARDINAL
framr-1736	255	10	british	NORP
framr-1736	255	11	3 2.1	CARDINAL
framr-1736	255	12	74.3	CARDINAL
framr-1736	255	13	142	CARDINAL
framr-1736	255	14	122.2	CARDINAL
framr-1736	255	15	51 36.4	CARDINAL
framr-1736	255	16	42 32.2	CARDINAL
framr-1736	255	17	47 33.6	CARDINAL
framr-1736	255	18	142 122.2	CARDINAL
framr-1736	255	19	less than five years	DATE
framr-1736	255	20	13.6 5-10 years 31	TIME
framr-1736	255	21	22.1	CARDINAL
framr-1736	255	22	more than ten year	DATE
framr-1736	255	23	64.3	CARDINAL
framr-1736	255	24	142 122.2	CARDINAL
framr-1736	255	25	84.3%	PERCENT
framr-1736	256	1	10.1	CARDINAL
framr-1736	258	1	arabic	NORP
framr-1736	259	1	first	ORDINAL
framr-1736	260	1	two	CARDINAL
framr-1736	260	2	2020	DATE
framr-1736	260	3	6(1	CARDINAL
framr-1736	260	4	22	CARDINAL
framr-1736	260	5	2020	DATE
framr-1736	262	1	10.2	CARDINAL
framr-1736	263	1	first	ORDINAL
framr-1736	263	2	four	CARDINAL
framr-1736	264	1	10.3	CARDINAL
framr-1736	265	1	second	ORDINAL
framr-1736	266	1	two	CARDINAL
framr-1736	266	2		CARDINAL
framr-1736	266	3	first	ORDINAL
framr-1736	266	4	first	ORDINAL
framr-1736	267	1	two	CARDINAL
framr-1736	267	2	first	ORDINAL
framr-1736	267	3	20	CARDINAL
framr-1736	267	4	2010	DATE
framr-1736	267	5	saudi arabia	GPE
framr-1736	268	1	second	ORDINAL
framr-1736	268	2	7	CARDINAL
framr-1736	269	1	first	ORDINAL
framr-1736	269	2	three	CARDINAL
framr-1736	270	1	second	ORDINAL
framr-1736	270	2	five	CARDINAL
framr-1736	271	1		CARDINAL
framr-1736	271	2	second	ORDINAL
framr-1736	271	3	second	ORDINAL
framr-1736	272	1	7	CARDINAL
framr-1736	272	2	5	CARDINAL
framr-1736	273	1	10.4	CARDINAL
framr-1736	273	2	king abdulaziz university	ORG
framr-1736	273	3	saudi	NORP
framr-1736	275	1	30	CARDINAL
framr-1736	277	1	3	CARDINAL
framr-1736	280	1	2.92	CARDINAL
framr-1736	280	2	2.88	CARDINAL
framr-1736	280	3	2.89	CARDINAL
framr-1736	280	4	3	CARDINAL
framr-1736	280	5	0.88	CARDINAL
framr-1736	280	6	0.92	CARDINAL
framr-1736	280	7	0.89	CARDINAL
framr-1736	281	1	2020	DATE
framr-1736	281	2	6(1	CARDINAL
framr-1736	281	3	22	CARDINAL
framr-1736	281	4	2020	DATE
framr-1736	283	1	11	CARDINAL
framr-1736	283	2	first	ORDINAL
framr-1736	284	1	1.66	CARDINAL
framr-1736	284	2	1.66	CARDINAL
framr-1736	284	3	2.33	CARDINAL
framr-1736	284	4	2.33	CARDINAL
framr-1736	285	1	4	CARDINAL
framr-1736	287	1	the next fiscal year	DATE
framr-1736	288	1	2.56 2.58	CARDINAL
framr-1736	288	2	4.3	CARDINAL
framr-1736	289	1	2.44	CARDINAL
framr-1736	289	2	52.2 47.1	CARDINAL
framr-1736	290	1	2.44	CARDINAL
framr-1736	290	2	34.3 55.2	CARDINAL
framr-1736	291	1	2.44 2.59	CARDINAL
framr-1736	291	2	46.4 48.6	CARDINAL
framr-1736	292	1	2.39 2.53	CARDINAL
framr-1736	292	2	56.4 41.4	CARDINAL
framr-1736	293	1	2.39 2.56	CARDINAL
framr-1736	293	2	54.3 42.1	CARDINAL
framr-1736	293	3	the year	DATE
framr-1736	294	1	2.36 2.62	CARDINAL
framr-1736	294	2	48.6 43.6	CARDINAL
