id	sid	eid	entity	type
hassl-3729	1	1	345	CARDINAL
hassl-3729	1	2	2024	CARDINAL
hassl-3729	3	1	ebrahim mohammed almatari1+ mohammed a. albukhrani2	PERSON
hassl-3729	4	1	adam mohamed omer3	PERSON
hassl-3729	4	2	alhebri4 taha	PERSON
hassl-3729	4	3	khairy ibrahim5	PERSON
hassl-3729	5	1	jouf university	ORG
hassl-3729	5	2	saudi arabia	GPE
hassl-3729	5	3	amran university	ORG
hassl-3729	5	4	amran	GPE
hassl-3729	5	5	yemen	GPE
hassl-3729	6	1	1email	DATE
hassl-3729	6	2	2accounting	PERSON
hassl-3729	6	3	yemen	GPE
hassl-3729	7	1	2email	CARDINAL
hassl-3729	8	1	3,4king	CARDINAL
hassl-3729	8	2	khalid university	ORG
hassl-3729	8	3	saudi arabia	GPE
hassl-3729	9	1	3email	CARDINAL
hassl-3729	9	2	amomer@ju.edu.sa 4email	ORG
hassl-3729	9	3	aalhebri@kku.edu.sa 5department	PERSON
hassl-3729	9	4	jouf university	ORG
hassl-3729	9	5	saudi arabia	GPE
hassl-3729	10	1	5email	CARDINAL
hassl-3729	10	2	23	CARDINAL
hassl-3729	10	3	2023	CARDINAL
hassl-3729	10	4	15 january 2024	DATE
hassl-3729	10	5	2 february 2024	DATE
hassl-3729	10	6	24	CARDINAL
hassl-3729	10	7	april 2024	DATE
hassl-3729	10	8	pls	NORP
hassl-3729	10	9	saudi arabia	GPE
hassl-3729	14	1	only 242	CARDINAL
hassl-3729	14	2	348	CARDINAL
hassl-3729	18	1	the variables, years	DATE
hassl-3729	24	1	1	CARDINAL
hassl-3729	25	1	enron	ORG
hassl-3729	25	2	worldcom	ORG
hassl-3729	25	3	2024	CARDINAL
hassl-3729	26	1	12	CARDINAL
hassl-3729	26	2	2	CARDINAL
hassl-3729	27	1	345	CARDINAL
hassl-3729	27	2	2312-4318	CARDINAL
hassl-3729	27	3	2312-5659	DATE
hassl-3729	27	4	10.18488/73.v12i2.3729	CARDINAL
hassl-3729	27	5	2024	CARDINAL
hassl-3729	29	1	https://orcid.org/0000-0001-8873-9077	PRODUCT
hassl-3729	32	1	https://www.doi.org/10.18488/73.v12i2.3729	ORG
hassl-3729	32	2	social sciences letters	ORG
hassl-3729	32	3	2024	CARDINAL
hassl-3729	32	4	12(2	DATE
hassl-3729	32	5	345	CARDINAL
hassl-3729	32	6	364 346	CARDINAL
hassl-3729	32	7	2024	CARDINAL
hassl-3729	37	1	two	CARDINAL
hassl-3729	37	2	one	CARDINAL
hassl-3729	37	3	1980	DATE
hassl-3729	37	4	fama & jensen	ORG
hassl-3729	37	5	1983	DATE
hassl-3729	38	1	arvidsson	GPE
hassl-3729	38	2	2011	DATE
hassl-3729	40	1	mardiasmo	PERSON
hassl-3729	40	2	2018	DATE
hassl-3729	42	1	frq	PERSON
hassl-3729	43	1	pham	GPE
hassl-3729	43	2	truong	GPE
hassl-3729	43	3	ho, & nguyen	ORG
hassl-3729	43	4	2022	CARDINAL
hassl-3729	44	1	krambia-kapardis	GPE
hassl-3729	44	2	clark	PERSON
hassl-3729	44	3	2016	DATE
hassl-3729	44	4	ho	GPE
