id	sid	eid	entity	type
hassl-3350	1	1	179	CARDINAL
hassl-3350	1	2	2023	CARDINAL
hassl-3350	4	1	pratama1	PERSON
hassl-3350	4	2	nur afiah2 adhi alfian3	ORG
hassl-3350	4	3	universitas padjadjaran	ORG
hassl-3350	4	4	indonesia	GPE
hassl-3350	5	1	1email	DATE
hassl-3350	5	2	2	CARDINAL
hassl-3350	5	3	3	CARDINAL
hassl-3350	5	4	adhi.alfian@unpad.ac.id	NORP
hassl-3350	5	5	25	CARDINAL
hassl-3350	5	6	november 2022	DATE
hassl-3350	5	7	15	CARDINAL
hassl-3350	5	8	4	CARDINAL
hassl-3350	5	9	2	CARDINAL
hassl-3350	5	10	2023	CARDINAL
hassl-3350	5	11	indonesia	GPE
hassl-3350	6	1	indonesia	GPE
hassl-3350	7	1	27	CARDINAL
hassl-3350	7	2	one	CARDINAL
hassl-3350	7	3	west java	GPE
hassl-3350	7	4	2016–2020	CARDINAL
hassl-3350	10	1	1	CARDINAL
hassl-3350	10	2	35.19%	PERCENT
hassl-3350	10	3	2	CARDINAL
hassl-3350	10	4	two	CARDINAL
hassl-3350	10	5	3	CARDINAL
hassl-3350	10	6	22	CARDINAL
hassl-3350	10	7	28	CARDINAL
hassl-3350	14	1	one	CARDINAL
hassl-3350	14	2	indonesian	NORP
hassl-3350	15	1	1	CARDINAL
hassl-3350	15	2	today	DATE
hassl-3350	17	1	turner	ORG
hassl-3350	17	2	2022	CARDINAL
hassl-3350	18	1	ionescu, 2018	ORG
hassl-3350	19	1	redmayne, & laswad	ORG
hassl-3350	19	2	2018	DATE
hassl-3350	21	1	javed & zhuquan,	ORG
hassl-3350	21	2	2018	DATE
hassl-3350	22	1	2023	CARDINAL
hassl-3350	23	1	11	CARDINAL
hassl-3350	23	2	2	CARDINAL
hassl-3350	24	1	179	CARDINAL
hassl-3350	24	2	2312-4318	CARDINAL
hassl-3350	24	3	2312-5659	DATE
hassl-3350	24	4	10.18488/73.v11i2.3350	CARDINAL
hassl-3350	24	5	2023	CARDINAL
hassl-3350	26	1	https://www.doi.org/10.18488/73.v11i2.3350	CARDINAL
hassl-3350	26	2	social sciences letters	ORG
hassl-3350	26	3	2023	CARDINAL
hassl-3350	26	4	11(2	DATE
hassl-3350	26	5	179	CARDINAL
hassl-3350	26	6	2023	CARDINAL
hassl-3350	28	1	bassey, & ajetunmobi	ORG
hassl-3350	28	2	2018	DATE
hassl-3350	29	1	2018	DATE
hassl-3350	30	1	dewi, azam, & yusoff	ORG
hassl-3350	30	2	2019	DATE
hassl-3350	30	3	pamungkas	NORP
hassl-3350	30	4	ibtida, & avrian	ORG
hassl-3350	30	5	2018	DATE
hassl-3350	31	1	2022	CARDINAL
hassl-3350	32	1	parker	ORG
hassl-3350	32	2	jacobs, & schmitz	ORG
hassl-3350	32	3	2018	DATE
hassl-3350	34	1	hinson, & tucker	ORG
hassl-3350	34	2	2021	DATE
hassl-3350	36	1	one	CARDINAL
hassl-3350	36	2	2021	DATE
hassl-3350	40	1	montecalvo	ORG
hassl-3350	40	2	2018	DATE
hassl-3350	40	3	2019	DATE
hassl-3350	41	1	2018	DATE
hassl-3350	42	1	lodhia	GPE
hassl-3350	42	2	kaur, & williams	ORG
hassl-3350	42	3	2020	DATE
hassl-3350	42	4	williams & lodhia	ORG
hassl-3350	42	5	2021	DATE
hassl-3350	42	6	2020	DATE
hassl-3350	43	1	bartocci & picciaia	ORG
hassl-3350	43	2	2013	DATE
hassl-3350	45	1	2020	DATE
hassl-3350	47	1	indonesia	GPE
hassl-3350	48	1	indonesian	NORP
hassl-3350	49	1	indonesia	GPE
hassl-3350	49	2	one	CARDINAL
hassl-3350	49	3	southeast asia	LOC
hassl-3350	50	1	indonesia	GPE
hassl-3350	50	2	first	ORDINAL
hassl-3350	50	3	2005	DATE
hassl-3350	50	4	2015	DATE
hassl-3350	50	5	boolaky, mirosea, & singh	ORG
hassl-3350	50	6	2018	DATE
hassl-3350	51	1	indonesian	NORP
hassl-3350	51	2	2016	DATE
hassl-3350	52	1	indonesia	GPE
hassl-3350	52	2	2016	DATE
hassl-3350	52	3	adiputra	ORG
hassl-3350	52	4	utama, & rossieta	ORG
hassl-3350	52	5	2018	DATE
hassl-3350	53	1	social sciences letters	ORG
hassl-3350	53	2	2023	CARDINAL
hassl-3350	53	3	11(2	DATE
hassl-3350	53	4	179	CARDINAL
hassl-3350	53	5	2023	CARDINAL
hassl-3350	55	1	indonesian	NORP
hassl-3350	55	2	rusdi & suprianto	ORG
hassl-3350	55	3	2022	CARDINAL
hassl-3350	57	1	indonesia	GPE
hassl-3350	57	2	2015	DATE
hassl-3350	58	1	west java	GPE
hassl-3350	58	2	indonesia	GPE
hassl-3350	60	1	indonesia	GPE
hassl-3350	62	1	indonesian	NORP
hassl-3350	63	1	goddard	ORG
hassl-3350	63	2	2010	DATE
hassl-3350	65	1	second	ORDINAL
hassl-3350	65	2	third	ORDINAL
hassl-3350	65	3	fourth	ORDINAL
hassl-3350	65	4	fifth	ORDINAL
hassl-3350	66	1	2	CARDINAL
hassl-3350	66	2	2.1	CARDINAL
hassl-3350	67	1	helden & reichard	ORG
hassl-3350	67	2	2019	DATE
hassl-3350	69	1	anessi-pessina	GPE
hassl-3350	69	2	& bianchi	ORG
hassl-3350	69	3	2018	DATE
hassl-3350	70	1	petrescu	GPE
hassl-3350	70	2	2019	DATE
hassl-3350	72	1	larson	ORG
hassl-3350	72	2	2019	DATE
hassl-3350	73	1	ahmad	GPE
hassl-3350	73	2	connolly, & demirag	ORG
hassl-3350	73	3	2020	DATE
hassl-3350	74	1	covid-19	PRODUCT
hassl-3350	74	2	approximately two years	DATE
hassl-3350	75	1	2021	CARDINAL
hassl-3350	77	1	mcconville & cordery	ORG
hassl-3350	77	2	2022	CARDINAL
hassl-3350	78	1	van ryzin & lavena	ORG
hassl-3350	78	2	2013	DATE
hassl-3350	79	1	grosso & van ryzin	ORG
hassl-3350	79	2	2011	DATE
hassl-3350	80	1	social sciences letters	ORG
hassl-3350	80	2	2023	CARDINAL
hassl-3350	80	3	11(2	DATE
hassl-3350	80	4	179	CARDINAL
hassl-3350	80	5	2023	CARDINAL
hassl-3350	83	1	the 1–2 years	DATE
hassl-3350	83	2	2020	DATE
hassl-3350	84	1	indonesia	GPE
hassl-3350	84	2	one	CARDINAL
hassl-3350	84	3	2009	DATE
hassl-3350	85	1	indonesia	GPE
hassl-3350	85	2	indonesia	GPE
hassl-3350	85	3	88th	ORDINAL
hassl-3350	85	4	193	CARDINAL
hassl-3350	85	5	2021	CARDINAL
hassl-3350	85	6	farida & lestari	ORG
hassl-3350	85	7	2021	CARDINAL
hassl-3350	86	1	indonesia	GPE
hassl-3350	86	2	102	CARDINAL
hassl-3350	86	3	180	CARDINAL
hassl-3350	86	4	farida & lestari	ORG
hassl-3350	86	5	2021	CARDINAL
hassl-3350	87	1	2016	DATE
hassl-3350	88	1	indonesian	NORP
hassl-3350	89	1	indonesia	GPE
hassl-3350	89	2	gamayuni & hendrawaty	ORG
hassl-3350	89	3	2020	DATE
hassl-3350	91	1	indonesian	NORP
hassl-3350	91	2	dewi et al.	PERSON
hassl-3350	91	3	2019	DATE
hassl-3350	91	4	setiyawati & doktoralina	ORG
hassl-3350	91	5	2019	DATE
hassl-3350	93	1	indonesia	GPE
hassl-3350	93	2	wiguna	GPE
hassl-3350	93	3	ermawati, & anisma	ORG
hassl-3350	93	4	2022	CARDINAL
hassl-3350	94	1	indonesian	NORP
hassl-3350	94	2	indonesian	NORP
hassl-3350	95	1	2.2	CARDINAL