framr-1736	295	1	2.34 2.65	CARDINAL
framr-1736	295	2	45.7 44.3	CARDINAL
framr-1736	295	3	2.31 2.64	CARDINAL
framr-1736	295	4	52.2 42.7	CARDINAL
framr-1736	295	5	some days	DATE
framr-1736	295	6	fiscal year	DATE
framr-1736	296	1	2.31 2.63	CARDINAL
framr-1736	296	2	52.7 42.2	CARDINAL
framr-1736	298	1	2.22 2.61	CARDINAL
framr-1736	298	2	58.6 32.7	CARDINAL
framr-1736	298	3	2.22 2.65	CARDINAL
framr-1736	298	4	54.3 32.9	CARDINAL
framr-1736	298	5	2020	DATE
framr-1736	298	6	6(1	CARDINAL
framr-1736	298	7	22	CARDINAL
framr-1736	298	8	2020	DATE
framr-1736	301	1	2.19 2.74	CARDINAL
framr-1736	301	2	42.9 37.9	CARDINAL
framr-1736	302	1	2.16 2.53	CARDINAL
framr-1736	302	2	72.2 22.9	CARDINAL
framr-1736	303	1	2.13 2.62	CARDINAL
framr-1736	303	2	62.2 26.4	CARDINAL
framr-1736	304	1	2.12 2.58	CARDINAL
framr-1736	304	2	23.6	CARDINAL
framr-1736	305	1	2.11 2.52	CARDINAL
framr-1736	305	2	71.4 22.2	CARDINAL
framr-1736	306	1	2.11 2.44	CARDINAL
framr-1736	306	2	79.3 15.7	CARDINAL
framr-1736	307	1	2.29 2.65	CARDINAL
framr-1736	307	2	57.1	CARDINAL
framr-1736	307	3	25.7	CARDINAL
framr-1736	307	4	2.23 2.61	CARDINAL
framr-1736	307	5	62.9 22.2	CARDINAL
framr-1736	307	6	4	CARDINAL
framr-1736	307	7	saudi	NORP
framr-1736	310	1	60%	PERCENT
framr-1736	310	2	40%	PERCENT
framr-1736	313	1	the next fiscal year	DATE
framr-1736	313	2	first	ORDINAL
framr-1736	313	3	2.56	CARDINAL
framr-1736	313	4	second	ORDINAL
framr-1736	313	5	2.44	CARDINAL
framr-1736	313	6	third	ORDINAL
framr-1736	313	7	2.39	CARDINAL
framr-1736	313	8	fifth	ORDINAL
framr-1736	313	9	2.34	CARDINAL
framr-1736	314	1	some days	DATE
framr-1736	314	2	fiscal year	DATE
framr-1736	314	3	first	ORDINAL
framr-1736	314	4	2.31	CARDINAL
framr-1736	314	5	second	ORDINAL
framr-1736	314	6	2.20	CARDINAL
framr-1736	314	7	third	ORDINAL
framr-1736	314	8	2.19	CARDINAL
framr-1736	314	9	fourth	ORDINAL
framr-1736	314	10	2.16	CARDINAL
framr-1736	314	11	fifth	ORDINAL
framr-1736	314	12	2.13	CARDINAL
framr-1736	314	13	sixth	ORDINAL
framr-1736	314	14	2.12	CARDINAL
framr-1736	314	15	seventh	ORDINAL
framr-1736	314	16	2.11	CARDINAL
framr-1736	314	17	2020	DATE
framr-1736	314	18	6(1	CARDINAL
framr-1736	314	19	22	CARDINAL
framr-1736	314	20	2020	DATE
framr-1736	316	1	eighth	CARDINAL
framr-1736	316	2	2.09	CARDINAL
framr-1736	316	3	2.03	CARDINAL
framr-1736	317	1	second	ORDINAL
framr-1736	318	1	2.33	CARDINAL
framr-1736	318	2	2.33	CARDINAL
framr-1736	318	3	3.66	CARDINAL
framr-1736	318	4	3.66	CARDINAL
framr-1736	319	1	table-5	ORG
framr-1736	321	1	1 4.41 2.74	QUANTITY
framr-1736	322	1	2 4.27	CARDINAL
framr-1736	322	2	2.78	CARDINAL
framr-1736	323	1	3 4.14	CARDINAL
framr-1736	323	2	2.82	CARDINAL
framr-1736	324	1	4 4.12 2.77	CARDINAL
framr-1736	325	1	5 4.27	CARDINAL
framr-1736	325	2	2.75	CARDINAL
framr-1736	326	1	6 4.26 1.25	CARDINAL
framr-1736	327	1	3.93 2.94	QUANTITY
framr-1736	327	2	4.14 2.53	CARDINAL
framr-1736	327	3	5	CARDINAL