hassl-3729	44	5	pham	GPE
hassl-3729	44	6	bui	ORG
hassl-3729	44	7	2023	CARDINAL
hassl-3729	46	1	frq	PERSON
hassl-3729	46	2	2022	CARDINAL
hassl-3729	47	1	2016	DATE
hassl-3729	47	2	second	ORDINAL
hassl-3729	47	3	the world bank's	ORG
hassl-3729	47	4	2017	CARDINAL
hassl-3729	49	1	frq	PERSON
hassl-3729	49	2	2022	CARDINAL
hassl-3729	50	1	one	CARDINAL
hassl-3729	52	1	2020	DATE
hassl-3729	53	1	today	DATE
hassl-3729	53	2	frq	PERSON
hassl-3729	54	1	schipper, & vincent	ORG
hassl-3729	54	2	2003	DATE
hassl-3729	55	1	cohen	PERSON
hassl-3729	55	2	krishnamoorthy, & wright	ORG
hassl-3729	55	3	2004	DATE
hassl-3729	56	1	merendino & melville	ORG
hassl-3729	56	2	2019	DATE
hassl-3729	58	1	matei & drumasu	ORG
hassl-3729	58	2	2015	DATE
hassl-3729	59	1	the early 1990s	DATE
hassl-3729	59	2	matei & drumasu	ORG
hassl-3729	59	3	2015	DATE
hassl-3729	60	1	cohen et al	PERSON
hassl-3729	61	1	2004	DATE
hassl-3729	62	1	jensen	PERSON
hassl-3729	62	2	1983	DATE
hassl-3729	63	1	anderson	PERSON
hassl-3729	63	2	2004	DATE
hassl-3729	63	3	1980	DATE
hassl-3729	63	4	fama & jensen	ORG
hassl-3729	63	5	1983	DATE
hassl-3729	64	1	2009	DATE
hassl-3729	65	1	ball & shivakumar	ORG
hassl-3729	65	2	2005	DATE
hassl-3729	66	1	social sciences letters	ORG
hassl-3729	66	2	2024	CARDINAL
hassl-3729	66	3	12(2	DATE
hassl-3729	66	4	345	CARDINAL
hassl-3729	66	5	364 347	CARDINAL
hassl-3729	66	6	2024	CARDINAL
hassl-3729	68	1	kothari, & watts	ORG
hassl-3729	68	2	1998	DATE
hassl-3729	69	1	cohen	ORG
hassl-3729	69	2	krishnamoorthy, & wright	ORG
hassl-3729	69	3	2017	DATE
hassl-3729	70	1	bell	ORG
hassl-3729	70	2	marrs, & solomon, 1997	ORG
hassl-3729	70	3	bell	ORG
hassl-3729	70	4	solomon	PERSON
hassl-3729	70	5	campbell, & hughes	ORG
hassl-3729	70	6	2005	DATE
hassl-3729	73	1	the middle east	LOC
hassl-3729	73	2	saudi arabia	GPE
hassl-3729	73	3	ksa	GPE
hassl-3729	76	1	2	CARDINAL
hassl-3729	76	2	section 4	LAW
hassl-3729	78	1	2	CARDINAL
hassl-3729	78	2	2.1	CARDINAL
hassl-3729	79	1	2010	DATE
hassl-3729	80	1	four	CARDINAL
hassl-3729	81	1	two	CARDINAL
hassl-3729	82	1	four	CARDINAL
hassl-3729	82	2	2006	DATE
hassl-3729	82	3	ipsas1	ORG
hassl-3729	84	1	2022	CARDINAL
hassl-3729	84	2	six	CARDINAL
hassl-3729	85	1	iasb	PERSON
hassl-3729	85	2	2010	DATE
hassl-3729	85	3	ipsas	GPE
hassl-3729	85	4	frq	PERSON
hassl-3729	86	1	2014	DATE
hassl-3729	86	2	ipsas	GPE
hassl-3729	86	3	europe	LOC
hassl-3729	87	1	eu	ORG
hassl-3729	88	1	ipsas1	ORG
