id	sid	eid	entity	type
hassl-3192	1	1	569	CARDINAL
hassl-3192	1	2	2022	CARDINAL
hassl-3192	3	1	indonesia humanities	ORG
hassl-3192	3	2	social sciences	ORG
hassl-3192	3	3	2022	CARDINAL
hassl-3192	4	1	10	CARDINAL
hassl-3192	4	2	4	CARDINAL
hassl-3192	5	1	569	CARDINAL
hassl-3192	5	2	2312-4318	CARDINAL
hassl-3192	5	3	2312-5659	DATE
hassl-3192	5	4	10.18488/73.v10i4.3192	CARDINAL
hassl-3192	5	5	2022	CARDINAL
hassl-3192	7	1	harymawan1	PERSON
hassl-3192	8	1	nasih3 khairul anuar kamarudin4 1,2,3department	PERSON
hassl-3192	8	2	indonesia	GPE
hassl-3192	9	1	1email	DATE
hassl-3192	9	2	harymawan.iman@feb.unair.ac.id 2email	CARDINAL
hassl-3192	9	3	3email	CARDINAL
hassl-3192	9	4	university of wollongong	ORG
hassl-3192	9	5	dubai	GPE
hassl-3192	9	6	united arab emirates	GPE
hassl-3192	10	1	4email	CARDINAL
hassl-3192	10	2	khairulkamarudin@uowdubai.ac.ae	ORG
hassl-3192	10	3	27	CARDINAL
hassl-3192	10	4	2022	CARDINAL
hassl-3192	10	5	10	CARDINAL
hassl-3192	10	6	17	CARDINAL
hassl-3192	10	7	15	CARDINAL
hassl-3192	10	8	november 2022	DATE
hassl-3192	10	9	covid-19	ORG
hassl-3192	10	10	indonesia	GPE
hassl-3192	11	1	covid-19	GPE
hassl-3192	11	2	2019	DATE
hassl-3192	12	1	covid-19	PERSON
hassl-3192	13	1	indonesian	NORP
hassl-3192	13	2	2018	DATE
hassl-3192	13	3	2020	DATE
hassl-3192	14	1	heckman	PERSON
hassl-3192	14	2	2	CARDINAL
hassl-3192	16	1	cem	ORG
hassl-3192	16	2	heckman 2	PERSON
hassl-3192	18	1	first	ORDINAL
hassl-3192	19	1	covid-19	PRODUCT
hassl-3192	20	1	1	CARDINAL
hassl-3192	20	2	chung & kallapur	ORG
hassl-3192	20	3	2003	DATE
hassl-3192	20	4	craswell	ORG
hassl-3192	20	5	& laughton	PERSON
hassl-3192	20	6	2002	DATE
hassl-3192	20	7	reynolds & francis, 2000	ORG
hassl-3192	23	1	reichelt, & wang	ORG
hassl-3192	23	2	2005	DATE
hassl-3192	24	1	mailto:khairulkamarudin@uowdubai.ac.ae	PRODUCT
hassl-3192	24	2	social sciences letters	ORG
hassl-3192	24	3	2022	CARDINAL
hassl-3192	24	4	569	CARDINAL
hassl-3192	24	5	2022	CARDINAL
hassl-3192	27	1	hours	TIME
hassl-3192	29	1	kim	PERSON
hassl-3192	29	2	kim, & zang	ORG
hassl-3192	29	3	2010	DATE
hassl-3192	29	4	francis & yu	ORG
hassl-3192	29	5	2009	DATE
hassl-3192	31	1	covid-19	ORG
hassl-3192	32	1	three	CARDINAL
hassl-3192	32	2	dong, robinson, & xu,	ORG
hassl-3192	32	3	2018	DATE
hassl-3192	33	1	covid-19	GPE
hassl-3192	33	2	2019	DATE
hassl-3192	33	3	mickeler & cleveland	ORG
hassl-3192	33	4	2020	DATE
hassl-3192	35	1	indonesian	NORP
hassl-3192	35	2	2020	DATE
hassl-3192	36	1	indonesia	GPE
hassl-3192	37	1	hours	TIME
hassl-3192	37	2	bronson	ORG
hassl-3192	37	3	hogan	PERSON
hassl-3192	37	4	johnson, & ramesh	ORG
hassl-3192	37	5	2011	DATE
hassl-3192	37	6	krishnan & yang	ORG
hassl-3192	37	7	2009	DATE
hassl-3192	38	1	covid-19	PERSON
hassl-3192	39	1	kim	PERSON
hassl-3192	39	2	qiu, & zang	ORG
hassl-3192	39	3	2012	DATE
hassl-3192	39	4	jensen	PERSON
hassl-3192	39	5	kim, & yi	ORG
hassl-3192	39	6	2015	DATE
hassl-3192	41	1	agarwal & hauswald	ORG
hassl-3192	41	2	2010	DATE
hassl-3192	41	3	2012	DATE
hassl-3192	41	4	kang & kim, 2008	ORG
hassl-3192	41	5	2022	CARDINAL
hassl-3192	41	6	petersen & rajan	ORG
hassl-3192	41	7	2002	DATE
hassl-3192	42	1	2010	DATE
hassl-3192	42	2	francis & yu	ORG
hassl-3192	42	3	2009	DATE
hassl-3192	43	1	beck	GPE
hassl-3192	43	2	gunn, & hallman	ORG
hassl-3192	43	3	2019	DATE
hassl-3192	45	1	hong	GPE
hassl-3192	45	2	kubik, & stein	ORG
hassl-3192	45	3	2004	DATE
hassl-3192	48	1	covid-19	PERSON
hassl-3192	48	2	jamie	PERSON
hassl-3192	48	3	suzana	PERSON
hassl-3192	48	4	joanne, & clive	ORG
hassl-3192	48	5	2020	DATE
hassl-3192	48	6	lee	GPE
hassl-3192	48	7	chung, & morscheck, 2020	ORG
hassl-3192	50	1	kinney & mcdaniel	ORG
hassl-3192	50	2	1993	DATE
hassl-3192	50	3	2014	DATE
hassl-3192	51	1	indonesian	NORP
hassl-3192	51	2	indonesia	GPE
hassl-3192	51	3	covid-19	PRODUCT
hassl-3192	52	1	indonesian	NORP
hassl-3192	52	2	jasa keuangan	PERSON
hassl-3192	52	3	18	CARDINAL
hassl-3192	52	4	covid-19	CARDINAL
hassl-3192	53	1	covid-19	GPE
hassl-3192	53	2	indonesia	GPE
hassl-3192	53	3	social sciences letters	ORG
hassl-3192	53	4	2022	CARDINAL
hassl-3192	53	5	569	CARDINAL
hassl-3192	53	6	583 571	CARDINAL
hassl-3192	53	7	2022	CARDINAL
hassl-3192	55	1	covid-19	PERSON
hassl-3192	56	1	indonesian	NORP
hassl-3192	56	2	2018	DATE
hassl-3192	56	3	2019	DATE