framr-1736	327	4	4.14	CARDINAL
framr-1736	327	5	0.53	CARDINAL
framr-1736	330	1	first	ORDINAL
framr-1736	330	2	4.41	CARDINAL
framr-1736	333	1	3.93	CARDINAL
framr-1736	338	1	first	ORDINAL
framr-1736	339	1	2020	DATE
framr-1736	339	2	6(1	CARDINAL
framr-1736	339	3	22	CARDINAL
framr-1736	339	4	2020	DATE
framr-1736	341	1	table-6	PERSON
framr-1736	342	1	4.14 2.53	CARDINAL
framr-1736	342	2	4.13 2.61	CARDINAL
framr-1736	342	3	4.21 2.32	CARDINAL
framr-1736	342	4	saudi	NORP
framr-1736	342	5	4.22 2.64	CARDINAL
framr-1736	342	6	4.13 2.52	CARDINAL
framr-1736	342	7	4.12 2.46	CARDINAL
framr-1736	342	8	4.21 2.64	CARDINAL
framr-1736	342	9	4.29 2.49	CARDINAL
framr-1736	342	10	less than five years	DATE
framr-1736	342	11	5-10 years	DATE
framr-1736	342	12	3.98 2.65	CARDINAL
framr-1736	342	13	more than ten year	DATE
framr-1736	342	14	4.21 2.52	CARDINAL
framr-1736	342	15	6	CARDINAL
framr-1736	343	1	anova	ORG
framr-1736	345	1	anova	ORG
framr-1736	346	1	2.192 2	MONEY
framr-1736	346	2	2.715	CARDINAL
framr-1736	346	3	2.122	CARDINAL
framr-1736	346	4	2.548	MONEY
framr-1736	346	5	2.991	CARDINAL
framr-1736	346	6	2	MONEY
framr-1736	346	7	2.177	MONEY
framr-1736	346	8	2.687	CARDINAL
framr-1736	346	9	1.217	CARDINAL
framr-1736	346	10	2.299	CARDINAL
framr-1736	346	11	37.258	CARDINAL
framr-1736	346	12	2.282	CARDINAL
framr-1736	346	13	2442.428 142	CARDINAL
framr-1736	346	14	7	CARDINAL
framr-1736	346	15	2.25≥	CARDINAL
framr-1736	347	1	second	ORDINAL
framr-1736	349	1	3.89 2.59	CARDINAL
framr-1736	349	2	3.71 2.63	CARDINAL
framr-1736	349	3	3.64 1.11	CARDINAL
framr-1736	349	4	saudi	NORP
framr-1736	349	5	3.66 2.64	CARDINAL
framr-1736	349	6	3.92 2.59	CARDINAL
framr-1736	349	7	3.83 2.62	CARDINAL
framr-1736	349	8	3.78 2.55	CARDINAL
framr-1736	349	9	3.95 2.64	CARDINAL
framr-1736	349	10	less than five years	DATE
framr-1736	349	11	5-10 years	DATE
framr-1736	349	12	3.76 2.65	CARDINAL
framr-1736	349	13	more than ten year	DATE
framr-1736	349	14	3.91 2.57	CARDINAL
framr-1736	349	15	8	CARDINAL
framr-1736	349	16	2020	DATE
framr-1736	349	17	6(1	CARDINAL
framr-1736	349	18	22	CARDINAL
framr-1736	349	19	2020	DATE
framr-1736	352	1	anova	ORG
framr-1736	354	1	anova	ORG
framr-1736	355	1	2.731	CARDINAL
framr-1736	355	2	2	MONEY
framr-1736	355	3	2.365	MONEY
framr-1736	355	4	2.858	CARDINAL
framr-1736	355	5	2.125	MONEY
framr-1736	355	6	2.866	CARDINAL
framr-1736	355	7	2.324	CARDINAL
framr-1736	355	8	2.238	CARDINAL
framr-1736	355	9	2	MONEY
framr-1736	355	10	2.719	MONEY
framr-1736	355	11	132 2.362	QUANTITY
framr-1736	355	12	2136.796 142	CARDINAL
framr-1736	355	13	9	CARDINAL
framr-1736	355	14	2.25≥	CARDINAL
framr-1736	356	1	12	CARDINAL
framr-1736	356	2		CARDINAL
framr-1736	357	1		CARDINAL
framr-1736	359	1		CARDINAL
framr-1736	360	1		CARDINAL
framr-1736	361	1		CARDINAL
framr-1736	362	1		CARDINAL
framr-1736	365	1	abu alkhair	PERSON
framr-1736	365	2	a. a. a.	PERSON