hassl-3350	95	2	the last decade	DATE
hassl-3350	96	1	these days	DATE
hassl-3350	96	2	indonesia	GPE
hassl-3350	96	3	lang & stice-lawrence	ORG
hassl-3350	96	4	2015	DATE
hassl-3350	98	1	naynar	ORG
hassl-3350	98	2	2018	DATE
hassl-3350	99	1	hsiao, de villiers	ORG
hassl-3350	99	2	horner, & oosthuizen	ORG
hassl-3350	99	3	2022	CARDINAL
hassl-3350	100	1	bartolacci	GPE
hassl-3350	100	2	bellucci	GPE
hassl-3350	100	3	2022	CARDINAL
hassl-3350	101	1	2013	DATE
hassl-3350	102	1	2021	CARDINAL
hassl-3350	102	2	vrf	ORG
hassl-3350	104	1	ccr	ORG
hassl-3350	106	1	wong	ORG
hassl-3350	106	2	2017	DATE
hassl-3350	108	1	social sciences letters	ORG
hassl-3350	108	2	2023	CARDINAL
hassl-3350	108	3	11(2	DATE
hassl-3350	108	4	179	CARDINAL
hassl-3350	108	5	2023	CARDINAL
hassl-3350	110	1	2018	DATE
hassl-3350	110	2	2021	CARDINAL
hassl-3350	111	1	the beginning of the 21st century	DATE
hassl-3350	111	2	2019	DATE
hassl-3350	112	1	vallone	ORG
hassl-3350	112	2	2022	CARDINAL
hassl-3350	113	1	2018	DATE
hassl-3350	116	1	2017	DATE
hassl-3350	117	1	2018	DATE
hassl-3350	118	1	2022	CARDINAL
hassl-3350	119	1	bartocci & picciaia	ORG
hassl-3350	119	2	2013	DATE
hassl-3350	119	3	2020	DATE
hassl-3350	120	1	one	CARDINAL
hassl-3350	121	1	williams & lodhia	ORG
hassl-3350	121	2	2021	DATE
hassl-3350	123	1	indonesia	GPE
hassl-3350	123	2	rezaee	GPE
hassl-3350	123	3	tsui	PERSON
hassl-3350	123	4	cheng	GPE
hassl-3350	123	5	zhou	PERSON
hassl-3350	123	6	2019	DATE
hassl-3350	124	1	asian	NORP
hassl-3350	125	1	asian	NORP
hassl-3350	125	2	2021	CARDINAL
hassl-3350	126	1	asia	LOC
hassl-3350	126	2	guthrie	PERSON
hassl-3350	126	3	2017	DATE
hassl-3350	127	1	3	CARDINAL
hassl-3350	127	2	2019	DATE
hassl-3350	128	1	indonesian	NORP
hassl-3350	130	1	indonesia	GPE
hassl-3350	131	1	west java province	GPE
hassl-3350	131	2	27	CARDINAL
hassl-3350	131	3	28	CARDINAL
hassl-3350	132	1	34	CARDINAL
hassl-3350	132	2	indonesia	GPE
hassl-3350	133	1	2016–2020	CARDINAL
hassl-3350	133	2	indonesian	NORP
hassl-3350	133	3	2015	DATE
hassl-3350	133	4	2013	DATE
hassl-3350	134	1	year	DATE
hassl-3350	134	2	social sciences letters	ORG
hassl-3350	134	3	2023	CARDINAL
hassl-3350	134	4	11(2	DATE
hassl-3350	134	5	179	CARDINAL
hassl-3350	134	6	2023	CARDINAL
hassl-3350	136	1	2015	DATE
hassl-3350	136	2	a transitional year	DATE
hassl-3350	137	1	2021	CARDINAL
hassl-3350	138	1	2018	DATE
hassl-3350	139	1	appendix 1	PERSON
hassl-3350	140	1	eight	CARDINAL
hassl-3350	140	2	0	CARDINAL
hassl-3350	140	3	zero	CARDINAL
hassl-3350	140	4	1	CARDINAL
hassl-3350	140	5	2	CARDINAL
hassl-3350	140	6	two	CARDINAL
hassl-3350	140	7	3	CARDINAL
hassl-3350	140	8	three	CARDINAL
hassl-3350	140	9	4	CARDINAL
hassl-3350	140	10	four	CARDINAL
hassl-3350	141	1	34	CARDINAL
hassl-3350	143	1	eight	CARDINAL
hassl-3350	143	2	1	CARDINAL
hassl-3350	144	1	2.	CARDINAL
hassl-3350	145	1	3	CARDINAL
hassl-3350	146	1	4	CARDINAL
hassl-3350	147	1	5	CARDINAL
hassl-3350	148	1	6	CARDINAL
hassl-3350	149	1	7	CARDINAL
hassl-3350	150	1	8	CARDINAL
hassl-3350	150	2	bas	PERSON
hassl-3350	151	1	1	CARDINAL
hassl-3350	152	1	eight	CARDINAL
hassl-3350	154	1	2	CARDINAL
hassl-3350	154	2	eight	CARDINAL
hassl-3350	155	1	whitney u	PERSON
hassl-3350	155	2	fewer than 30	CARDINAL
hassl-3350	156	1	only one	CARDINAL
hassl-3350	156	2	two	CARDINAL
hassl-3350	157	1	from year to year	DATE
hassl-3350	158	1	friedman non-parametric	PERSON
hassl-3350	158	2	whitney u	PERSON
hassl-3350	159	1	3	CARDINAL
hassl-3350	162	1	a.	PERSON
hassl-3350	162	2	eight	CARDINAL
hassl-3350	162	3	28	CARDINAL
hassl-3350	162	4	2016–2020	CARDINAL
hassl-3350	167	1	social sciences letters	ORG
hassl-3350	167	2	2023	CARDINAL
hassl-3350	167	3	11(2	DATE
hassl-3350	167	4	179	CARDINAL
hassl-3350	167	5	2023	CARDINAL
hassl-3350	175	1	4	CARDINAL
hassl-3350	175	2	4.1	CARDINAL
hassl-3350	175	3	4.1.1	CARDINAL
hassl-3350	176	1	1	CARDINAL
hassl-3350	176	2	28	CARDINAL
hassl-3350	177	1	eight	CARDINAL
hassl-3350	178	1	0% to 100%	PERCENT
hassl-3350	179	1	four	CARDINAL
hassl-3350	180	1	2016–2020	CARDINAL
hassl-3350	181	1	1	CARDINAL
hassl-3350	182	1	64.46%	PERCENT
hassl-3350	182	2	22.17%	PERCENT
hassl-3350	182	3	29.79%	PERCENT
hassl-3350	182	4	25.45%	PERCENT
hassl-3350	182	5	39.96%	PERCENT
hassl-3350	182	6	39.40%	PERCENT
hassl-3350	182	7	24.05%	PERCENT
hassl-3350	182	8	34.78%	PERCENT
hassl-3350	182	9	35.19%	PERCENT
hassl-3350	182	10	15.54%	PERCENT
hassl-3350	182	11	12.76%	PERCENT
hassl-3350	182	12	19.88%	PERCENT
hassl-3350	182	13	17.60%	PERCENT
hassl-3350	182	14	21.76%	PERCENT
hassl-3350	182	15	20.72%	PERCENT
hassl-3350	182	16	17.51%	PERCENT
hassl-3350	182	17	6.68%	PERCENT
hassl-3350	182	18	11.69%	PERCENT
hassl-3350	182	19	34.00%	PERCENT
hassl-3350	182	20	7.14%	PERCENT
hassl-3350	182	21	0.00%	PERCENT
hassl-3350	182	22	0.00%	PERCENT
hassl-3350	182	23	0.00%	PERCENT
hassl-3350	182	24	8.33%	PERCENT
hassl-3350	182	25	0.00%	PERCENT
hassl-3350	182	26	20.00%	PERCENT
hassl-3350	182	27	14.56%	PERCENT
hassl-3350	182	28	93.00%	PERCENT
hassl-3350	182	29	59.29%	PERCENT
hassl-3350	182	30	83.33%	PERCENT
hassl-3350	182	31	80.00%	PERCENT
hassl-3350	182	32	87.50%	PERCENT
hassl-3350	182	33	100.00%	PERCENT
hassl-3350	182	34	60.00%	PERCENT
hassl-3350	182	35	50.00%	PERCENT
hassl-3350	182	36	71.18%	PERCENT
hassl-3350	182	37	1	CARDINAL
hassl-3350	182	38	35.19%	PERCENT
hassl-3350	182	39	five-year	DATE
hassl-3350	188	1	only 59.29%	PERCENT
hassl-3350	191	1	2018	DATE
hassl-3350	191	2	1996	DATE
hassl-3350	192	1	only two	CARDINAL
hassl-3350	192	2	above 35.19%	PERCENT
hassl-3350	195	1	two	CARDINAL
hassl-3350	196	1	11% to 19%	PERCENT
hassl-3350	197	1	bas	PERSON
hassl-3350	198	1	social sciences letters	ORG
hassl-3350	198	2	2023	CARDINAL
hassl-3350	198	3	11(2	DATE
hassl-3350	198	4	179	CARDINAL
hassl-3350	198	5	2023	CARDINAL
hassl-3350	200	1	indonesia	GPE
hassl-3350	201	1	yadiati	ORG