hassl-3192	56	4	the indonesia stock exchange	ORG
hassl-3192	57	1	the years 2018	DATE
hassl-3192	57	2	2019	DATE
hassl-3192	57	3	the year	DATE
hassl-3192	57	4	2020	DATE
hassl-3192	58	1	covid-19	PRODUCT
hassl-3192	59	1	2	CARDINAL
hassl-3192	60	1	3	CARDINAL
hassl-3192	61	1	section 4	LAW
hassl-3192	62	1	section 5	LAW
hassl-3192	63	1	2	CARDINAL
hassl-3192	63	2	2.1	CARDINAL
hassl-3192	64	1	reynolds & francis, 2000	ORG
hassl-3192	65	1	malhotra & morris	ORG
hassl-3192	65	2	2009	DATE
hassl-3192	66	1	1992	DATE
hassl-3192	67	1	dong et al.	PERSON
hassl-3192	67	2	2018	DATE
hassl-3192	69	1	2018	DATE
hassl-3192	71	1	knechel	GPE
hassl-3192	71	2	naiker, & pacheco	ORG
hassl-3192	71	3	2007	DATE
hassl-3192	72	1	1992	DATE
hassl-3192	72	2	beck et al	PERSON
hassl-3192	73	1	2019	DATE
hassl-3192	75	1	1992	DATE
hassl-3192	75	2	ten	CARDINAL
hassl-3192	78	1	2.2	CARDINAL
hassl-3192	78	2	covid-19	PERSON
hassl-3192	80	1	alford	ORG
hassl-3192	80	2	jones, & zmijewski, 1994	ORG
hassl-3192	80	3	chambers & penman	ORG
hassl-3192	80	4	1984	DATE
hassl-3192	81	1	covid-19	ORG
hassl-3192	82	1	indonesian	NORP
hassl-3192	82	2	covid-19	PRODUCT
hassl-3192	82	3	indonesia	GPE
hassl-3192	82	4	covid-19	PRODUCT
hassl-3192	82	5	social sciences letters	ORG
hassl-3192	82	6	2022	CARDINAL
hassl-3192	82	7	569	CARDINAL
hassl-3192	82	8	583 572	CARDINAL
hassl-3192	82	9	2022	CARDINAL
hassl-3192	85	1	covid-19	ORG
hassl-3192	85	2	yu	GPE
hassl-3192	85	3	2017	DATE
hassl-3192	86	1	indonesian	NORP
hassl-3192	87	1	18	CARDINAL
hassl-3192	87	2	jasa keuangan)/iii/2020	PERSON
hassl-3192	87	3	covid-19	ORG
hassl-3192	88	1	2018	DATE
hassl-3192	89	1	covid-19	PERSON
hassl-3192	90	1	covid-19	PRODUCT
hassl-3192	90	2	mickeler & cleveland	ORG
hassl-3192	90	3	2020	DATE
hassl-3192	92	1	2012	DATE
hassl-3192	92	2	jensen et al.	PERSON
hassl-3192	92	3	2015	DATE
hassl-3192	92	4	lópez & rich	ORG
hassl-3192	92	5	2017	DATE
hassl-3192	93	1	beck et al.	PERSON
hassl-3192	93	2	2019	DATE
hassl-3192	94	1	covid-19	PERSON
hassl-3192	94	2	lee et al.	PERSON
hassl-3192	94	3	2020	DATE
hassl-3192	94	4	2017	DATE
hassl-3192	95	1	covid-19	ORG
hassl-3192	95	2	indonesian	NORP
hassl-3192	95	3	82/2020	CARDINAL
hassl-3192	95	4	covid-19	GPE
hassl-3192	96	1	covid-19	ORG
hassl-3192	96	2	37	CARDINAL
hassl-3192	97	1	jakarta	GPE
hassl-3192	98	1	covid-19	ORG
hassl-3192	99	1	covid-19	ORG
hassl-3192	99	2	jamie et al.	PERSON
hassl-3192	99	3	2020	DATE
hassl-3192	100	1	2012	DATE
hassl-3192	103	1	second	ORDINAL
hassl-3192	105	1	3	CARDINAL
hassl-3192	105	2	covid-19	PERSON
hassl-3192	107	1	the indonesia stock exchange	ORG
hassl-3192	108	1	the years 2018	DATE
hassl-3192	108	2	2019	DATE
hassl-3192	108	3	the years	DATE
hassl-3192	108	4	2020	DATE
hassl-3192	110	1	gul, & tsui	ORG
hassl-3192	110	2	2000	DATE
hassl-3192	110	3	2012	DATE
hassl-3192	110	4	deangelo	PERSON
hassl-3192	110	5	1981	DATE
hassl-3192	110	6	healy	ORG
hassl-3192	110	7	1985	DATE
hassl-3192	110	8	jones	ORG
hassl-3192	110	9	1991	DATE
hassl-3192	110	10	kim	PERSON
hassl-3192	110	11	lee	PERSON
hassl-3192	110	12	2015	DATE
hassl-3192	110	13	1	CARDINAL
hassl-3192	110	14	𝑁𝐷𝐴𝑖𝑡	CARDINAL
hassl-3192	111	1	1/𝑇𝐴𝑠𝑖𝑡	CARDINAL
hassl-3192	111	2	1	CARDINAL
hassl-3192	113	1	1	CARDINAL
hassl-3192	114	1	𝑃𝑃𝐸𝑖𝑡/𝑇𝐴𝑠𝑖𝑡	ORG
hassl-3192	114	2	1	CARDINAL
hassl-3192	114	3	1	CARDINAL
hassl-3192	114	4	1	CARDINAL
hassl-3192	114	5	1	CARDINAL
hassl-3192	114	6	trev	PERSON
hassl-3192	115	1	social sciences letters	ORG
hassl-3192	115	2	2022	CARDINAL
hassl-3192	115	3	569	CARDINAL
hassl-3192	115	4	583 573	CARDINAL
hassl-3192	115	5	2022	CARDINAL
hassl-3192	117	1	1	CARDINAL
hassl-3192	119	1	nda	PERSON
hassl-3192	120	1	year	DATE
hassl-3192	120	2	previous year	DATE
hassl-3192	120	3	ppe	ORG
hassl-3192	120	4	the previous year's	DATE
hassl-3192	120	5	dan α3 :	PERSON
hassl-3192	120	6	2	CARDINAL
hassl-3192	120	7	3	CARDINAL
hassl-3192	120	8	2	CARDINAL
hassl-3192	120	9	trev	PERSON
hassl-3192	120	10	ppe	ORG
hassl-3192	121	1	3	CARDINAL
hassl-3192	122	1	dcl	ORG
hassl-3192	123	1	4	CARDINAL
hassl-3192	124	1	1/𝑇𝐴𝑠𝑖𝑡	CARDINAL
hassl-3192	124	2	1	CARDINAL
hassl-3192	126	1	1	CARDINAL
hassl-3192	126	2	𝑃𝑃𝐸𝑖𝑡/𝑇𝐴𝑠𝑖𝑡	ORG
hassl-3192	126	3	1	CARDINAL
hassl-3192	127	1	2	CARDINAL
hassl-3192	128	1	……………………	PRODUCT
hassl-3192	129	1	3	CARDINAL