framr-1736	365	3	2018	DATE
framr-1736	366	1	yemen	GPE
framr-1736	368	1	abu tammam	PERSON
framr-1736	368	2	m. m. s.	PERSON
framr-1736	368	3	2013	DATE
framr-1736	371	1	middle east university	ORG
framr-1736	371	2	amman	GPE
framr-1736	372	1	2020	DATE
framr-1736	372	2	6(1	CARDINAL
framr-1736	372	3	22	CARDINAL
framr-1736	372	4	2020	DATE
framr-1736	374	1	agostini, m., & favero	PERSON
framr-1736	374	2	2012	DATE
framr-1736	375	1	sunbeam corp.	ORG
framr-1736	375	2	department of management	ORG
framr-1736	375	3	university of venice	ORG
framr-1736	376	1	alanqari, h. a.	ORG
framr-1736	376	2	2007	DATE
framr-1736	377	1	saudi arabia	GPE
framr-1736	377	2	3rd	ORDINAL
framr-1736	378	1	jeddah	GPE
framr-1736	378	2	saudi arabia	GPE
framr-1736	379	1	alazmi	PERSON
framr-1736	379	2	f. m.	PERSON
framr-1736	379	3	2015	DATE
framr-1736	380	1	kuwait	GPE
framr-1736	381	1	department of accounting	ORG
framr-1736	381	2	banha university	ORG
framr-1736	381	3	egypt	GPE
framr-1736	382	1	ali	PERSON
framr-1736	382	2	e. o. a.	PERSON
framr-1736	382	3	2017	CARDINAL
framr-1736	384	1	kassala	PERSON
framr-1736	386	1	alkhashawi	PERSON
framr-1736	386	2	a. m.	PERSON
framr-1736	386	3	m. n. (	PERSON
framr-1736	386	4	2008	DATE
framr-1736	388	1	9th	ORDINAL
framr-1736	388	2	kuwait	GPE
framr-1736	389	1	almaqtari	GPE
framr-1736	389	2	m. t. s.	PERSON
framr-1736	389	3	2011	DATE
framr-1736	390	1	yemen	GPE
framr-1736	391	1	damascus university journal	ORG
framr-1736	391	2	27(4	CARDINAL
framr-1736	391	3	405	CARDINAL
framr-1736	392	1	alqari	ORG
framr-1736	392	2	m. m. a.	PERSON
framr-1736	392	3	2010	DATE
framr-1736	393	1	ma	ORG
framr-1736	394	1	faculty of economics	ORG
framr-1736	395	1	jeddah	PERSON
framr-1736	395	2	abdulaziz university	PERSON
framr-1736	396	1	h. f. m.	PERSON
framr-1736	396	2	f. j. h. (	PERSON
framr-1736	396	3	2011	DATE
framr-1736	397	1	the amman stock exchange	ORG
framr-1736	398	1	baghdad	GPE
framr-1736	398	2	economic sciences university	ORG
framr-1736	398	3	355	CARDINAL
framr-1736	399	1	m. s. a.	PERSON
framr-1736	399	2	2007	DATE
framr-1736	400	1	1st	ORDINAL
framr-1736	401	1	jeddah	GPE
framr-1736	401	2	saudi arabia	GPE
framr-1736	401	3	saudi	NORP
framr-1736	402	1	alsayaghi	PERSON
framr-1736	402	2	m. h. a. s.	PERSON
framr-1736	402	3	2018	DATE
framr-1736	403	1	sudanese	NORP
framr-1736	404	1	ph.d	ORG
framr-1736	405	1	sudan university of science	ORG
framr-1736	406	1	alwashali	GPE
framr-1736	406	2	a. m. a.	PERSON
framr-1736	406	3	2010	DATE
framr-1736	408	1	faculty of economics	ORG
framr-1736	409	1	yemen	GPE
framr-1736	409	2	university of ibb	ORG
framr-1736	410	1	alzain	GPE
framr-1736	410	2	y. a.	PERSON
framr-1736	410	3	2017	CARDINAL
framr-1736	411	1	sudan	GPE
framr-1736	412	1	sudan	GPE
framr-1736	413	1	amora	PERSON
framr-1736	413	2	a.	PERSON
framr-1736	413	3	2011	DATE
framr-1736	415	1	university of blida	ORG