hassl-3350	201	2	2018	DATE
hassl-3350	202	1	2	CARDINAL
hassl-3350	204	1	1	CARDINAL
hassl-3350	204	2	the past five years	DATE
hassl-3350	205	1	2	CARDINAL
hassl-3350	207	1	0 1 2 3 4	QUANTITY
hassl-3350	207	2	11.43%	PERCENT
hassl-3350	207	3	16.00%	PERCENT
hassl-3350	207	4	13.29%	PERCENT
hassl-3350	207	5	21.86%	PERCENT
hassl-3350	207	6	37.43%	PERCENT
hassl-3350	207	7	77.43%	PERCENT
hassl-3350	207	8	1.43%	PERCENT
hassl-3350	207	9	13.71%	PERCENT
hassl-3350	207	10	1.43%	PERCENT
hassl-3350	207	11	6.00%	PERCENT
hassl-3350	207	12	63.57%	PERCENT
hassl-3350	207	13	4.14%	PERCENT
hassl-3350	207	14	13.00%	PERCENT
hassl-3350	207	15	7.14%	PERCENT
hassl-3350	207	16	12.14%	PERCENT
hassl-3350	207	17	52.30%	PERCENT
hassl-3350	207	18	15.48%	PERCENT
hassl-3350	207	19	13.57%	PERCENT
hassl-3350	207	20	8.57%	PERCENT
hassl-3350	207	21	10.08%	PERCENT
hassl-3350	207	22	45.38%	PERCENT
hassl-3350	207	23	13.24%	PERCENT
hassl-3350	207	24	23.41%	PERCENT
hassl-3350	207	25	7.53%	PERCENT
hassl-3350	207	26	10.44%	PERCENT
hassl-3350	207	27	40.92%	PERCENT
hassl-3350	207	28	11.85%	PERCENT
hassl-3350	207	29	31.13%	PERCENT
hassl-3350	207	30	6.60%	PERCENT
hassl-3350	207	31	9.50%	PERCENT
hassl-3350	207	32	42.14%	PERCENT
hassl-3350	207	33	10.88%	PERCENT
hassl-3350	207	34	32.21%	PERCENT
hassl-3350	207	35	5.34%	PERCENT
hassl-3350	207	36	9.42%	PERCENT
hassl-3350	207	37	40.49%	PERCENT
hassl-3350	207	38	9.14%	PERCENT
hassl-3350	207	39	37.69%	PERCENT
hassl-3350	207	40	4.63%	PERCENT
hassl-3350	207	41	8.06%	PERCENT
hassl-3350	207	42	46.71%	PERCENT
hassl-3350	207	43	10.27%	PERCENT
hassl-3350	207	44	22.25%	PERCENT
hassl-3350	207	45	7.89%	PERCENT
hassl-3350	207	46	12.88%	PERCENT
hassl-3350	207	47	0%	PERCENT
hassl-3350	208	1	46.71%	PERCENT
hassl-3350	208	2	28	CARDINAL
hassl-3350	209	1	zero	CARDINAL
hassl-3350	209	2	four	CARDINAL
hassl-3350	210	1	approximately 80%	PERCENT
hassl-3350	210	2	2	DATE
hassl-3350	212	1	3	CARDINAL
hassl-3350	212	2	observation year	DATE
hassl-3350	213	1	five-year	DATE
hassl-3350	214	1	3	CARDINAL
hassl-3350	216	1	2016 2017	DATE
hassl-3350	216	2	61.96%	PERCENT
hassl-3350	216	3	63.75%	PERCENT
hassl-3350	216	4	66.25%	PERCENT
hassl-3350	216	5	64.82%	PERCENT
hassl-3350	216	6	65.54%	PERCENT
hassl-3350	216	7	22.70%	PERCENT
hassl-3350	216	8	23.34%	PERCENT
hassl-3350	216	9	21.43%	PERCENT
hassl-3350	216	10	21.43%	PERCENT
hassl-3350	216	11	21.94%	PERCENT
hassl-3350	216	12	27.98%	PERCENT
hassl-3350	216	13	28.57%	PERCENT
hassl-3350	216	14	27.53%	PERCENT
hassl-3350	216	15	29.91%	PERCENT
hassl-3350	216	16	34.97%	PERCENT
hassl-3350	216	17	24.11%	PERCENT
hassl-3350	216	18	25.89%	PERCENT
hassl-3350	216	19	25.00%	PERCENT
hassl-3350	216	20	25.00%	PERCENT
hassl-3350	216	21	27.23%	PERCENT
hassl-3350	216	22	38.39%	PERCENT
hassl-3350	216	23	39.51%	PERCENT
hassl-3350	216	24	39.96%	PERCENT
hassl-3350	216	25	40.63%	PERCENT
hassl-3350	216	26	41.29%	PERCENT
hassl-3350	216	27	38.39%	PERCENT
hassl-3350	216	28	39.88%	PERCENT
hassl-3350	216	29	39.88%	PERCENT
hassl-3350	216	30	39.29%	PERCENT
hassl-3350	216	31	39.58%	PERCENT
hassl-3350	216	32	23.21%	PERCENT
hassl-3350	216	33	22.92%	PERCENT
hassl-3350	216	34	23.51%	PERCENT
hassl-3350	216	35	25.60%	PERCENT
hassl-3350	216	36	25.00%	PERCENT
hassl-3350	216	37	35.04%	PERCENT
hassl-3350	216	38	35.04%	PERCENT
hassl-3350	216	39	35.04%	PERCENT
hassl-3350	216	40	34.60%	PERCENT
hassl-3350	216	41	34.15%	PERCENT
hassl-3350	216	42	34.22%	PERCENT
hassl-3350	216	43	35.06%	PERCENT
hassl-3350	216	44	34.90%	PERCENT
hassl-3350	216	45	35.27%	PERCENT
hassl-3350	216	46	36.50%	PERCENT
hassl-3350	216	47	34.00%	PERCENT
hassl-3350	216	48	34.89%	PERCENT
hassl-3350	216	49	34.83%	PERCENT
hassl-3350	216	50	35.17%	PERCENT
hassl-3350	216	51	36.25%	PERCENT
hassl-3350	216	52	2.25%	PERCENT
hassl-3350	216	53	five years	DATE
hassl-3350	217	1	bas	PERSON
hassl-3350	217	2	social sciences letters	ORG
hassl-3350	217	3	2023	CARDINAL
hassl-3350	217	4	11(2	DATE
hassl-3350	217	5	179	CARDINAL
hassl-3350	217	6	2023	CARDINAL
hassl-3350	219	1	less than 1%	PERCENT
hassl-3350	220	1	about 7%	PERCENT
hassl-3350	220	2	the past five years	DATE
hassl-3350	220	3	less than 2%	PERCENT
hassl-3350	221	1	1	CARDINAL
hassl-3350	223	1	4	CARDINAL
hassl-3350	225	1	between years	DATE
hassl-3350	226	1	annual	DATE
hassl-3350	227	1	3	CARDINAL
hassl-3350	228	1	34%	PERCENT
hassl-3350	229	1	4	CARDINAL
hassl-3350	230	1	mann	PERSON
hassl-3350	230	2	whitney u test1	PERSON
hassl-3350	230	3	test2 z	ORG
hassl-3350	232	1	0.108	CARDINAL
hassl-3350	232	2	0.348 6.505 0.164	MONEY
hassl-3350	232	3	0.737 25.195 0.000	QUANTITY
hassl-3350	233	1	0.843	CARDINAL
hassl-3350	233	2	0.113	MONEY
hassl-3350	233	3	0.532 5.635 0.228	MONEY
hassl-3350	233	4	0.451	CARDINAL
hassl-3350	233	5	0.209 6.347	MONEY
hassl-3350	233	6	0.771 6.400	CARDINAL
hassl-3350	233	7	23.174	MONEY
hassl-3350	233	8	1	CARDINAL
hassl-3350	233	9	whitney u	PERSON
hassl-3350	234	1	west java	GPE
hassl-3350	234	2	one	CARDINAL
hassl-3350	235	1	2	CARDINAL
hassl-3350	235	2	friedman	ORG
hassl-3350	235	3	2016–2020	CARDINAL
hassl-3350	236	1	5%	PERCENT
hassl-3350	237	1	1%	PERCENT
hassl-3350	238	1	4.2	CARDINAL
hassl-3350	239	1	first	ORDINAL
hassl-3350	240	1	5	CARDINAL
hassl-3350	240	2	less than 10	CARDINAL
hassl-3350	241	1	bas	PERSON
hassl-3350	242	1	seven	CARDINAL
hassl-3350	242	2	bas	PERSON
hassl-3350	243	1	5	CARDINAL
hassl-3350	244	1	0.003	CARDINAL
hassl-3350	244	2	4.044 18.964 0.000	QUANTITY
hassl-3350	245	1	3.732 14.822 0.000	QUANTITY
hassl-3350	245	2	2.596	CARDINAL
hassl-3350	245	3	3.513	CARDINAL
hassl-3350	245	4	22.766	MONEY
hassl-3350	245	5	4.321 12.9 0.000	QUANTITY
hassl-3350	245	6	2.404	CARDINAL
hassl-3350	245	7	0.009	MONEY
hassl-3350	245	8	1.706 1.728 0.198	CARDINAL
hassl-3350	245	9	5%	PERCENT
hassl-3350	246	1	1%	PERCENT