hassl-3192	129	2	− 1| ∗	PERSON
hassl-3192	129	3	………………………………………………	PRODUCT
hassl-3192	129	4	4	CARDINAL
hassl-3192	129	5	2	CARDINAL
hassl-3192	129	6	3	CARDINAL
hassl-3192	129	7	2	CARDINAL
hassl-3192	129	8	3	CARDINAL
hassl-3192	130	1	2	CARDINAL
hassl-3192	132	1	year	DATE
hassl-3192	132	2	dan	PERSON
hassl-3192	132	3	1	CARDINAL
hassl-3192	132	4	2	DATE
hassl-3192	132	5	3	CARDINAL
hassl-3192	132	6	a particular year	DATE
hassl-3192	132	7	a specific	DATE
hassl-3192	132	8	fiscal year	DATE
hassl-3192	132	9	a particular year	DATE
hassl-3192	132	10	a particular year	DATE
hassl-3192	133	1	a particular year	DATE
hassl-3192	133	2	3	CARDINAL
hassl-3192	134	1	annual	DATE
hassl-3192	136	1	2012	DATE
hassl-3192	136	2	francis et al	PERSON
hassl-3192	137	1	2005	DATE
hassl-3192	137	2	pirinsky	PERSON
hassl-3192	137	3	wang	PERSON
hassl-3192	137	4	2006	DATE
hassl-3192	138	1	chang	PERSON
hassl-3192	138	2	jang	PERSON
hassl-3192	138	3	2017	DATE
hassl-3192	139	1	4	CARDINAL
hassl-3192	140	1	1	CARDINAL
hassl-3192	140	2	𝐺𝑒𝑜_𝑝𝑟𝑜𝑥𝑖𝑚𝑖𝑡𝑦𝑖𝑡	ORG
hassl-3192	140	3	𝐶𝐹𝑂𝑖𝑡	ORG
hassl-3192	140	4	𝐼𝑛𝑑𝑢𝑠𝑡𝑟𝑦 𝐹𝑖𝑥𝑒𝑑	PERSON
hassl-3192	140	5	𝑌𝑒𝑎𝑟 𝐹𝑖𝑥𝑒𝑑	PERSON
hassl-3192	140	6	social sciences letters	ORG
hassl-3192	140	7	2022	CARDINAL
hassl-3192	140	8	569	CARDINAL
hassl-3192	140	9	583 574	CARDINAL
hassl-3192	140	10	2022	CARDINAL
hassl-3192	142	1	𝐹𝑖𝑥𝑒𝑑 𝐸𝑓𝑓𝑒𝑐𝑡	PERSON
hassl-3192	142	2	𝐹𝑖𝑥𝑒𝑑 𝐸𝑓𝑓𝑒𝑐𝑡	PERSON
hassl-3192	142	3	5	CARDINAL
hassl-3192	142	4	4	CARDINAL
hassl-3192	145	1	1	CARDINAL
hassl-3192	145	2	the year	DATE
hassl-3192	145	3	covid-19	PRODUCT
hassl-3192	145	4	0	CARDINAL
hassl-3192	147	1	board size board	ORG
hassl-3192	148	1	one year	DATE
hassl-3192	149	1	arl	ORG
hassl-3192	150	1	rmc risk management committee	ORG
hassl-3192	150	2	1	CARDINAL
hassl-3192	150	3	0	CARDINAL
hassl-3192	158	1	year	DATE
hassl-3192	158	2	year	DATE
hassl-3192	158	3	year	DATE
hassl-3192	160	1	1	CARDINAL
hassl-3192	161	1	5	CARDINAL
hassl-3192	161	2	1197	CARDINAL
hassl-3192	161	3	400	CARDINAL
hassl-3192	164	1	4	CARDINAL
hassl-3192	164	2	4.1	CARDINAL
hassl-3192	165	1	6	CARDINAL
hassl-3192	166	1	0.096	CARDINAL
hassl-3192	166	2	2055km	QUANTITY
hassl-3192	166	3	107,423	CARDINAL
hassl-3192	169	1	social sciences letters	ORG
hassl-3192	169	2	2022	CARDINAL
hassl-3192	169	3	569	CARDINAL
hassl-3192	169	4	583 575	CARDINAL
hassl-3192	169	5	2022	CARDINAL
hassl-3192	171	1	5	CARDINAL
hassl-3192	172	1	1197	CARDINAL
hassl-3192	172	2	400	CARDINAL
hassl-3192	172	3	797	CARDINAL
hassl-3192	174	1	n %	PERCENT
hassl-3192	176	1	13 52.00	CARDINAL
hassl-3192	176	2	25 100	CARDINAL
hassl-3192	176	3	1	CARDINAL
hassl-3192	176	4	55	CARDINAL
hassl-3192	176	5	100	CARDINAL
hassl-3192	176	6	2	CARDINAL
hassl-3192	176	7	93 46.73	CARDINAL
hassl-3192	176	8	53.27	CARDINAL
hassl-3192	176	9	199 100	CARDINAL
hassl-3192	176	10	3	CARDINAL
hassl-3192	176	11	60	CARDINAL
hassl-3192	176	12	62	CARDINAL
hassl-3192	176	13	4	CARDINAL
hassl-3192	177	1	58	CARDINAL
hassl-3192	177	2	70 54.69	CARDINAL
hassl-3192	177	3	100	CARDINAL
hassl-3192	177	4	5	CARDINAL
hassl-3192	177	5	40	CARDINAL
hassl-3192	177	6	75 100	CARDINAL
hassl-3192	177	7	6	CARDINAL
hassl-3192	177	8	0.00 49	DATE
hassl-3192	177	9	49 100	CARDINAL
hassl-3192	177	10	7	CARDINAL
hassl-3192	177	11	45.59	CARDINAL
hassl-3192	177	12	68 100	CARDINAL
hassl-3192	177	13	8)	CARDINAL
hassl-3192	177	14	8 42.11	CARDINAL
hassl-3192	177	15	19 100	CARDINAL
hassl-3192	177	16	358	CARDINAL
hassl-3192	177	17	439 55.08 797 100	QUANTITY
hassl-3192	178	1	one	CARDINAL
hassl-3192	179	1	6	CARDINAL
hassl-3192	181	1	a. statistics	PERSON
hassl-3192	181	2	10.300	MONEY
hassl-3192	181	3	0.551 1.000 0.498 0.000 1.000	MONEY
hassl-3192	181	4	0.401	CARDINAL
hassl-3192	181	5	0.375	MONEY
hassl-3192	181	6	1.200	CARDINAL
hassl-3192	181	7	8.521 8.000	MONEY
hassl-3192	181	8	4.604 4.000	QUANTITY
hassl-3192	181	9	arl	ORG
hassl-3192	181	10	4.461	CARDINAL
hassl-3192	181	11	4.454	MONEY
hassl-3192	181	12	0.306	MONEY
hassl-3192	181	13	rmc	ORG
hassl-3192	181	14	0.144 0.000 0.352 0.000 1.000	MONEY
hassl-3192	181	15	0.476 1.048 0.006	QUANTITY
hassl-3192	181	16	2.413	CARDINAL
hassl-3192	181	17	0.051	CARDINAL
hassl-3192	181	18	0.914	CARDINAL
hassl-3192	181	19	0.102 0.062 0.117	MONEY
hassl-3192	181	20	0.001	CARDINAL
hassl-3192	181	21	3.595	CARDINAL
hassl-3192	181	22	73.010	CARDINAL