hassl-3729	88	2	standards(suwanda	ORG
hassl-3729	88	3	2015	DATE
hassl-3729	89	1	four	CARDINAL
hassl-3729	90	1	tran	PERSON
hassl-3729	90	2	nguyen	PERSON
hassl-3729	90	3	2022	CARDINAL
hassl-3729	90	4	14	CARDINAL
hassl-3729	90	5	2013	DATE
hassl-3729	91	1	katz	PERSON
hassl-3729	91	2	2010	DATE
hassl-3729	93	1	langli	PERSON
hassl-3729	93	2	2012	DATE
hassl-3729	95	1	thomas, & vyas	ORG
hassl-3729	95	2	2013	DATE
hassl-3729	96	1	graham	PERSON
hassl-3729	96	2	harvey, & rajgopal	ORG
hassl-3729	96	3	2005	DATE
hassl-3729	97	1	frq	PERSON
hassl-3729	98	1	social sciences letters	ORG
hassl-3729	98	2	2024	CARDINAL
hassl-3729	98	3	12(2	DATE
hassl-3729	98	4	345	CARDINAL
hassl-3729	98	5	364 348	CARDINAL
hassl-3729	98	6	2024	CARDINAL
hassl-3729	100	1	2.2	CARDINAL
hassl-3729	100	2	colson, & ramamoorti	ORG
hassl-3729	100	3	2015	DATE
hassl-3729	102	1	2015	DATE
hassl-3729	104	1	europe	LOC
hassl-3729	104	2	collier & zaman,	ORG
hassl-3729	104	3	2005	DATE
hassl-3729	105	1	2002	DATE
hassl-3729	105	2	the united states	GPE
hassl-3729	105	3	annual	DATE
hassl-3729	106	1	al-matari	PERSON
hassl-3729	106	2	al-swidi	ORG
hassl-3729	106	3	2014	DATE
hassl-3729	106	4	al-matari	PERSON
hassl-3729	106	5	al-swidi	ORG
hassl-3729	106	6	al-matari	PERSON
hassl-3729	106	7	2012	DATE
hassl-3729	106	8	bozec & dia	ORG
hassl-3729	106	9	2007	DATE
hassl-3729	106	10	hegazy & stafford	ORG
hassl-3729	106	11	2016	DATE
hassl-3729	106	12	purcell, francis, & clark	ORG
hassl-3729	106	13	2014	DATE
hassl-3729	106	14	rainsbury	ORG
hassl-3729	106	15	malthus, & capper	ORG
hassl-3729	106	16	2012	DATE
hassl-3729	106	17	thomas & purcell	ORG
hassl-3729	106	18	2019	DATE
hassl-3729	107	1	dia	ORG
hassl-3729	107	2	2007	DATE
hassl-3729	107	3	canadian	NORP
hassl-3729	110	1	2012	DATE
hassl-3729	111	1	ac	ORG
hassl-3729	111	2	purcell et al.	PERSON
hassl-3729	111	3	2014	DATE
hassl-3729	112	1	thomas	PERSON
hassl-3729	112	2	purcell	PERSON
hassl-3729	112	3	2019	DATE
hassl-3729	113	1	stafford	PERSON
hassl-3729	113	2	2016	DATE
hassl-3729	113	3	english	NORP
hassl-3729	114	1	frq	PERSON
hassl-3729	115	1	alzeban	PRODUCT
hassl-3729	115	2	2020	DATE
hassl-3729	115	3	kusnadi	PERSON
hassl-3729	115	4	leong	PERSON
hassl-3729	115	5	2016	DATE
hassl-3729	115	6	salehi & shirazi	ORG
hassl-3729	115	7	2016	DATE
hassl-3729	115	8	ac	ORG
hassl-3729	115	9	salehi & shirazi	ORG
hassl-3729	115	10	2016	DATE
hassl-3729	115	11	salloum, & lefebvre, 2018	ORG