hassl-3350	247	1	social sciences letters	ORG
hassl-3350	247	2	2023	CARDINAL
hassl-3350	247	3	11(2	DATE
hassl-3350	247	4	179	CARDINAL
hassl-3350	247	5	2023	CARDINAL
hassl-3350	249	1	second	ORDINAL
hassl-3350	251	1	6	CARDINAL
hassl-3350	251	2	third	ORDINAL
hassl-3350	251	3	three	CARDINAL
hassl-3350	252	1	6	CARDINAL
hassl-3350	253	1	number %	PERCENT
hassl-3350	253	2	1 6.368	CARDINAL
hassl-3350	253	3	2.472	CARDINAL
hassl-3350	253	4	2.058	CARDINAL
hassl-3350	253	5	7	CARDINAL
hassl-3350	254	1	1	CARDINAL
hassl-3350	254	2	2	CARDINAL
hassl-3350	254	3	3	CARDINAL
hassl-3350	254	4	0.92 0.76 0.60	QUANTITY
hassl-3350	254	5	0.55 0.27 0.18	MONEY
hassl-3350	254	6	0.79 0.16 0.28	QUANTITY
hassl-3350	254	7	0.57 0.33 0.22	QUANTITY
hassl-3350	254	8	0.82 0.68 0.31	MONEY
hassl-3350	254	9	0.92 0.35 0.35	QUANTITY
hassl-3350	254	10	0.46 0.05 0.26	MONEY
hassl-3350	254	11	0.32	CARDINAL
hassl-3350	254	12	1	CARDINAL
hassl-3350	254	13	1	CARDINAL
hassl-3350	254	14	14	CARDINAL
hassl-3350	254	15	1 8	CARDINAL
hassl-3350	254	16	7	CARDINAL
hassl-3350	255	1	1	CARDINAL
hassl-3350	255	2	1	CARDINAL
hassl-3350	255	3	2	CARDINAL
hassl-3350	255	4	3	CARDINAL
hassl-3350	256	1	1	CARDINAL
hassl-3350	256	2	2	CARDINAL
hassl-3350	257	1	bas	PERSON
hassl-3350	257	2	1	CARDINAL
hassl-3350	258	1	0.02	CARDINAL
hassl-3350	258	2	0.04	CARDINAL
hassl-3350	259	1	1	CARDINAL
hassl-3350	259	2	two	CARDINAL
hassl-3350	262	1	pangandaran regency	PERSON
hassl-3350	262	2	west java	GPE
hassl-3350	262	3	2012	DATE
hassl-3350	263	1	1	CARDINAL
hassl-3350	264	1	2	CARDINAL
hassl-3350	264	2	2	CARDINAL
hassl-3350	264	3	second	ORDINAL
hassl-3350	265	1	1	CARDINAL
hassl-3350	266	1	2	CARDINAL
hassl-3350	266	2	bas	PERSON
hassl-3350	268	1	social sciences letters	ORG
hassl-3350	268	2	2023	CARDINAL
hassl-3350	268	3	11(2	DATE
hassl-3350	268	4	179	CARDINAL
hassl-3350	268	5	2023	CARDINAL
hassl-3350	271	1	bas	PERSON
hassl-3350	271	2	1	CARDINAL
hassl-3350	271	3	3	CARDINAL
hassl-3350	272	1	2	CARDINAL
hassl-3350	272	2	three	CARDINAL
hassl-3350	272	3	one	CARDINAL
hassl-3350	273	1	2	CARDINAL
hassl-3350	274	1	3	CARDINAL
hassl-3350	274	2	3	CARDINAL
hassl-3350	275	1	bas	PERSON
hassl-3350	275	2	2	CARDINAL
hassl-3350	276	1	2	CARDINAL
hassl-3350	279	1	22	CARDINAL
hassl-3350	279	2	28	CARDINAL
hassl-3350	279	3	around 78.57%	PERCENT
hassl-3350	279	4	14	CARDINAL
hassl-3350	279	5	eight	CARDINAL
hassl-3350	281	1	4.3	CARDINAL
hassl-3350	283	1	songini, & bavagnoli	ORG
hassl-3350	283	2	2018	DATE
hassl-3350	283	3	2020	DATE
hassl-3350	284	1	between 20% and 30%	PERCENT
hassl-3350	286	1	indonesia	GPE
hassl-3350	287	1	2009	DATE
hassl-3350	288	1	0	CARDINAL
hassl-3350	289	1	indonesia	GPE
hassl-3350	290	1	indonesian	NORP
hassl-3350	290	2	harun & kamase	ORG
hassl-3350	290	3	2012	DATE
hassl-3350	292	1	adiputra et al.	PERSON
hassl-3350	292	2	2018	DATE
hassl-3350	294	1	annual	DATE
hassl-3350	294	2	bartocci & picciaia	ORG
hassl-3350	294	3	2013	DATE
hassl-3350	294	4	bartolacci et al.	PERSON
hassl-3350	294	5	2022	CARDINAL
hassl-3350	295	1	annual	DATE
hassl-3350	296	1	annual	DATE
hassl-3350	297	1	social sciences letters	ORG
hassl-3350	297	2	2023	CARDINAL
hassl-3350	297	3	11(2	DATE
hassl-3350	297	4	179	CARDINAL
hassl-3350	297	5	2023	CARDINAL
hassl-3350	298	1	sabelfeld	GPE
hassl-3350	298	2	tarquinio, & dumay	ORG
hassl-3350	298	3	2018	DATE
hassl-3350	299	1	rusdi & suprianto	ORG
hassl-3350	299	2	2022	CARDINAL
hassl-3350	300	1	2018	DATE
hassl-3350	300	2	2020	DATE
hassl-3350	301	1	indonesian	NORP
hassl-3350	302	1	third	ORDINAL
hassl-3350	304	1	sdg	ORG
hassl-3350	307	1	sdg	ORG
hassl-3350	307	2	doni, & bianchi martini	ORG
hassl-3350	307	3	2020	DATE
hassl-3350	308	1	one	CARDINAL
hassl-3350	309	1	rosati, & venturelli	ORG
hassl-3350	309	2	2021	DATE
hassl-3350	310	1	two	CARDINAL
hassl-3350	313	1	2018	DATE
hassl-3350	314	1	indonesia	GPE
hassl-3350	315	1	2019	DATE
hassl-3350	317	1	5	CARDINAL
hassl-3350	319	1	one	CARDINAL
hassl-3350	321	1	first	ORDINAL
hassl-3350	323	1	second	ORDINAL
hassl-3350	327	1	social sciences letters	ORG
hassl-3350	327	2	2023	CARDINAL
hassl-3350	327	3	11(2	DATE
hassl-3350	327	4	179	CARDINAL
hassl-3350	327	5	2023	CARDINAL
hassl-3350	331	1	padjadjaran	NORP
hassl-3350	331	2	indonesia	GPE
hassl-3350	331	3	2022	CARDINAL
hassl-3350	332	1	2203	CARDINAL
hassl-3350	335	1	adiputra	ORG
hassl-3350	335	2	i. m. p.	PERSON
hassl-3350	335	3	utama, s., & rossieta	ORG
hassl-3350	335	4	2018	DATE
hassl-3350	336	1	indonesia	GPE
hassl-3350	337	1	asian journal of accounting research	ORG
hassl-3350	337	2	3(1	CARDINAL
hassl-3350	337	3	123	CARDINAL
hassl-3350	338	1	https://doi.org/10.1108/ajar-07-2018-0019 ahmad	PERSON
hassl-3350	338	2	s.	GPE
hassl-3350	338	3	connolly	GPE
hassl-3350	338	4	i.	PERSON
hassl-3350	338	5	2020	DATE
hassl-3350	340	1	558	CARDINAL
hassl-3350	341	1	l., & picciaia	ORG
hassl-3350	341	2	f.	PERSON
hassl-3350	341	3	2013	DATE
hassl-3350	343	1	c. busco	PERSON
hassl-3350	343	2	m. frigo	PERSON
hassl-3350	343	3	a. riccaboni & p. quattrone, eds.	ORG
hassl-3350	344	1	london	GPE
hassl-3350	345	1	bartolacci	PERSON
hassl-3350	345	2	f., bellucci	PERSON
hassl-3350	345	3	k., & soverchia	ORG
hassl-3350	345	4	2022	CARDINAL
hassl-3350	347	1	l. cinquini & f. de luca	ORG
hassl-3350	348	1	sidrea	PERSON
hassl-3350	349	1	cham	PERSON
hassl-3350	350	1	boolaky	PERSON
hassl-3350	350	2	p. k., mirosea	PERSON
hassl-3350	350	3	n., & singh	ORG
hassl-3350	350	4	2018	DATE
hassl-3350	351	1	indonesia	GPE
hassl-3350	352	1	8(3	DATE
hassl-3350	352	2	387	CARDINAL
hassl-3350	353	1	e.	GPE
hassl-3350	353	2	anessi-pessina	GPE
hassl-3350	353	3	e., & bianchi	ORG
hassl-3350	353	4	2018	DATE
hassl-3350	354	1	1st	ORDINAL
hassl-3350	355	1	berlin	GPE
hassl-3350	355	2	springer cham	PERSON
hassl-3350	356	1	brown	PERSON
hassl-3350	356	2	s. v.	PERSON
hassl-3350	356	3	hinson	GPE