hassl-3192	181	23	6	CARDINAL
hassl-3192	182	1	the previous year	DATE
hassl-3192	184	1	at least four	CARDINAL
hassl-3192	184	2	4.000	CARDINAL
hassl-3192	185	1	social sciences letters	ORG
hassl-3192	185	2	2022	CARDINAL
hassl-3192	185	3	569	CARDINAL
hassl-3192	185	4	583 576	CARDINAL
hassl-3192	185	5	2022	CARDINAL
hassl-3192	187	1	6	CARDINAL
hassl-3192	189	1	b.	PERSON
hassl-3192	190	1	dev min max	PERSON
hassl-3192	191	1	dev min max aq_jon -0.081	PERSON
hassl-3192	191	2	0.091	CARDINAL
hassl-3192	192	1	9.400	CARDINAL
hassl-3192	192	2	114.829	MONEY
hassl-3192	192	3	1.000 1.000	CARDINAL
hassl-3192	192	4	1.000	CARDINAL
hassl-3192	192	5	8.796	CARDINAL
hassl-3192	192	6	8.000	CARDINAL
hassl-3192	192	7	4.000	MONEY
hassl-3192	192	8	arl	ORG
hassl-3192	192	9	4.364	CARDINAL
hassl-3192	192	10	4.511 0.339	MONEY
hassl-3192	192	11	rmc	ORG
hassl-3192	192	12	0.098	CARDINAL
hassl-3192	193	1	0.466	MONEY
hassl-3192	193	2	2.162	CARDINAL
hassl-3192	193	3	1.400	MONEY
hassl-3192	193	4	0.050	CARDINAL
hassl-3192	193	5	0.461	CARDINAL
hassl-3192	193	6	0.097 0.061 0.105	MONEY
hassl-3192	193	7	0.063	MONEY
hassl-3192	193	8	0.001	CARDINAL
hassl-3192	193	9	3.441	CARDINAL
hassl-3192	193	10	3.405 12.324	CARDINAL
hassl-3192	193	11	60.540	CARDINAL
hassl-3192	193	12	3.721	MONEY
hassl-3192	193	13	73.010	CARDINAL
hassl-3192	193	14	7	CARDINAL
hassl-3192	193	15	pearson	PERSON
hassl-3192	195	1	1	CARDINAL
hassl-3192	196	1	2	CARDINAL
hassl-3192	196	2	3	CARDINAL
hassl-3192	196	3	4	CARDINAL
hassl-3192	196	4	5	CARDINAL
hassl-3192	196	5	6	CARDINAL
hassl-3192	196	6	7	CARDINAL
hassl-3192	197	1	cov pindcomsize board	ORG
hassl-3192	197	2	arl	PERSON
hassl-3192	198	1	1	CARDINAL
hassl-3192	198	2	1.000	CARDINAL
hassl-3192	199	1	2	CARDINAL
hassl-3192	199	2	0.007	CARDINAL
hassl-3192	199	3	1.000	CARDINAL
hassl-3192	199	4	3	CARDINAL
hassl-3192	199	5	0.950	CARDINAL
hassl-3192	199	6	0.027	CARDINAL
hassl-3192	199	7	0.449	CARDINAL
hassl-3192	199	8	1.000	CARDINAL
hassl-3192	200	1	4	CARDINAL
hassl-3192	200	2	0.026	CARDINAL
hassl-3192	200	3	0.465	CARDINAL
hassl-3192	200	4	0.122	CARDINAL
hassl-3192	200	5	0.001	CARDINAL
hassl-3192	200	6	1.000	CARDINAL
hassl-3192	201	1	5	CARDINAL
hassl-3192	201	2	0.113	CARDINAL
hassl-3192	201	3	0.001	CARDINAL
hassl-3192	203	1	0.026	CARDINAL
hassl-3192	204	1	0.020	CARDINAL
hassl-3192	204	2	1.000	CARDINAL
hassl-3192	204	3	6	CARDINAL
hassl-3192	204	4	0.100	CARDINAL
hassl-3192	205	1	0.033	CARDINAL
hassl-3192	205	2	0.106	CARDINAL
hassl-3192	205	3	0.003	CARDINAL
hassl-3192	205	4	0.074	CARDINAL
hassl-3192	205	5	0.037	CARDINAL
hassl-3192	205	6	0.032	CARDINAL
hassl-3192	205	7	0.360	CARDINAL
hassl-3192	205	8	1.000	CARDINAL
hassl-3192	206	1	0.003	CARDINAL
hassl-3192	206	2	0.031	CARDINAL
hassl-3192	206	3	0.375	CARDINAL
hassl-3192	206	4	0.287	CARDINAL
hassl-3192	206	5	0.784	CARDINAL
hassl-3192	206	6	0.016	CARDINAL
hassl-3192	206	7	0.647	CARDINAL
hassl-3192	206	8	1.000	CARDINAL
hassl-3192	206	9	8	CARDINAL
hassl-3192	206	10	0.573	CARDINAL
hassl-3192	206	11	0.131	CARDINAL
hassl-3192	206	12	0.001	CARDINAL
hassl-3192	206	13	0.397	CARDINAL
hassl-3192	206	14	0.152	CARDINAL
hassl-3192	206	15	0.013	CARDINAL
hassl-3192	207	1	9	CARDINAL
hassl-3192	207	2	0.618	CARDINAL
hassl-3192	207	3	0.029	CARDINAL
hassl-3192	207	4	0.409	CARDINAL
hassl-3192	207	5	0.018	CARDINAL
hassl-3192	207	6	0.608	CARDINAL
hassl-3192	207	7	0.539	CARDINAL
hassl-3192	207	8	0.043	CARDINAL
hassl-3192	207	9	0.225	CARDINAL
hassl-3192	208	1	0.005	CARDINAL
hassl-3192	209	1	10	CARDINAL
hassl-3192	209	2	0.606	CARDINAL
hassl-3192	210	1	0.053	CARDINAL
hassl-3192	210	2	0.134	CARDINAL
hassl-3192	210	3	0.012	CARDINAL
hassl-3192	210	4	0.744	CARDINAL
hassl-3192	210	5	0.092	CARDINAL
hassl-3192	210	6	0.009	CARDINAL
hassl-3192	211	1	11	CARDINAL
hassl-3192	211	2	0.065	CARDINAL
hassl-3192	211	3	0.068	CARDINAL
hassl-3192	211	4	0.064	CARDINAL
hassl-3192	211	5	0.071	CARDINAL
hassl-3192	211	6	0.383	CARDINAL
hassl-3192	211	7	0.003	CARDINAL
hassl-3192	211	8	0.761	CARDINAL
hassl-3192	211	9	0.052	CARDINAL
hassl-3192	211	10	0.140	CARDINAL
hassl-3192	212	1	12	CARDINAL
hassl-3192	212	2	0.277	CARDINAL
hassl-3192	212	3	0.131	CARDINAL
hassl-3192	212	4	0.011	CARDINAL
hassl-3192	212	5	0.757	CARDINAL
hassl-3192	212	6	0.037	CARDINAL