hassl-3729	115	12	tanyi & smith	ORG
hassl-3729	115	13	2015	DATE
hassl-3729	115	14	frq	PERSON
hassl-3729	116	1	bradbury	GPE
hassl-3729	116	2	2009	DATE
hassl-3729	117	1	čadež	GPE
hassl-3729	117	2	2018	DATE
hassl-3729	117	3	frq	PERSON
hassl-3729	118	1	frq	PERSON
hassl-3729	118	2	2022	CARDINAL
hassl-3729	118	3	chalevas	PRODUCT
hassl-3729	118	4	2021	CARDINAL
hassl-3729	118	5	2022	CARDINAL
hassl-3729	118	6	2021	CARDINAL
hassl-3729	119	1	mardessi	PERSON
hassl-3729	119	2	2022	CARDINAL
hassl-3729	119	3	frq	PERSON
hassl-3729	121	1	2021	CARDINAL
hassl-3729	121	2	frq	PERSON
hassl-3729	123	1	amsterdam stock exchange	ORG
hassl-3729	123	2	2022	CARDINAL
hassl-3729	123	3	tehran stock exchange	ORG
hassl-3729	123	4	2021	CARDINAL
hassl-3729	124	1	ac	ORG
hassl-3729	124	2	frq	PERSON
hassl-3729	124	3	2022	CARDINAL
hassl-3729	124	4	2021	CARDINAL
hassl-3729	125	1	frq	PERSON
hassl-3729	125	2	2022	CARDINAL
hassl-3729	125	3	2022	CARDINAL
hassl-3729	126	1	2022	CARDINAL
hassl-3729	127	1	chalevas et al	PERSON
hassl-3729	127	2	2021	CARDINAL
hassl-3729	127	3	social sciences letters	ORG
hassl-3729	127	4	2024	CARDINAL
hassl-3729	127	5	12(2	DATE
hassl-3729	127	6	345	CARDINAL
hassl-3729	127	7	364 349	CARDINAL
hassl-3729	127	8	2024	CARDINAL
hassl-3729	129	1	ac	ORG
hassl-3729	130	1	138	CARDINAL
hassl-3729	133	1	2.3	CARDINAL
hassl-3729	133	2	al-matari	PERSON
hassl-3729	133	3	2022	CARDINAL
hassl-3729	133	4	2016	DATE
hassl-3729	135	1	al-matari	PERSON
hassl-3729	135	2	mgammal	PERSON
hassl-3729	135	3	alosaimi	NORP
hassl-3729	135	4	alruwaili, & al-bogami	ORG
hassl-3729	135	5	2022	CARDINAL
hassl-3729	136	1	2022	CARDINAL
hassl-3729	138	1	2022	CARDINAL
hassl-3729	139	1	frq	PERSON
hassl-3729	139	2	one	CARDINAL
hassl-3729	139	3	frq	PERSON
hassl-3729	139	4	abu-risheh & al-sa’eed	ORG
hassl-3729	139	5	2012	DATE
hassl-3729	140	1	frq	PERSON
hassl-3729	141	1	frq	PERSON
hassl-3729	141	2	krishnan	PERSON
hassl-3729	141	3	& zhao	PERSON
hassl-3729	141	4	2011	DATE
hassl-3729	142	1	alzoubi	PERSON
hassl-3729	142	2	2014	DATE
hassl-3729	143	1	qinghua	ORG
hassl-3729	143	2	pingxin, & junming	ORG
hassl-3729	143	3	2007	DATE
hassl-3729	144	1	phuong	PERSON
hassl-3729	144	2	2020	DATE
hassl-3729	144	3	frq	PERSON
hassl-3729	145	1	2162	CARDINAL
hassl-3729	145	2	vietnamese	NORP
hassl-3729	145	3	2010 to 2018	DATE
hassl-3729	146	1	dewata	GPE
hassl-3729	146	2	hadi, & jauhari	ORG
hassl-3729	146	3	2016	DATE