hassl-3350	356	4	l. a.	PERSON
hassl-3350	356	5	j. w.	PERSON
hassl-3350	356	6	2021	CARDINAL
hassl-3350	357	1	md&a	ORG
hassl-3350	358	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3891572	ORG
hassl-3350	358	2	r.	NORP
hassl-3350	358	3	almici	GPE
hassl-3350	358	4	a., & sagliaschi	ORG
hassl-3350	358	5	2018	DATE
hassl-3350	361	1	10(12	CARDINAL
hassl-3350	361	2	4393	DATE
hassl-3350	362	1	https://doi.org/10.3390/su10124393 corvino	GPE
hassl-3350	362	2	a.	GPE
hassl-3350	362	3	doni, f., & bianchi martini	ORG
hassl-3350	362	4	2020	DATE
hassl-3350	363	1	south african	NORP
hassl-3350	364	1	4820	CARDINAL
hassl-3350	366	1	azam	GPE
hassl-3350	366	2	s., & yusoff	ORG
hassl-3350	366	3	s.	PERSON
hassl-3350	366	4	2019	DATE
hassl-3350	368	1	1373-1384	CARDINAL
hassl-3350	369	1	d.	NORP
hassl-3350	369	2	n. b.	PERSON
hassl-3350	369	3	f.	PERSON
hassl-3350	369	4	2018	DATE
hassl-3350	371	1	a. m. cunha	PERSON
hassl-3350	371	2	a. d. c. s. ferreira	PERSON
hassl-3350	371	3	m. j. d. s. fernandes &	PERSON
hassl-3350	372	1	176-201	CARDINAL
hassl-3350	373	1	hershey	ORG
hassl-3350	373	2	farida, i., & lestari, a.	ORG
hassl-3350	373	3	2021	CARDINAL
hassl-3350	374	1	indonesia	GPE
hassl-3350	375	1	rudn journal of public administration	ORG
hassl-3350	375	2	8(1	CARDINAL
hassl-3350	375	3	72	CARDINAL
hassl-3350	376	1	2009	DATE
hassl-3350	377	1	indonesia	GPE
hassl-3350	378	1	21(2	CARDINAL
hassl-3350	378	2	143	CARDINAL
hassl-3350	379	1	https://doi.org/10.1111/j.1467-940x.2010.00165.x gamayuni	PERSON
hassl-3350	379	2	r. r.	PERSON
hassl-3350	379	3	2020	DATE
hassl-3350	380	1	indonesia	GPE
hassl-3350	381	1	development & excellence	ORG
hassl-3350	381	2	12(1s	CARDINAL
hassl-3350	381	3	218	CARDINAL
hassl-3350	382	1	n. t.	PERSON
hassl-3350	382	2	2018	DATE
hassl-3350	384	1	asia pacific journal of public administration	ORG
hassl-3350	384	2	212	CARDINAL
hassl-3350	385	1	https://doi.org/10.1080/23276665.2018.1543083 goddard, a.	PERSON
hassl-3350	385	2	2010	DATE
hassl-3350	387	1	british	NORP
hassl-3350	387	2	75-87	DATE
hassl-3350	388	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3891572	ORG
hassl-3350	389	1	social sciences letters	ORG
hassl-3350	389	2	2023	CARDINAL
hassl-3350	389	3	11(2	DATE
hassl-3350	389	4	179	CARDINAL
hassl-3350	389	5	2023	CARDINAL
hassl-3350	391	1	2021	CARDINAL
hassl-3350	392	1	covid-19	PRODUCT
hassl-3350	392	2	portugal	GPE
hassl-3350	393	1	41(8	DATE
hassl-3350	393	2	660-662	CARDINAL
hassl-3350	394	1	https://doi.org/10.1080/09540962.2021.1880059	NORP
hassl-3350	395	1	2018	DATE
hassl-3350	398	1	28	CARDINAL
hassl-3350	399	1	london	GPE
hassl-3350	399	2	a. l.	PERSON
hassl-3350	399	3	g. g.	PERSON
hassl-3350	399	4	2011	DATE
hassl-3350	401	1	235-250	CARDINAL
hassl-3350	402	1	guthrie	PERSON
hassl-3350	402	2	j.	PERSON
hassl-3350	402	3	f., & orelli	ORG
hassl-3350	402	4	r. l.	PERSON
hassl-3350	402	5	2017	CARDINAL
hassl-3350	403	1	italian	NORP
hassl-3350	404	1	meditari accountancy research	ORG
hassl-3350	404	2	553-573	CARDINAL
hassl-3350	405	1	k.	PERSON
hassl-3350	405	2	wiguna	GPE
hassl-3350	405	3	m.	GPE
hassl-3350	405	4	ermawati	PERSON
hassl-3350	405	5	e., & anisma	ORG
hassl-3350	405	6	2022	CARDINAL
hassl-3350	406	1	indonesia	GPE
hassl-3350	407	1	19(2	DATE
hassl-3350	407	2	230	CARDINAL
hassl-3350	408	1	https://doi.org/10.21511/imfi.19(2).2022.20 harun	PERSON
hassl-3350	408	2	h. p.	PERSON
hassl-3350	408	3	2012	DATE
hassl-3350	409	1	indonesia	GPE
hassl-3350	410	1	6(2	CARDINAL
hassl-3350	410	2	35-50	CARDINAL
hassl-3350	411	1	helden	PERSON
hassl-3350	411	2	j., & reichard	ORG
hassl-3350	411	3	2019	DATE
hassl-3350	413	1	baltic journal of management	ORG
hassl-3350	413	2	14(1	CARDINAL
hassl-3350	413	3	158	CARDINAL
hassl-3350	414	1	hoang	GPE
hassl-3350	414	2	t.	GPE
hassl-3350	414	3	2018	DATE
hassl-3350	416	1	47-69	DATE
hassl-3350	417	1	https://doi.org/10.1108/s2043052320180000014003 hsiao	PERSON
hassl-3350	417	2	p. c. k., de villiers	PERSON
hassl-3350	417	3	c., horner	PERSON
hassl-3350	417	4	2022	CARDINAL
hassl-3350	419	1	accounting & finance	ORG
hassl-3350	419	2	62(4	CARDINAL
hassl-3350	419	3	4453-4483	DATE
hassl-3350	420	1	https://doi.org/10.1111/acfi.12936 ionescu	ORG
hassl-3350	420	2	2018	DATE
hassl-3350	422	1	13(3	CARDINAL
hassl-3350	422	2	275-281	CARDINAL
hassl-3350	423	1	javed	PERSON
hassl-3350	423	2	m., & zhuquan	ORG
hassl-3350	423	3	w.	PERSON
hassl-3350	423	4	2018	DATE
hassl-3350	424	1	pakistan	GPE
hassl-3350	425	1	universal journal of accounting	ORG
hassl-3350	425	2	6(2	CARDINAL
hassl-3350	425	3	47	CARDINAL
hassl-3350	426	1	la torre	PERSON
hassl-3350	426	2	m.	PERSON
hassl-3350	426	3	sabelfeld	GPE
hassl-3350	426	4	s.	PERSON
hassl-3350	426	5	m.	PERSON
hassl-3350	426	6	tarquinio	GPE
hassl-3350	426	7	l., & dumay	ORG
hassl-3350	426	8	j. (2018	ORG
hassl-3350	427	1	europe	LOC
hassl-3350	428	1	meditari accountancy research	ORG
hassl-3350	428	2	26(4	CARDINAL
hassl-3350	428	3	598-621	CARDINAL
hassl-3350	429	1	https://doi.org/10.1108/medar-02-2018-0290 lang	PERSON
hassl-3350	429	2	m., & stice-lawrence	ORG
hassl-3350	429	3	2015	DATE
hassl-3350	431	1	60(2-3	CARDINAL
hassl-3350	431	2	110	CARDINAL
hassl-3350	432	1	https://doi.org/10.1016/j.jacceco.2015.09.002 larson	PERSON
hassl-3350	432	2	s. j.	PERSON
hassl-3350	432	3	2019	DATE
hassl-3350	434	1	journal of public affairs education	ORG
hassl-3350	434	2	25(3	CARDINAL
hassl-3350	434	3	423	CARDINAL
hassl-3350	435	1	lodhia	PERSON
hassl-3350	435	2	s.	GPE
hassl-3350	435	3	kaur, a., & williams	ORG
hassl-3350	435	4	2020	DATE
hassl-3350	438	1	1-11	CARDINAL
hassl-3350	439	1	london	GPE
hassl-3350	439	2	f.	PERSON
hassl-3350	439	3	2018	DATE
hassl-3350	441	1	african	NORP
hassl-3350	441	2	12(7	CARDINAL
hassl-3350	441	3	172	CARDINAL
hassl-3350	442	1	f., & orelli	ORG
hassl-3350	442	2	r.	NORP