hassl-3192	212	7	0.299	CARDINAL
hassl-3192	212	8	0.182	CARDINAL
hassl-3192	212	9	0.876	CARDINAL
hassl-3192	213	1	13	CARDINAL
hassl-3192	214	1	0.016	CARDINAL
hassl-3192	214	2	0.041	CARDINAL
hassl-3192	214	3	0.252	CARDINAL
hassl-3192	214	4	0.022	CARDINAL
hassl-3192	214	5	0.540	CARDINAL
hassl-3192	214	6	0.125	CARDINAL
hassl-3192	214	7	0.386	CARDINAL
hassl-3192	215	1	14	CARDINAL
hassl-3192	215	2	0.057	CARDINAL
hassl-3192	215	3	0.108	CARDINAL
hassl-3192	215	4	0.020	CARDINAL
hassl-3192	215	5	0.573	CARDINAL
hassl-3192	215	6	0.012	CARDINAL
hassl-3192	215	7	0.739	CARDINAL
hassl-3192	216	1	0.065	CARDINAL
hassl-3192	216	2	0.217	CARDINAL
hassl-3192	216	3	0.052	CARDINAL
hassl-3192	216	4	0.146	CARDINAL
hassl-3192	218	1	8	CARDINAL
hassl-3192	219	1	9	CARDINAL
hassl-3192	219	2	10	CARDINAL
hassl-3192	220	1	11	CARDINAL
hassl-3192	220	2	12	CARDINAL
hassl-3192	220	3	13	CARDINAL
hassl-3192	220	4	14	CARDINAL
hassl-3192	221	1	8	CARDINAL
hassl-3192	221	2	1.000	CARDINAL
hassl-3192	221	3	9	CARDINAL
hassl-3192	221	4	0.028	CARDINAL
hassl-3192	221	5	0.426	CARDINAL
hassl-3192	221	6	1.000	CARDINAL
hassl-3192	222	1	10	CARDINAL
hassl-3192	222	2	0.913	CARDINAL
hassl-3192	223	1	0.038	CARDINAL
hassl-3192	223	2	1.000	CARDINAL
hassl-3192	224	1	11	CARDINAL
hassl-3192	224	2	0.158	CARDINAL
hassl-3192	224	3	0.021	CARDINAL
hassl-3192	224	4	0.549	CARDINAL
hassl-3192	224	5	1.000	CARDINAL
hassl-3192	225	1	12	CARDINAL
hassl-3192	225	2	0.045	CARDINAL
hassl-3192	225	3	0.206	CARDINAL
hassl-3192	225	4	0.043	CARDINAL
hassl-3192	225	5	0.221	CARDINAL
hassl-3192	225	6	0.046	CARDINAL
hassl-3192	225	7	1.000	CARDINAL
hassl-3192	226	1	13	CARDINAL
hassl-3192	226	2	0.009	CARDINAL
hassl-3192	226	3	0.808	CARDINAL
hassl-3192	226	4	0.059	CARDINAL
hassl-3192	226	5	0.093	CARDINAL
hassl-3192	226	6	0.046	CARDINAL
hassl-3192	226	7	0.323	CARDINAL
hassl-3192	227	1	1.000	CARDINAL
hassl-3192	228	1	14	CARDINAL
hassl-3192	228	2	0.072	CARDINAL
hassl-3192	228	3	0.043	CARDINAL
hassl-3192	228	4	0.076	CARDINAL
hassl-3192	228	5	0.033	CARDINAL
hassl-3192	228	6	0.062	CARDINAL
hassl-3192	228	7	0.082	CARDINAL
hassl-3192	228	8	0.205	CARDINAL
hassl-3192	228	9	1.000	CARDINAL
hassl-3192	230	1	0.1	CARDINAL
hassl-3192	230	2	0.05	CARDINAL
hassl-3192	230	3	0.01	CARDINAL
hassl-3192	231	1	humanities	ORG
hassl-3192	231	2	social sciences letters	ORG
hassl-3192	231	3	2022	CARDINAL
hassl-3192	231	4	569	CARDINAL
hassl-3192	231	5	583 577	CARDINAL
hassl-3192	231	6	2022	CARDINAL
hassl-3192	233	1	7	CARDINAL
hassl-3192	237	1	4.2	CARDINAL
hassl-3192	238	1	indonesia	GPE
hassl-3192	238	2	1	CARDINAL
hassl-3192	239	1	8	CARDINAL
hassl-3192	240	1	5%	PERCENT
hassl-3192	241	1	1	CARDINAL
hassl-3192	244	1	8	CARDINAL
hassl-3192	245	1	ols	ORG
hassl-3192	246	1	0.96	CARDINAL
hassl-3192	246	2	0.017	CARDINAL
hassl-3192	246	3	0.58	CARDINAL
hassl-3192	246	4	0.002	CARDINAL
hassl-3192	246	5	1.65	CARDINAL
hassl-3192	246	6	arl	PERSON
hassl-3192	246	7	-1.47	ORG
hassl-3192	246	8	rmc -0.019*	PERSON
hassl-3192	246	9	0.294	CARDINAL
hassl-3192	246	10	7.46	CARDINAL
hassl-3192	246	11	year	DATE
hassl-3192	246	12	0.030	CARDINAL
hassl-3192	246	13	0.42	CARDINAL
hassl-3192	246	14	0.170	CARDINAL
hassl-3192	246	15	0.147	CARDINAL
hassl-3192	246	16	797	CARDINAL
hassl-3192	246	17	797	CARDINAL
hassl-3192	248	1	2018	DATE
hassl-3192	248	2	2019	DATE
hassl-3192	250	1	the 1% and 99.9%	PERCENT
hassl-3192	252	1	10%	PERCENT
hassl-3192	252	2	5%	PERCENT
hassl-3192	252	3	1%	PERCENT
hassl-3192	253	1	social sciences letters	ORG
hassl-3192	253	2	2022	CARDINAL
hassl-3192	253	3	569	CARDINAL
hassl-3192	253	4	583 578	CARDINAL
hassl-3192	253	5	2022	CARDINAL
hassl-3192	257	1	covid-19	ORG
hassl-3192	258	1	first	ORDINAL
hassl-3192	259	1	second	ORDINAL
hassl-3192	261	1	year-to-year	DATE
hassl-3192	266	1	2012	DATE
hassl-3192	266	2	jensen et al.	PERSON
hassl-3192	266	3	2015	DATE
hassl-3192	267	1	4	CARDINAL
hassl-3192	267	2	beck et al.	PERSON
hassl-3192	267	3	2019	DATE
hassl-3192	267	4	2010	DATE
hassl-3192	267	5	francis & yu	ORG
hassl-3192	267	6	2009	DATE
hassl-3192	269	1	first	ORDINAL
hassl-3192	269	2	covid-19	PRODUCT
hassl-3192	272	1	second	ORDINAL
hassl-3192	272	2	covid-19	PRODUCT
hassl-3192	273	1	third	ORDINAL
hassl-3192	274	1	first	ORDINAL
hassl-3192	274	2	indonesia	GPE
hassl-3192	275	1	4.3	CARDINAL