hassl-3729	146	4	dimitropoulos & asteriou	ORG
hassl-3729	146	5	2010	DATE
hassl-3729	147	1	fifty	CARDINAL
hassl-3729	147	2	between 2010 and 2014	DATE
hassl-3729	147	3	the indonesian stock exchange	ORG
hassl-3729	147	4	dewata et al	PERSON
hassl-3729	148	1	2016	DATE
hassl-3729	150	1	2010	DATE
hassl-3729	150	2	greek	NORP
hassl-3729	150	3	2000–2004	CARDINAL
hassl-3729	151	1	annual	DATE
hassl-3729	153	1	endut	ORG
hassl-3729	153	2	2021	DATE
hassl-3729	153	3	2022	CARDINAL
hassl-3729	153	4	2021	DATE
hassl-3729	154	1	frq	PERSON
hassl-3729	154	2	kaawaase	PERSON
hassl-3729	154	3	nairuba	GPE
hassl-3729	154	4	akankunda	GPE
hassl-3729	154	5	2021	CARDINAL
hassl-3729	154	6	frq	PERSON
hassl-3729	155	1	frq	PERSON
hassl-3729	155	2	garcia-lacalle & torres	PERSON
hassl-3729	155	3	2021	DATE
hassl-3729	156	1	spain	GPE
hassl-3729	156	2	2022	CARDINAL
hassl-3729	156	3	2021	CARDINAL
hassl-3729	158	1	social sciences letters	ORG
hassl-3729	158	2	2024	CARDINAL
hassl-3729	158	3	12(2	DATE
hassl-3729	158	4	345	CARDINAL
hassl-3729	158	5	364 350	CARDINAL
hassl-3729	158	6	2024	CARDINAL
hassl-3729	160	1	2.4	CARDINAL
hassl-3729	160	2	2013	DATE
hassl-3729	164	1	2013	DATE
hassl-3729	166	1	kong	GPE
hassl-3729	166	2	lartey	NORP
hassl-3729	166	3	& biswas	ORG
hassl-3729	166	4	2018	DATE
hassl-3729	167	1	one	CARDINAL
hassl-3729	167	2	worldcom	ORG
hassl-3729	167	3	one	CARDINAL
hassl-3729	167	4	lehman	ORG
hassl-3729	167	5	risk(ma & ma	ORG
hassl-3729	167	6	2011	DATE
hassl-3729	168	1	cohen et al	PERSON
hassl-3729	169	1	2017	CARDINAL
hassl-3729	169	2	11	CARDINAL
hassl-3729	172	1	2014	DATE
hassl-3729	172	2	german	NORP
hassl-3729	173	1	one	CARDINAL
hassl-3729	173	2	icrm	ORG
hassl-3729	176	1	2.5	CARDINAL
hassl-3729	177	1	freeman	PERSON
hassl-3729	177	2	1984	DATE
hassl-3729	179	1	2003	DATE
hassl-3729	180	1	sabauri & kvatashidze	ORG
hassl-3729	180	2	2018	DATE
hassl-3729	181	1	chen	PERSON
hassl-3729	181	2	li	PERSON
hassl-3729	181	3	2011	DATE
hassl-3729	181	4	lin	GPE
hassl-3729	181	5	wang, & pan	ORG
hassl-3729	181	6	2016	DATE
hassl-3729	182	1	2018	DATE
hassl-3729	183	1	frq	PERSON
hassl-3729	184	1	2021	DATE
hassl-3729	186	1	2.6	CARDINAL
hassl-3729	186	2	weygandt	ORG
hassl-3729	186	3	kimmel	ORG
hassl-3729	186	4	2019	DATE
hassl-3729	190	1	social sciences letters	ORG
hassl-3729	190	2	2024	CARDINAL
hassl-3729	190	3	12(2	DATE
hassl-3729	190	4	345	CARDINAL
hassl-3729	190	5	364 351	CARDINAL
hassl-3729	190	6	2024	CARDINAL