hassl-3350	442	3	2020	DATE
hassl-3350	444	1	f. o. r. manes-rossi	PERSON
hassl-3350	446	1	london	GPE
hassl-3350	446	2	palgrave macmillan	PERSON
hassl-3350	447	1	mcconville	GPE
hassl-3350	447	2	d., & cordery	ORG
hassl-3350	447	3	2022	CARDINAL
hassl-3350	449	1	voluntas	PERSON
hassl-3350	449	2	33(6	CARDINAL
hassl-3350	449	3	12041210	DATE
hassl-3350	450	1	m.	PERSON
hassl-3350	450	2	c. d.	PERSON
hassl-3350	450	3	2018	DATE
hassl-3350	452	1	38(5	CARDINAL
hassl-3350	452	2	365-374	CARDINAL
hassl-3350	453	1	https://doi.org/10.1080/09540962.2021.1880059	NORP
hassl-3350	455	1	https://doi.org/10.1108/s2043-052320180000014003	GPE
hassl-3350	455	2	https://doi.org/10.1108/s2043-052320180000014003 https://doi.org/10.1111/acfi.12936 https://doi.org/10.13189/ujaf.2018.060203 https://doi.org/10.1108/medar-02-2018-0290 https://doi.org/10.1016/j.jacceco.2015.09.002 https://doi.org/10.1080/15236803.2018.1511103	PERSON
hassl-3350	455	3	social sciences letters	ORG
hassl-3350	455	4	2023	CARDINAL
hassl-3350	455	5	11(2	DATE
hassl-3350	455	6	179	CARDINAL
hassl-3350	455	7	2023	CARDINAL
hassl-3350	457	1	müller	PERSON
hassl-3350	457	2	s.	PERSON
hassl-3350	457	3	2020	DATE
hassl-3350	459	1	696	CARDINAL
hassl-3350	460	1	f. (1996	PERSON
hassl-3350	462	1	2017	CARDINAL
hassl-3350	463	1	amsterdam	GPE
hassl-3350	463	2	de gruyter	PERSON
hassl-3350	464	1	naynar	GPE
hassl-3350	464	2	n. r.	PERSON
hassl-3350	464	3	a. j., & maroun	PERSON
hassl-3350	464	4	w.	PERSON
hassl-3350	464	5	2018	DATE
hassl-3350	466	1	meditari accountancy	ORG
hassl-3350	466	2	26(2	CARDINAL
hassl-3350	466	3	241	CARDINAL
hassl-3350	467	1	c. s.	PERSON
hassl-3350	467	2	c. a.	PERSON
hassl-3350	467	3	oprisor	PERSON
hassl-3350	467	4	t., & crisan	ORG
hassl-3350	467	5	a. r.	PERSON
hassl-3350	467	6	2019	DATE
hassl-3350	469	1	journal of financial	ORG
hassl-3350	469	2	249-270	CARDINAL
hassl-3350	470	1	https://doi.org/10.1108/jfra-06-2017-0048	GPE
hassl-3350	470	2	w.	PERSON
hassl-3350	470	3	f.	PERSON
hassl-3350	470	4	i., & ajetunmobi	ORG
hassl-3350	470	5	2018	DATE
hassl-3350	471	1	ogun state government administration	ORG
hassl-3350	471	2	nigeria	GPE
hassl-3350	472	1	business and management research journal	ORG
hassl-3350	472	2	7(7	CARDINAL
hassl-3350	472	3	76-81	CARDINAL
hassl-3350	473	1	pamungkas	NORP
hassl-3350	473	2	b.	GPE
hassl-3350	473	3	ibtida	GPE
hassl-3350	473	4	r., & avrian	ORG
hassl-3350	473	5	2018	DATE
hassl-3350	474	1	indonesian	NORP
hassl-3350	475	1	business & management	ORG
hassl-3350	475	2	5(1	CARDINAL
hassl-3350	475	3	1540256	DATE
hassl-3350	476	1	https://doi.org/10.1080/23311975.2018.1540256	CARDINAL
hassl-3350	476	2	l. d.	PERSON
hassl-3350	476	3	jacobs, k., & schmitz	ORG
hassl-3350	476	4	j. (2018	ORG
hassl-3350	477	1	australian	NORP
hassl-3350	478	1	280	CARDINAL
hassl-3350	479	1	petrescu	GPE
hassl-3350	479	2	m. (	PERSON
hassl-3350	479	3	2019	DATE
hassl-3350	481	1	21(11	CARDINAL
hassl-3350	481	2	1733-1752	DATE
hassl-3350	482	1	a.	PERSON
hassl-3350	482	2	songini, l., & bavagnoli	ORG
hassl-3350	482	3	2018	DATE
hassl-3350	484	1	489	CARDINAL
hassl-3350	485	1	https://doi.org/10.1002/csr.1474 pizzi	PERSON
hassl-3350	485	2	s., rosati, f., & venturelli	ORG
hassl-3350	485	3	2021	CARDINAL
hassl-3350	486	1	2030	CARDINAL
hassl-3350	486	2	sdg	ORG
hassl-3350	487	1	30(1	CARDINAL
hassl-3350	487	2	404	CARDINAL
hassl-3350	487	3	421	CARDINAL
hassl-3350	488	1	a.	PERSON
hassl-3350	488	2	w., & suprijadi	ORG
hassl-3350	488	3	2018	DATE
hassl-3350	490	1	latin american	NORP
hassl-3350	490	2	24(ext5	CARDINAL
hassl-3350	490	3	218	CARDINAL
hassl-3350	491	1	a., yadiati	PERSON
hassl-3350	491	2	w.	PERSON
hassl-3350	491	3	n. d., & suprijadi	PERSON
hassl-3350	491	4	j.	PERSON
hassl-3350	491	5	2021	CARDINAL
hassl-3350	492	1	southeast asia	LOC
hassl-3350	493	1	10(5	CARDINAL
hassl-3350	493	2	57	CARDINAL
hassl-3350	494	1	z.	PERSON
hassl-3350	494	2	2016	DATE
hassl-3350	496	1	kuala lumpur	GPE
hassl-3350	496	2	atlantis	PRODUCT
hassl-3350	497	1	rezaee	GPE
hassl-3350	497	2	z., tsui	PERSON
hassl-3350	497	3	j., cheng	PERSON
hassl-3350	497	4	g.	PERSON
hassl-3350	497	5	2019	DATE
hassl-3350	498	1	asia	LOC
hassl-3350	498	2	1st	ORDINAL
hassl-3350	499	1	new york	GPE
hassl-3350	499	2	john wiley	PERSON
hassl-3350	500	1	d., & suprianto	ORG
hassl-3350	500	2	e.	PERSON
hassl-3350	500	3	2022	CARDINAL
hassl-3350	501	1	indonesia	GPE
hassl-3350	502	1	journal of accounting science	ORG
hassl-3350	502	2	6(1	CARDINAL
hassl-3350	502	3	38	CARDINAL
hassl-3350	503	1	sekaran	ORG
hassl-3350	503	2	2019	DATE
hassl-3350	505	1	new york	GPE
hassl-3350	505	2	john wiley	PERSON
hassl-3350	506	1	setiyawati	GPE
hassl-3350	506	2	h., & doktoralina	ORG
hassl-3350	506	3	2019	DATE
hassl-3350	507	1	indonesia	GPE
hassl-3350	508	1	9(12	CARDINAL
hassl-3350	508	2	2083	CARDINAL
hassl-3350	509	1	i. (2018	ORG
hassl-3350	511	1	255	CARDINAL
hassl-3350	512	1	h. n.	PERSON
hassl-3350	512	2	w., & kewo	ORG
hassl-3350	512	3	c. l.	PERSON
hassl-3350	512	4	2018	DATE
hassl-3350	513	1	indonesia	GPE
hassl-3350	514	1	international journal of economics	ORG
hassl-3350	514	2	8(2	CARDINAL
hassl-3350	514	3	262	CARDINAL
hassl-3350	515	1	turner	ORG
hassl-3350	515	2	m.	PERSON
hassl-3350	515	3	e., & sumarwono	ORG
hassl-3350	515	4	r.	NORP
hassl-3350	515	5	2022	CARDINAL
hassl-3350	516	1	indonesia	GPE
hassl-3350	517	1	43(2	CARDINAL
hassl-3350	517	2	333	CARDINAL
hassl-3350	518	1	2022	CARDINAL
hassl-3350	520	1	383-391	CARDINAL
hassl-3350	521	1	cham	PERSON
hassl-3350	522	1	g. g.	PERSON
hassl-3350	522	2	lavena	GPE
hassl-3350	522	3	c. f. (	PERSON
hassl-3350	522	4	2013	DATE
hassl-3350	524	1	37(1	DATE
hassl-3350	524	2	87	CARDINAL
hassl-3350	527	1	social sciences letters	ORG
hassl-3350	527	2	2023	CARDINAL
hassl-3350	527	3	11(2	DATE
hassl-3350	527	4	179	CARDINAL
hassl-3350	527	5	2023	CARDINAL