hassl-3192	275	2	2	CARDINAL
hassl-3192	276	1	covid-19	PRODUCT
hassl-3192	277	1	indonesia	GPE
hassl-3192	281	1	9	CARDINAL
hassl-3192	282	1	two	CARDINAL
hassl-3192	282	2	5%	PERCENT
hassl-3192	283	1	social sciences letters	ORG
hassl-3192	283	2	2022	CARDINAL
hassl-3192	283	3	569	CARDINAL
hassl-3192	283	4	583 579	CARDINAL
hassl-3192	283	5	2022	CARDINAL
hassl-3192	285	1	9	CARDINAL
hassl-3192	286	1	19	CARDINAL
hassl-3192	287	1	1.48	CARDINAL
hassl-3192	287	2	0.006	CARDINAL
hassl-3192	287	3	0.80	CARDINAL
hassl-3192	287	4	0.083	CARDINAL
hassl-3192	287	5	2.42	CARDINAL
hassl-3192	287	6	0.003	CARDINAL
hassl-3192	287	7	1.78	CARDINAL
hassl-3192	287	8	0.001	CARDINAL
hassl-3192	287	9	0.65	CARDINAL
hassl-3192	287	10	0.003	CARDINAL
hassl-3192	287	11	1.49	CARDINAL
hassl-3192	288	1	0.013	CARDINAL
hassl-3192	288	2	0.57	CARDINAL
hassl-3192	288	3	rmc	PERSON
hassl-3192	288	4	-0.36	ORG
hassl-3192	288	5	0.001	CARDINAL
hassl-3192	288	6	0.82	CARDINAL
hassl-3192	289	1	0.109	CARDINAL
hassl-3192	289	2	2.30	CARDINAL
hassl-3192	289	3	0.475	CARDINAL
hassl-3192	289	4	7.92	CARDINAL
hassl-3192	289	5	0.000	CARDINAL
hassl-3192	289	6	0.48	CARDINAL
hassl-3192	289	7	0.116	CARDINAL
hassl-3192	289	8	1.19	CARDINAL
hassl-3192	289	9	0.294	MONEY
hassl-3192	289	10	0.101	CARDINAL
hassl-3192	289	11	358 439	CARDINAL
hassl-3192	290	1	1 percent	PERCENT
hassl-3192	290	2	99 percent	PERCENT
hassl-3192	292	1	0.1	CARDINAL
hassl-3192	292	2	0.05	CARDINAL
hassl-3192	292	3	0.01	CARDINAL
hassl-3192	293	1	4.4	CARDINAL
hassl-3192	296	1	first	ORDINAL
hassl-3192	298	1	second	ORDINAL
hassl-3192	299	1	heckman	PERSON
hassl-3192	300	1	4.5	CARDINAL
hassl-3192	300	2	first	ORDINAL
hassl-3192	301	1	cem	ORG
hassl-3192	302	1	cem	ORG
hassl-3192	302	2	ngoc & nguyen	ORG
hassl-3192	302	3	2013	DATE
hassl-3192	303	1	10	CARDINAL
hassl-3192	304	1	social sciences letters	ORG
hassl-3192	304	2	2022	CARDINAL
hassl-3192	304	3	569	CARDINAL
hassl-3192	304	4	2022	CARDINAL
hassl-3192	306	1	10	CARDINAL
hassl-3192	308	1	0.023	CARDINAL
hassl-3192	308	2	0.70	CARDINAL
hassl-3192	308	3	0.001	CARDINAL
hassl-3192	308	4	0.55	CARDINAL
hassl-3192	308	5	arl	PERSON
hassl-3192	308	6	0.02	CARDINAL
hassl-3192	308	7	rmc	PERSON
hassl-3192	308	8	0.001	CARDINAL
hassl-3192	308	9	0.82	CARDINAL
hassl-3192	308	10	3.16	DATE
hassl-3192	308	11	year	DATE
hassl-3192	308	12	0.089 n 388	QUANTITY
hassl-3192	308	13	0.1	CARDINAL
hassl-3192	308	14	0.05	CARDINAL
hassl-3192	308	15	0.01	CARDINAL
hassl-3192	309	1	4.6	CARDINAL
hassl-3192	309	2	two	CARDINAL
hassl-3192	309	3	heckman	PERSON
hassl-3192	309	4	2012	DATE
hassl-3192	309	5	dong et al.	PERSON
hassl-3192	309	6	2018	DATE
hassl-3192	309	7	two	CARDINAL
hassl-3192	309	8	lennox, francis	ORG
hassl-3192	309	9	wang	PERSON
hassl-3192	309	10	11 heckman 2sls	QUANTITY
hassl-3192	310	1	first	ORDINAL
hassl-3192	310	2	0	CARDINAL
hassl-3192	312	1	2012	DATE
hassl-3192	313	1	1	CARDINAL
hassl-3192	314	1	1	CARDINAL
hassl-3192	315	1	first	ORDINAL
hassl-3192	315	2	12	CARDINAL
hassl-3192	315	3	pindcomsize, board size	ORG
hassl-3192	315	4	busy_auditor	ORG
hassl-3192	315	5	arl	ORG
hassl-3192	315	6	rmc	PERSON
hassl-3192	315	7	cfo	ORG
hassl-3192	315	8	first	ORDINAL
hassl-3192	316	1	second	ORDINAL
hassl-3192	317	1	first	ORDINAL
hassl-3192	318	1	second	ORDINAL
hassl-3192	321	1	social sciences letters	ORG
hassl-3192	321	2	2022	CARDINAL
hassl-3192	321	3	569	CARDINAL
hassl-3192	321	4	583 581	CARDINAL
hassl-3192	321	5	2022	CARDINAL
hassl-3192	323	1	11	CARDINAL
hassl-3192	325	1	first	ORDINAL
hassl-3192	325	2	second	ORDINAL
hassl-3192	325	3	0.026	CARDINAL
hassl-3192	325	4	-2.00	CARDINAL
hassl-3192	325	5	0.252	CARDINAL
hassl-3192	325	6	0.05	CARDINAL
hassl-3192	325	7	arl	ORG
hassl-3192	325	8	0.123	CARDINAL
hassl-3192	325	9	rmc	PERSON
hassl-3192	325	10	0.054	CARDINAL
hassl-3192	325	11	0.006	CARDINAL
hassl-3192	326	1	0.002	CARDINAL
hassl-3192	327	1	0.427	CARDINAL
hassl-3192	327	2	0.346	CARDINAL
hassl-3192	328	1	0.192	CARDINAL
hassl-3192	328	2	0.15 r2_p	QUANTITY
hassl-3192	328	3	0.1	CARDINAL
hassl-3192	329	1	0.05	CARDINAL
hassl-3192	330	1	0.01	CARDINAL
hassl-3192	331	1	5	CARDINAL
hassl-3192	331	2	al.	GPE
hassl-3192	331	3	1992	DATE
hassl-3192	332	1	first	ORDINAL
hassl-3192	332	2	indonesia	GPE
hassl-3192	332	3	indonesia stock exchange	ORG