hassl-3729	192	1	hepworth	GPE
hassl-3729	192	2	2003	DATE
hassl-3729	193	1	santoso & pambelum	ORG
hassl-3729	193	2	2008	DATE
hassl-3729	195	1	hasibuan	GPE
hassl-3729	195	2	2019	DATE
hassl-3729	195	3	murwaningsari	PERSON
hassl-3729	195	4	2022	CARDINAL
hassl-3729	195	5	cohen et al	PERSON
hassl-3729	196	1	2017	CARDINAL
hassl-3729	196	2	furqan	PERSON
hassl-3729	196	3	2020	DATE
hassl-3729	196	4	ibrahim	PERSON
hassl-3729	196	5	al-matari	PERSON
hassl-3729	196	6	2022	CARDINAL
hassl-3729	196	7	alwi	ORG
hassl-3729	196	8	2020	DATE
hassl-3729	196	9	2021	CARDINAL
hassl-3729	196	10	2022	CARDINAL
hassl-3729	196	11	2022	CARDINAL
hassl-3729	197	1	cohen et al	PERSON
hassl-3729	197	2	2017	CARDINAL
hassl-3729	197	3	greece	GPE
hassl-3729	199	1	furqan et al	PERSON
hassl-3729	199	2	2020	DATE
hassl-3729	199	3	indonesian	NORP
hassl-3729	201	1	hasibuan	GPE
hassl-3729	201	2	2019	DATE
hassl-3729	202	1	2020	DATE
hassl-3729	202	2	2021	CARDINAL
hassl-3729	202	3	frq	PERSON
hassl-3729	203	1	al jouf university's	ORG
hassl-3729	203	2	frq	PERSON
hassl-3729	203	3	ibrahim	PERSON
hassl-3729	203	4	al-matari	PERSON
hassl-3729	203	5	2022	CARDINAL
hassl-3729	204	1	indonesian	NORP
hassl-3729	204	2	2022	CARDINAL
hassl-3729	208	1	2.7	CARDINAL
hassl-3729	209	1	frq	PERSON
hassl-3729	209	2	cohen & karatzimas	ORG
hassl-3729	209	3	2017	DATE
hassl-3729	209	4	furqan et al.	PERSON
hassl-3729	209	5	2020	DATE
hassl-3729	209	6	hasibuan &	ORG
hassl-3729	209	7	2019	DATE
hassl-3729	209	8	al.	GPE
hassl-3729	209	9	2020	DATE
hassl-3729	209	10	2021	CARDINAL
hassl-3729	210	1	frq	PERSON
hassl-3729	210	2	hasan	PERSON
hassl-3729	210	3	2022	CARDINAL
hassl-3729	210	4	hu	PERSON
hassl-3729	210	5	xue, & liu	ORG
hassl-3729	210	6	2022	CARDINAL
hassl-3729	210	7	khalil	GPE
hassl-3729	210	8	2022	DATE
hassl-3729	210	9	frq	PERSON
hassl-3729	211	1	frq	PERSON
hassl-3729	212	1	frq	PERSON
hassl-3729	214	1	3	CARDINAL
hassl-3729	215	1	348	CARDINAL
hassl-3729	215	2	jouf university	ORG
hassl-3729	216	1	jouf university	ORG
hassl-3729	216	2	3599	CARDINAL
hassl-3729	217	1	spss	ORG
hassl-3729	217	2	pls	ORG
hassl-3729	222	1	pls	NORP
hassl-3729	223	1	social sciences letters	ORG
hassl-3729	223	2	2024	CARDINAL
hassl-3729	223	3	12(2	DATE
hassl-3729	223	4	345	CARDINAL
hassl-3729	223	5	364 352	CARDINAL
hassl-3729	223	6	2024	CARDINAL
hassl-3729	224	1	pls	NORP
hassl-3729	225	1	pls	NORP
hassl-3729	225	2	pls	NORP
hassl-3729	227	1	3.1	CARDINAL