hassl-3350	529	1	venter	PERSON
hassl-3350	529	2	e. r.	PERSON
hassl-3350	529	3	stiglingh	GPE
hassl-3350	529	4	m., & smit	ORG
hassl-3350	529	5	a. r.	PERSON
hassl-3350	529	6	2017	CARDINAL
hassl-3350	531	1	journal of international financial management & accounting	ORG
hassl-3350	531	2	28(3	DATE
hassl-3350	531	3	394	CARDINAL
hassl-3350	532	1	f.	PERSON
hassl-3350	532	2	n., & rubino	ORG
hassl-3350	532	3	m.	PERSON
hassl-3350	532	4	2019	DATE
hassl-3350	534	1	26(2	CARDINAL
hassl-3350	534	2	518	CARDINAL
hassl-3350	535	1	https://doi.org/10.1002/csr.1734 vitolla	PERSON
hassl-3350	535	2	f.	PERSON
hassl-3350	535	3	n., & rubino	ORG
hassl-3350	535	4	2020	DATE
hassl-3350	537	1	27(2	CARDINAL
hassl-3350	537	2	1152-1163	DATE
hassl-3350	538	1	e., & wijayanti	ORG
hassl-3350	538	2	r.	PERSON
hassl-3350	538	3	2022	CARDINAL
hassl-3350	539	1	2017-2020	DATE
hassl-3350	540	1	the international journal of business management and technology	ORG
hassl-3350	540	2	6(4	CARDINAL
hassl-3350	540	3	270	CARDINAL
hassl-3350	541	1	williams	PERSON
hassl-3350	541	2	b., & lodhia	ORG
hassl-3350	541	3	s.	PERSON
hassl-3350	541	4	2021	CARDINAL
hassl-3350	542	1	australian	NORP
hassl-3350	543	1	journal of environmental management	ORG
hassl-3350	543	2	280	CARDINAL
hassl-3350	543	3	111833	DATE
hassl-3350	544	1	wong	PERSON
hassl-3350	544	2	2017	CARDINAL
hassl-3350	546	1	austin journal of business administration	ORG
hassl-3350	546	2	1(4	CARDINAL
hassl-3350	546	3	1	CARDINAL
hassl-3350	547	1	yuhertiana	ORG
hassl-3350	547	2	i.	PERSON
hassl-3350	547	3	2015	DATE
hassl-3350	548	1	indonesia	GPE
hassl-3350	549	1	management & accounting review	ORG
hassl-3350	549	2	14(1	CARDINAL
hassl-3350	549	3	49	CARDINAL
hassl-3350	551	1	https://doi.org/10.1002/csr.1734	ORG
hassl-3350	551	2	2023	CARDINAL
hassl-3350	551	3	11(2	DATE
hassl-3350	551	4	179	CARDINAL
hassl-3350	551	5	2023	CARDINAL
hassl-3350	553	1	appendix 1	PERSON
hassl-3350	554	1	4	CARDINAL
hassl-3350	554	2	3	CARDINAL
hassl-3350	554	3	2	CARDINAL
hassl-3350	554	4	1	CARDINAL
hassl-3350	555	1	1.1	CARDINAL
hassl-3350	555	2	1	CARDINAL
hassl-3350	555	3	vision 2	ORG
hassl-3350	555	4	4	CARDINAL
hassl-3350	556	1	5	CARDINAL
hassl-3350	556	2	4	CARDINAL
hassl-3350	556	3	5	CARDINAL
hassl-3350	556	4	1	CARDINAL
hassl-3350	556	5	vision 2	ORG
hassl-3350	556	6	4	CARDINAL
hassl-3350	557	1	5	CARDINAL
hassl-3350	557	2	only 3	CARDINAL
hassl-3350	557	3	5	CARDINAL
hassl-3350	557	4	1	CARDINAL
hassl-3350	557	5	vision 2	ORG
hassl-3350	557	6	4	CARDINAL
hassl-3350	558	1	5	CARDINAL
hassl-3350	558	2	only 2	CARDINAL
hassl-3350	558	3	5	CARDINAL
hassl-3350	558	4	1	CARDINAL
hassl-3350	558	5	vision 2	ORG
hassl-3350	558	6	4	CARDINAL
hassl-3350	559	1	5	CARDINAL
hassl-3350	559	2	1.2	CARDINAL
hassl-3350	560	1	more than half	CARDINAL
hassl-3350	560	2	more than half	CARDINAL
hassl-3350	560	3	1.3	CARDINAL
hassl-3350	560	4	at least 3	CARDINAL
hassl-3350	560	5	4	CARDINAL
hassl-3350	560	6	1	CARDINAL
hassl-3350	560	7	2	CARDINAL
hassl-3350	561	1	3	CARDINAL
hassl-3350	561	2	4	CARDINAL
hassl-3350	561	3	at least 2	CARDINAL
hassl-3350	561	4	4	CARDINAL
hassl-3350	561	5	1	CARDINAL
hassl-3350	561	6	2	CARDINAL
hassl-3350	562	1	3	CARDINAL
hassl-3350	562	2	4	CARDINAL
hassl-3350	562	3	at least 1	CARDINAL
hassl-3350	562	4	4	CARDINAL
hassl-3350	562	5	1	CARDINAL
hassl-3350	562	6	2	CARDINAL
hassl-3350	563	1	3	CARDINAL
hassl-3350	563	2	4	CARDINAL
hassl-3350	563	3	1.4	CARDINAL
hassl-3350	563	4	year-overyear	DATE
hassl-3350	563	5	year-overyear	DATE
hassl-3350	563	6	year-overyear	DATE
hassl-3350	563	7	year-toyear	DATE
hassl-3350	563	8	social sciences letters	ORG
hassl-3350	563	9	2023	CARDINAL
hassl-3350	563	10	11(2	DATE
hassl-3350	563	11	179	CARDINAL
hassl-3350	563	12	2023	CARDINAL
hassl-3350	565	1	4	CARDINAL
hassl-3350	565	2	3	CARDINAL
hassl-3350	565	3	2	CARDINAL
hassl-3350	565	4	1	CARDINAL
hassl-3350	566	1	more than half	CARDINAL
hassl-3350	566	2	half	CARDINAL
hassl-3350	566	3	1.5	CARDINAL
hassl-3350	566	4	at least 4	CARDINAL
hassl-3350	566	5	5	CARDINAL
hassl-3350	566	6	1	CARDINAL
hassl-3350	566	7	2	CARDINAL
hassl-3350	566	8	3	CARDINAL
hassl-3350	567	1	4	CARDINAL
hassl-3350	567	2	5	CARDINAL
hassl-3350	567	3	at least 3	CARDINAL
hassl-3350	567	4	5	CARDINAL
hassl-3350	567	5	1	CARDINAL
hassl-3350	567	6	2	CARDINAL
hassl-3350	567	7	3	CARDINAL
hassl-3350	568	1	4	CARDINAL
hassl-3350	568	2	5	CARDINAL
hassl-3350	568	3	at least 2	CARDINAL
hassl-3350	568	4	5	CARDINAL
hassl-3350	568	5	1	CARDINAL
hassl-3350	568	6	2	CARDINAL
hassl-3350	568	7	3	CARDINAL
hassl-3350	569	1	4	CARDINAL
hassl-3350	569	2	5	CARDINAL
hassl-3350	569	3	at least 1	CARDINAL
hassl-3350	569	4	5	CARDINAL
hassl-3350	569	5	1	CARDINAL
hassl-3350	569	6	2	CARDINAL
hassl-3350	569	7	3	CARDINAL
hassl-3350	570	1	4	CARDINAL
hassl-3350	570	2	5	CARDINAL
hassl-3350	570	3	2.1	CARDINAL
hassl-3350	570	4	3	CARDINAL
hassl-3350	570	5	1	CARDINAL
hassl-3350	570	6	2.2	CARDINAL
hassl-3350	570	7	social sciences letters	ORG
hassl-3350	570	8	2023	CARDINAL
hassl-3350	570	9	11(2	DATE
hassl-3350	570	10	179	CARDINAL
hassl-3350	570	11	2023	CARDINAL
hassl-3350	572	1	4	CARDINAL
hassl-3350	572	2	3	CARDINAL
hassl-3350	572	3	2	CARDINAL
hassl-3350	572	4	1	CARDINAL
hassl-3350	573	1	2.3	CARDINAL
hassl-3350	574	1	3	CARDINAL
hassl-3350	575	1	1	CARDINAL
hassl-3350	575	2	2.4	CARDINAL
hassl-3350	575	3	more than half	CARDINAL
hassl-3350	575	4	more than half	CARDINAL
hassl-3350	575	5	more than half	CARDINAL
hassl-3350	575	6	2.5	CARDINAL
hassl-3350	575	7	3	CARDINAL
hassl-3350	575	8	1	CARDINAL
hassl-3350	575	9	2.6	CARDINAL
hassl-3350	575	10	more than half	CARDINAL
hassl-3350	575	11	3	CARDINAL
hassl-3350	575	12	more than half	CARDINAL
hassl-3350	575	13	1	CARDINAL
hassl-3350	575	14	2.7	CARDINAL
hassl-3350	575	15	social sciences letters	ORG
hassl-3350	575	16	2023	CARDINAL