hassl-3192	332	4	2018-2019	DATE
hassl-3192	335	1	the ministry of education	ORG
hassl-3192	335	2	indonesia	GPE
hassl-3192	335	3	2021	CARDINAL
hassl-3192	335	4	penelitian	NORP
hassl-3192	335	5	unggulan perguruan tinggi	PERSON
hassl-3192	338	1	s., & hauswald	ORG
hassl-3192	338	2	r.	NORP
hassl-3192	338	3	2010	DATE
hassl-3192	341	1	social sciences letters	ORG
hassl-3192	341	2	2022	CARDINAL
hassl-3192	341	3	569	CARDINAL
hassl-3192	341	4	583 582	CARDINAL
hassl-3192	341	5	2022	CARDINAL
hassl-3192	343	1	alford	PERSON
hassl-3192	343	2	a. w.	PERSON
hassl-3192	343	3	jones	PERSON
hassl-3192	343	4	j. j., & zmijewski	PERSON
hassl-3192	343	5	m. e.	PERSON
hassl-3192	343	6	1994	DATE
hassl-3192	344	1	sec	ORG
hassl-3192	344	2	10-k	QUANTITY
hassl-3192	345	1	journal of accounting and economics	ORG
hassl-3192	345	2	17(1-2	CARDINAL
hassl-3192	346	1	f. a.	PERSON
hassl-3192	346	2	& tsui	ORG
hassl-3192	346	3	j. s.	PERSON
hassl-3192	346	4	2000	DATE
hassl-3192	348	1	30(3	CARDINAL
hassl-3192	349	1	beck	PERSON
hassl-3192	349	2	m. j.	PERSON
hassl-3192	349	3	gunn	GPE
hassl-3192	349	4	j. l.	PERSON
hassl-3192	349	5	n.	PERSON
hassl-3192	349	6	2019	DATE
hassl-3192	351	1	68(1	CARDINAL
hassl-3192	352	1	bronson	PERSON
hassl-3192	352	2	s. n.	PERSON
hassl-3192	352	3	hogan	PERSON
hassl-3192	352	4	c. e.	PERSON
hassl-3192	352	5	johnson	PERSON
hassl-3192	352	6	m. f., & ramesh	PERSON
hassl-3192	352	7	k. (	PERSON
hassl-3192	352	8	2011	DATE
hassl-3192	353	1	2	CARDINAL
hassl-3192	353	2	3	CARDINAL
hassl-3192	354	1	51(1	CARDINAL
hassl-3192	355	1	carcello	ORG
hassl-3192	355	2	j. v.	PERSON
hassl-3192	355	3	r. h., & mcgrath	ORG
hassl-3192	355	4	n. t.	PERSON
hassl-3192	355	5	1992	DATE
hassl-3192	357	1	11(1	CARDINAL
hassl-3192	357	2	1–15	CARDINAL
hassl-3192	358	1	a., & penman	ORG
hassl-3192	358	2	s.	PERSON
hassl-3192	358	3	1984	DATE
hassl-3192	360	1	journal of accounting research	ORG
hassl-3192	360	2	22(1	TIME
hassl-3192	361	1	chang	PERSON
hassl-3192	361	2	y. k.	PERSON
hassl-3192	361	3	j. h., & jang	ORG
hassl-3192	361	4	m. g.	PERSON
hassl-3192	361	5	2017	CARDINAL
hassl-3192	362	1	csr	ORG
hassl-3192	362	2	korea	GPE
hassl-3192	363	1	journal of business ethics	ORG
hassl-3192	363	2	140(2	DATE
hassl-3192	363	3	https://doi.org/10.1007/s10551-015-2651-z	DATE
hassl-3192	364	1	kim	PERSON
hassl-3192	364	2	c., kim	PERSON
hassl-3192	364	3	& zang	ORG
hassl-3192	364	4	2010	DATE
hassl-3192	366	1	journal of practice &	ORG
hassl-3192	366	2	29(1	CARDINAL
hassl-3192	366	3	kim	PERSON
hassl-3192	366	4	qiu	GPE
hassl-3192	366	5	a. a.	PERSON
hassl-3192	366	6	& zang	ORG
hassl-3192	366	7	2012	DATE
hassl-3192	368	1	journal of practice &	ORG
hassl-3192	368	2	31(2	CARDINAL
hassl-3192	369	1	chung, h., & kallapur	ORG
hassl-3192	369	2	s.	PERSON
hassl-3192	369	3	2003	DATE
hassl-3192	372	1	a.	PERSON
hassl-3192	372	2	stokes	NORP
hassl-3192	372	3	d., & laughton	ORG
hassl-3192	372	4	2002	DATE
hassl-3192	374	1	33	DATE
hassl-3192	374	2	253275.available	CARDINAL
hassl-3192	375	1	deangelo	PERSON
hassl-3192	375	2	l. e. (	PERSON
hassl-3192	375	3	1981	DATE
hassl-3192	377	1	3(3	CARDINAL
hassl-3192	378	1	dong	PERSON
hassl-3192	378	2	d., & xu	ORG
hassl-3192	378	3	l. e.	PERSON
hassl-3192	378	4	2018	DATE
hassl-3192	380	1	40(12	CARDINAL
hassl-3192	380	2	11	CARDINAL
hassl-3192	380	3	https://doi.org/10.1016/j.adiac.2017.12.001	NORP
hassl-3192	381	1	francis	PERSON
hassl-3192	381	2	j. r.	PERSON
hassl-3192	381	3	reichelt	GPE
hassl-3192	381	4	d. (	GPE
hassl-3192	381	5	2005	DATE
hassl-3192	382	1	us	GPE
hassl-3192	383	1	80(1	CARDINAL
hassl-3192	384	1	francis	PERSON
hassl-3192	384	2	j. r., & yu	PERSON
hassl-3192	384	3	m. d.	PERSON
hassl-3192	384	4	2009	DATE
hassl-3192	385	1	4	CARDINAL
hassl-3192	386	1	healy	PERSON
hassl-3192	386	2	p. m.	PERSON
hassl-3192	386	3	1985	DATE
hassl-3192	388	1	7(1	CARDINAL
hassl-3192	388	2	85-107.available	CARDINAL
hassl-3192	389	1	hong, h.	ORG
hassl-3192	389	2	kubik	PERSON
hassl-3192	389	3	j. d., & stein	PERSON
hassl-3192	389	4	j. c.	PERSON
hassl-3192	389	5	2004	DATE
hassl-3192	391	1	137–163	CARDINAL
hassl-3192	391	2	indonesian institute of certified	ORG
hassl-3192	392	1	2020	DATE
hassl-3192	393	1	covid-19	PRODUCT
hassl-3192	394	1	technical newflash	ORG
hassl-3192	394	2	april 2020	DATE
hassl-3192	396	1	jakarta	GPE