framr-1736	415	2	algeria	GPE
framr-1736	416	1	l. b.	PERSON
framr-1736	416	2	2010	DATE
framr-1736	418	1	1/3/2019	DATE
framr-1736	419	1	bernoth	PERSON
framr-1736	419	2	k., & wolff	ORG
framr-1736	419	3	2006	DATE
framr-1736	421	1	premia	ORG
framr-1736	422	1	scottish journal	ORG
framr-1736	422	2	55(4	CARDINAL
framr-1736	422	3	465 487	CARDINAL
framr-1736	423	1	farag	ORG
framr-1736	423	2	s.	PERSON
framr-1736	423	3	2009	DATE
framr-1736	425	1	suez canal university: portsaid	ORG
framr-1736	426	1	fearnley	GPE
framr-1736	426	2	s.	GPE
framr-1736	426	3	beattie	GPE
framr-1736	426	4	v. a.	PERSON
framr-1736	426	5	2005	DATE
framr-1736	428	1	journal of international accounting research	ORG
framr-1736	428	2	4(1	CARDINAL
framr-1736	428	3	39-71.available	CARDINAL
framr-1736	428	4	https://doi.org/10.2308/jiar.2005.4.1.39	PERSON
framr-1736	429	1	hamada	ORG
framr-1736	429	2	r.	PERSON
framr-1736	429	3	2010	DATE
framr-1736	431	1	damascus university journal of economic and	ORG
framr-1736	431	2	26(2	CARDINAL
framr-1736	431	3	87	CARDINAL
framr-1736	432	1	hammad	PERSON
framr-1736	432	2	t. a.	PERSON
framr-1736	432	3	2006	DATE
framr-1736	434	1	ain shams university	ORG
framr-1736	435	1	egypt	GPE
framr-1736	435	2	el dar el gamaya	GPE
framr-1736	436	1	jameson	PERSON
framr-1736	436	2	m. (	PERSON
framr-1736	436	3	1988	DATE
framr-1736	438	1	london	GPE
framr-1736	438	2	kogan	PERSON
framr-1736	439	1	karim	PERSON
framr-1736	439	2	a. m.	PERSON
framr-1736	439	3	fowzia	NORP
framr-1736	439	4	r., & rashid	ORG
framr-1736	439	5	m. m.	PERSON
framr-1736	439	6	2011	DATE
framr-1736	441	1	world journal of social sciences	ORG
framr-1736	441	2	1(3	CARDINAL
framr-1736	441	3	1-15	CARDINAL
framr-1736	442	1	kharwat	ORG
framr-1736	442	2	e. a.	PERSON
framr-1736	442	3	2009	DATE
framr-1736	444	1	satil journal	ORG
framr-1736	444	2	7(3	CARDINAL
framr-1736	444	3	147	CARDINAL
framr-1736	445	1	m. (	PERSON
framr-1736	445	2	1997	DATE
framr-1736	446	1	1st	ORDINAL
framr-1736	447	1	amman	GPE
framr-1736	447	2	jordan: institute of banking	ORG
framr-1736	448	1	s. e. (	PERSON
framr-1736	448	2	2004	DATE
framr-1736	450	1	57-63	CARDINAL
framr-1736	451	1	2020	DATE
framr-1736	451	2	6(1	CARDINAL
framr-1736	451	3	22	CARDINAL
framr-1736	451	4	2020	DATE
framr-1736	453	1	saleh	PERSON
framr-1736	453	2	m., & fatiha	ORG
framr-1736	453	3	2010	DATE
framr-1736	456	1	saad dahlab university	PERSON
framr-1736	456	2	blida	GPE
framr-1736	456	3	algeria	GPE
framr-1736	457	1	salome	ORG
framr-1736	457	2	e. n.	PERSON
framr-1736	457	3	ogbonna	GPE
framr-1736	457	4	m. i.	PERSON
framr-1736	457	5	marcel	GPE
framr-1736	457	6	e. c., & echezonachi	PERSON
framr-1736	457	7	o. e.	PERSON
framr-1736	457	8	2012	DATE
framr-1736	459	1	kuwait	GPE
framr-1736	459	2	arabian	NORP
framr-1736	459	3	1-30	CARDINAL
framr-1736	460	1	saudi	NORP
framr-1736	461	1	2000	DATE
framr-1736	463	1	riyadh	GPE
framr-1736	463	2	saudi	NORP