hassl-3350	575	17	11(2	DATE
hassl-3350	575	18	179	CARDINAL
hassl-3350	575	19	2023	CARDINAL
hassl-3350	577	1	4	CARDINAL
hassl-3350	577	2	3	CARDINAL
hassl-3350	577	3	2	CARDINAL
hassl-3350	577	4	1	CARDINAL
hassl-3350	578	1	3.1	CARDINAL
hassl-3350	578	2	3	CARDINAL
hassl-3350	578	3	1	CARDINAL
hassl-3350	578	4	3.2	CARDINAL
hassl-3350	578	5	3	CARDINAL
hassl-3350	578	6	1	CARDINAL
hassl-3350	578	7	3.3	CARDINAL
hassl-3350	578	8	3	CARDINAL
hassl-3350	578	9	1	CARDINAL
hassl-3350	578	10	3.4	CARDINAL
hassl-3350	578	11	3	CARDINAL
hassl-3350	578	12	1	CARDINAL
hassl-3350	578	13	3.5	CARDINAL
hassl-3350	578	14	more than half	CARDINAL
hassl-3350	579	1	more than half	CARDINAL
hassl-3350	579	2	3.6	CARDINAL
hassl-3350	579	3	social sciences letters	ORG
hassl-3350	579	4	2023	CARDINAL
hassl-3350	579	5	11(2	DATE
hassl-3350	579	6	179	CARDINAL
hassl-3350	579	7	2023	CARDINAL
hassl-3350	581	1	4	CARDINAL
hassl-3350	581	2	3	CARDINAL
hassl-3350	581	3	2	CARDINAL
hassl-3350	581	4	1	CARDINAL
hassl-3350	582	1	more than half	CARDINAL
hassl-3350	582	2	more than half	CARDINAL
hassl-3350	582	3	4.1	CARDINAL
hassl-3350	582	4	more than half	CARDINAL
hassl-3350	583	1	more than half	CARDINAL
hassl-3350	583	2	4.2	CARDINAL
hassl-3350	584	1	3	CARDINAL
hassl-3350	584	2	2	CARDINAL
hassl-3350	584	3	3	CARDINAL
hassl-3350	584	4	2	CARDINAL
hassl-3350	584	5	3	CARDINAL
hassl-3350	584	6	1	CARDINAL
hassl-3350	584	7	3	CARDINAL
hassl-3350	584	8	1	CARDINAL
hassl-3350	584	9	3	CARDINAL
hassl-3350	584	10	5.1	CARDINAL
hassl-3350	584	11	3	CARDINAL
hassl-3350	584	12	1.	CARDINAL
hassl-3350	584	13	2	CARDINAL
hassl-3350	584	14	3	CARDINAL
hassl-3350	584	15	2	CARDINAL
hassl-3350	584	16	3	CARDINAL
hassl-3350	584	17	1.	CARDINAL
hassl-3350	584	18	2	CARDINAL
hassl-3350	584	19	3	CARDINAL
hassl-3350	584	20	1	CARDINAL
hassl-3350	584	21	3	CARDINAL
hassl-3350	584	22	1.	CARDINAL
hassl-3350	584	23	2	CARDINAL
hassl-3350	584	24	3	CARDINAL
hassl-3350	584	25	5.2	CARDINAL
hassl-3350	584	26	5.3	CARDINAL
hassl-3350	584	27	1	CARDINAL
hassl-3350	584	28	5.4	CARDINAL
hassl-3350	584	29	social sciences letters	ORG
hassl-3350	584	30	2023	CARDINAL
hassl-3350	584	31	11(2	DATE
hassl-3350	584	32	179	CARDINAL
hassl-3350	584	33	2023	CARDINAL
hassl-3350	586	1	4	CARDINAL
hassl-3350	586	2	3	CARDINAL
hassl-3350	586	3	2	CARDINAL
hassl-3350	586	4	1	CARDINAL
hassl-3350	587	1	3	CARDINAL
hassl-3350	587	2	1.	CARDINAL
hassl-3350	587	3	2	CARDINAL
hassl-3350	587	4	3	CARDINAL
hassl-3350	587	5	2	CARDINAL
hassl-3350	587	6	3	CARDINAL
hassl-3350	587	7	1.	CARDINAL
hassl-3350	587	8	2	CARDINAL
hassl-3350	587	9	3	CARDINAL
hassl-3350	587	10	1	CARDINAL
hassl-3350	587	11	3	CARDINAL
hassl-3350	587	12	1.	CARDINAL
hassl-3350	587	13	2	CARDINAL
hassl-3350	587	14	3	CARDINAL
hassl-3350	587	15	6.1	CARDINAL
hassl-3350	587	16	one	CARDINAL
hassl-3350	587	17	6.2	CARDINAL
hassl-3350	587	18	1	CARDINAL
hassl-3350	587	19	6.3	CARDINAL
hassl-3350	587	20	3	CARDINAL
hassl-3350	587	21	1	CARDINAL
hassl-3350	587	22	2	CARDINAL
hassl-3350	587	23	1	CARDINAL
hassl-3350	587	24	7.1	CARDINAL
hassl-3350	587	25	3	CARDINAL
hassl-3350	587	26	1.	CARDINAL
hassl-3350	587	27	2	CARDINAL
hassl-3350	587	28	3	CARDINAL
hassl-3350	587	29	2	CARDINAL
hassl-3350	587	30	3	CARDINAL
hassl-3350	587	31	1.	CARDINAL
hassl-3350	587	32	2	CARDINAL
hassl-3350	587	33	3	CARDINAL
hassl-3350	587	34	1	CARDINAL
hassl-3350	587	35	3	CARDINAL
hassl-3350	587	36	1.	CARDINAL
hassl-3350	587	37	2	CARDINAL
hassl-3350	587	38	3	CARDINAL
hassl-3350	587	39	7.2	CARDINAL
hassl-3350	587	40	social sciences letters	ORG
hassl-3350	587	41	2023	CARDINAL
hassl-3350	587	42	11(2	DATE
hassl-3350	587	43	179	CARDINAL
hassl-3350	587	44	201	CARDINAL
hassl-3350	587	45	2023	CARDINAL
hassl-3350	589	1	4	CARDINAL
hassl-3350	589	2	3	CARDINAL
hassl-3350	589	3	2	CARDINAL
hassl-3350	589	4	1	CARDINAL
hassl-3350	590	1	3	CARDINAL
hassl-3350	590	2	1.	CARDINAL
hassl-3350	590	3	2	CARDINAL
hassl-3350	590	4	3	CARDINAL
hassl-3350	590	5	2	CARDINAL
hassl-3350	590	6	3	CARDINAL
hassl-3350	590	7	1.	CARDINAL
hassl-3350	590	8	2	CARDINAL
hassl-3350	590	9	3	CARDINAL
hassl-3350	590	10	1	CARDINAL
hassl-3350	590	11	3	CARDINAL
hassl-3350	590	12	1.	CARDINAL
hassl-3350	590	13	2	CARDINAL
hassl-3350	590	14	3	CARDINAL
hassl-3350	590	15	7.3	CARDINAL
hassl-3350	590	16	more than half	CARDINAL
hassl-3350	590	17	3	CARDINAL
hassl-3350	590	18	more than half	CARDINAL
hassl-3350	590	19	1	CARDINAL
hassl-3350	590	20	8.1	CARDINAL
hassl-3350	590	21	1	CARDINAL
hassl-3350	590	22	2	CARDINAL
hassl-3350	590	23	3	CARDINAL
hassl-3350	590	24	1	CARDINAL
hassl-3350	590	25	2	CARDINAL
hassl-3350	590	26	1	CARDINAL
hassl-3350	590	27	8.2	CARDINAL
hassl-3350	590	28	1	CARDINAL
hassl-3350	590	29	2	CARDINAL
hassl-3350	590	30	3	CARDINAL
hassl-3350	590	31	1	CARDINAL
hassl-3350	590	32	2	CARDINAL
hassl-3350	590	33	1	CARDINAL
hassl-3350	590	34	social sciences letters	ORG
hassl-3350	590	35	2023	CARDINAL
hassl-3350	590	36	11(2	DATE
hassl-3350	590	37	179	CARDINAL
hassl-3350	590	38	2023	CARDINAL
hassl-3350	592	1	4	CARDINAL
hassl-3350	592	2	3	CARDINAL
hassl-3350	592	3	2	CARDINAL
hassl-3350	592	4	1	CARDINAL
hassl-3350	593	1	8.3	CARDINAL
hassl-3350	593	2	1	CARDINAL
hassl-3350	593	3	2	CARDINAL
hassl-3350	593	4	3	CARDINAL
hassl-3350	593	5	1	CARDINAL
hassl-3350	593	6	2	CARDINAL
hassl-3350	593	7	1	CARDINAL
hassl-3350	593	8	8.4	CARDINAL
hassl-3350	593	9	1	CARDINAL
hassl-3350	593	10	2	CARDINAL
hassl-3350	593	11	3	CARDINAL
hassl-3350	593	12	2	CARDINAL
hassl-3350	593	13	3	CARDINAL
hassl-3350	593	14	1	CARDINAL
hassl-3350	593	15	2	CARDINAL
hassl-3350	593	16	3	CARDINAL
hassl-3350	593	17	1	CARDINAL
hassl-3350	593	18	3	CARDINAL
hassl-3350	593	19	1	CARDINAL
hassl-3350	593	20	2	CARDINAL
hassl-3350	593	21	3	CARDINAL
hassl-3350	593	22	1	CARDINAL
hassl-3350	594	1	social sciences letters	ORG