hassl-3729	228	1	suwanda	ORG
hassl-3729	228	2	2015	CARDINAL
hassl-3729	228	3	al-matari	PERSON
hassl-3729	228	4	2022	CARDINAL
hassl-3729	228	5	ibrahim	PERSON
hassl-3729	228	6	al-matari	PERSON
hassl-3729	229	1	ibrahim	PERSON
hassl-3729	229	2	al-matari	PERSON
hassl-3729	229	3	2022	CARDINAL
hassl-3729	230	1	ibrahim	PERSON
hassl-3729	230	2	al-matari	PERSON
hassl-3729	230	3	2022	CARDINAL
hassl-3729	230	4	2021	CARDINAL
hassl-3729	232	1	five	CARDINAL
hassl-3729	232	2	1	CARDINAL
hassl-3729	232	3	5	CARDINAL
hassl-3729	233	1	3.2	CARDINAL
hassl-3729	233	2	jouf university	ORG
hassl-3729	233	3	348	CARDINAL
hassl-3729	234	1	arabic	LANGUAGE
hassl-3729	235	1	brislin	ORG
hassl-3729	235	2	1986	DATE
hassl-3729	235	3	arabic	NORP
hassl-3729	235	4	english	LANGUAGE
hassl-3729	236	1	two	CARDINAL
hassl-3729	236	2	english	LANGUAGE
hassl-3729	238	1	jouf university	ORG
hassl-3729	240	1	microsoft	ORG
hassl-3729	240	2	2013	DATE
hassl-3729	241	1	hult	ORG
hassl-3729	241	2	ringle	ORG
hassl-3729	241	3	2014	DATE
hassl-3729	242	1	4	CARDINAL
hassl-3729	242	2	4.1	CARDINAL
hassl-3729	243	1	1	CARDINAL
hassl-3729	243	2	four	CARDINAL
hassl-3729	244	1	242	CARDINAL
hassl-3729	244	2	348	CARDINAL
hassl-3729	245	1	70%	PERCENT
hassl-3729	246	1	1	CARDINAL
hassl-3729	248	1	218	CARDINAL
hassl-3729	248	2	24 9.9	CARDINAL
hassl-3729	248	3	147 60.7	CARDINAL
hassl-3729	248	4	61	CARDINAL
hassl-3729	248	5	25.3	CARDINAL
hassl-3729	248	6	34	CARDINAL
hassl-3729	248	7	14	CARDINAL
hassl-3729	248	8	10	CARDINAL
hassl-3729	248	9	25.2	CARDINAL
hassl-3729	248	10	more than 20 years	DATE
hassl-3729	248	11	4.5 5	TIME
hassl-3729	248	12	58 24	CARDINAL
hassl-3729	248	13	85	CARDINAL
hassl-3729	248	14	35.1	CARDINAL
hassl-3729	248	15	136	CARDINAL
hassl-3729	248	16	56.2	CARDINAL
hassl-3729	248	17	social sciences letters	ORG
hassl-3729	248	18	2024	CARDINAL
hassl-3729	248	19	12(2	DATE
hassl-3729	248	20	345	CARDINAL
hassl-3729	248	21	364 353	CARDINAL
hassl-3729	248	22	2024	CARDINAL
hassl-3729	250	1	218	CARDINAL
hassl-3729	250	2	90.1%	PERCENT
hassl-3729	250	3	24	CARDINAL
hassl-3729	250	4	9.9%	PERCENT
hassl-3729	251	1	66.2%	PERCENT
hassl-3729	251	2	35.1%	PERCENT
hassl-3729	251	3	8.7%	PERCENT
hassl-3729	252	1	four	CARDINAL
hassl-3729	253	1	60.7%	PERCENT
hassl-3729	253	2	25.3%	PERCENT
hassl-3729	253	3	14%	PERCENT
hassl-3729	254	1	4.2	CARDINAL
hassl-3729	255	1	2	CARDINAL
hassl-3729	256	1	4.159	CARDINAL
hassl-3729	256	2	0.840	CARDINAL