hassl-3192	397	1	jamie	PERSON
hassl-3192	397	2	suzana	PERSON
hassl-3192	397	3	joanne, g., & clive	PERSON
hassl-3192	397	4	2020	DATE
hassl-3192	398	1	covid-19	PRODUCT
hassl-3192	399	1	covid-19	PRODUCT
hassl-3192	400	1	deloitte touche tohmatsu	ORG
hassl-3192	400	2	july	DATE
hassl-3192	400	3	1–6	DATE
hassl-3192	400	4	jensen	PERSON
hassl-3192	400	5	k.	PERSON
hassl-3192	400	6	kim	PERSON
hassl-3192	400	7	j.-m.	GPE
hassl-3192	400	8	2015	CARDINAL
hassl-3192	403	1	jones	PERSON
hassl-3192	403	2	j. j.	PERSON
hassl-3192	403	3	1991	DATE
hassl-3192	405	1	journal of accounting research	ORG
hassl-3192	405	2	29(2	CARDINAL
hassl-3192	406	1	kang	PERSON
hassl-3192	406	2	j. k.	PERSON
hassl-3192	406	3	kim	PERSON
hassl-3192	406	4	j. m.	PERSON
hassl-3192	406	5	2008	DATE
hassl-3192	408	1	63(6	CARDINAL
hassl-3192	409	1	social sciences letters	ORG
hassl-3192	409	2	2022	CARDINAL
hassl-3192	409	3	569	CARDINAL
hassl-3192	409	4	583 583	CARDINAL
hassl-3192	409	5	2022	CARDINAL
hassl-3192	411	1	kim	PERSON
hassl-3192	411	2	h.	PERSON
hassl-3192	411	3	lee, h., & lee	ORG
hassl-3192	411	4	j. e.	PERSON
hassl-3192	411	5	2015	DATE
hassl-3192	413	1	31(3	CARDINAL
hassl-3192	413	2	https://doi.org/10.19030/jabr.v31i3.9245	CARDINAL
hassl-3192	414	1	kinney	PERSON
hassl-3192	414	2	j. w. r.	PERSON
hassl-3192	414	3	l. s.	PERSON
hassl-3192	414	4	1993	DATE
hassl-3192	415	1	fims	NORP
hassl-3192	415	2	quarterly	DATE
hassl-3192	416	1	12(2	DATE
hassl-3192	416	2	135	CARDINAL
hassl-3192	417	1	knechel	PERSON
hassl-3192	417	2	w. r.	PERSON
hassl-3192	417	3	& pacheco	PERSON
hassl-3192	417	4	2007	DATE
hassl-3192	420	1	journal of practice &	ORG
hassl-3192	420	2	26(1	CARDINAL
hassl-3192	421	1	krishnan	PERSON
hassl-3192	421	2	j., & yang	ORG
hassl-3192	421	3	j. s.	PERSON
hassl-3192	421	4	2009	DATE
hassl-3192	423	1	23(3	CARDINAL
hassl-3192	423	2	lee	PERSON
hassl-3192	423	3	k. y.	PERSON
hassl-3192	423	4	chung	GPE
hassl-3192	423	5	2020	DATE
hassl-3192	425	1	korean	NORP
hassl-3192	426	1	150–170.available	CARDINAL
hassl-3192	426	2	https://doi.org/10.1080/1226508x.2019.1699846	GPE
hassl-3192	426	3	lennox	PERSON
hassl-3192	426	4	c. s.	PERSON
hassl-3192	426	5	francis	PERSON
hassl-3192	426	6	j. r., & wang	PERSON
hassl-3192	426	7	z.	PERSON
hassl-3192	426	8	2012	DATE
hassl-3192	429	1	d. m.	PERSON
hassl-3192	429	2	k. t.	PERSON
hassl-3192	429	3	2017	CARDINAL
hassl-3192	431	1	36	CARDINAL
hassl-3192	431	2	malhotra	PERSON
hassl-3192	431	3	n., & morris	ORG
hassl-3192	431	4	t.	GPE
hassl-3192	431	5	2009	DATE
hassl-3192	433	1	journal of management studies	ORG
hassl-3192	433	2	https://doi.org/10.1111/j.1467-6486.2009.00826.x	TIME
hassl-3192	434	1	j.-m.	GPE
hassl-3192	434	2	& cleveland	GPE
hassl-3192	434	3	s.	GPE
hassl-3192	434	4	2020	DATE
hassl-3192	436	1	deloitte touche tohmatsu	ORG
hassl-3192	437	1	p. a. d., & nguyen	PERSON
hassl-3192	437	2	2013	DATE
hassl-3192	438	1	vietnam	GPE
hassl-3192	439	1	asian	NORP
hassl-3192	439	2	21(1	CARDINAL
hassl-3192	440	1	y. e.	PERSON
hassl-3192	440	2	b.	PERSON
hassl-3192	440	3	2022	CARDINAL
hassl-3192	441	1	jakarta	GPE
hassl-3192	441	2	surabaya	GPE
hassl-3192	441	3	19	CARDINAL
hassl-3192	441	4	journal of accounting	ORG
hassl-3192	441	5	66	CARDINAL
hassl-3192	442	1	petersen	PERSON
hassl-3192	442	2	m. a.	PERSON
hassl-3192	442	3	& rajan	PERSON
hassl-3192	442	4	r. g.	PERSON
hassl-3192	442	5	2002	DATE
hassl-3192	445	1	57(6	CARDINAL
hassl-3192	445	2	pirinsky	PERSON
hassl-3192	445	3	q.	PERSON
hassl-3192	445	4	2006	DATE
hassl-3192	447	1	61(4	CARDINAL
hassl-3192	448	1	r.	NORP
hassl-3192	448	2	2014	DATE
hassl-3192	449	1	alan i./hurtt	PERSON
hassl-3192	449	2	jason e.:	PERSON
hassl-3192	449	3	journal of practice &	ORG
hassl-3192	449	4	may 2014	DATE
hassl-3192	450	1	darmstadt technical university	ORG
hassl-3192	451	1	reynolds	ORG
hassl-3192	451	2	j. k.	PERSON
hassl-3192	451	3	j. r.	PERSON
hassl-3192	451	4	2000	DATE
hassl-3192	454	1	30(3	CARDINAL
hassl-3192	454	2	https://doi.org/10.1016/s0165-4101(01)00010-6	GPE
hassl-3192	455	1	j., jin	PERSON
hassl-3192	455	2	x.	GPE
hassl-3192	455	3	s.	PERSON
hassl-3192	455	4	2017	CARDINAL
hassl-3192	457	1	china journal of accounting	ORG
hassl-3192	457	2	5(3	CARDINAL
hassl-3192	457	3	344–360	CARDINAL
hassl-3192	458	1	social sciences letters	ORG