hassl-3729	258	1	4.075	CARDINAL
hassl-3729	258	2	0.945	CARDINAL
hassl-3729	259	1	2	CARDINAL
hassl-3729	261	1	242	CARDINAL
hassl-3729	261	2	242	CARDINAL
hassl-3729	261	3	ac	ORG
hassl-3729	261	4	242	CARDINAL
hassl-3729	261	5	242	CARDINAL
hassl-3729	261	6	4.084	CARDINAL
hassl-3729	261	7	242	CARDINAL
hassl-3729	261	8	242	CARDINAL
hassl-3729	261	9	4.3	MONEY
hassl-3729	263	1	1974	DATE
hassl-3729	264	1	pls	NORP
hassl-3729	265	1	pls	ORG
hassl-3729	265	2	2011	DATE
hassl-3729	267	1	pls	NORP
hassl-3729	268	1	anderson	PERSON
hassl-3729	268	2	gerbing	ORG
hassl-3729	268	3	1988	DATE
hassl-3729	268	4	two	CARDINAL
hassl-3729	273	1	chin	PERSON
hassl-3729	273	2	1998	DATE
hassl-3729	273	3	anderson	PERSON
hassl-3729	273	4	tatham	GPE
hassl-3729	273	5	2010	DATE
hassl-3729	274	1	3	CARDINAL
hassl-3729	279	1	2010	DATE
hassl-3729	280	1	social sciences letters	ORG
hassl-3729	280	2	2024	CARDINAL
hassl-3729	280	3	12(2	DATE
hassl-3729	280	4	345	CARDINAL
hassl-3729	280	5	2024	CARDINAL
hassl-3729	282	1	ave	GPE
hassl-3729	283	1	4	CARDINAL
hassl-3729	284	1	at least 0.7	CARDINAL
hassl-3729	285	1	at least 0.5	CARDINAL
hassl-3729	286	1	1988	DATE
hassl-3729	287	1	3	CARDINAL
hassl-3729	287	2	0.880 0.021 42.324 0.000 bd2	MONEY
hassl-3729	287	3	0.922 0.014 64.948 0.000	MONEY
hassl-3729	287	4	0.809	CARDINAL
hassl-3729	287	5	stak1	PERSON
hassl-3729	287	6	32.998	PRODUCT
hassl-3729	287	7	0.028 29.241 0.000	QUANTITY
hassl-3729	287	8	ac ac1	PERSON
hassl-3729	287	9	0.012	MONEY
hassl-3729	287	10	77.694	MONEY
hassl-3729	287	11	ac2	ORG
hassl-3729	287	12	0.012	MONEY
hassl-3729	287	13	risk3	ORG
hassl-3729	287	14	abac1	ORG
hassl-3729	287	15	abac2	ORG
hassl-3729	287	16	abac4 0.950	PERSON
hassl-3729	287	17	0.010	CARDINAL
hassl-3729	287	18	abac6	ORG
hassl-3729	288	1	qfr1	ORG
hassl-3729	288	2	0.944 0.010	DATE
hassl-3729	288	3	0.933 0.017 55.318	MONEY
hassl-3729	288	4	qfr4	DATE
hassl-3729	288	5	0.013	MONEY
hassl-3729	288	6	0.032 26.759	CARDINAL
hassl-3729	288	7	4	CARDINAL
hassl-3729	290	1	cra	ORG
hassl-3729	290	2	abac1	ORG
hassl-3729	290	3	abac2	PERSON
hassl-3729	290	4	abac4 0.95 abac5	WORK_OF_ART
hassl-3729	290	5	abac6	ORG
hassl-3729	291	1	0.948	MONEY
hassl-3729	291	2	ac2	ORG
hassl-3729	291	3	0.88	CARDINAL
hassl-3729	291	4	0.911	CARDINAL
hassl-3729	291	5	0.922	CARDINAL
hassl-3729	291	6	0.809	CARDINAL
hassl-3729	291	7	0.943	MONEY
hassl-3729	291	8	risk2	PERSON
hassl-3729	291	9	risk3	ORG
hassl-3729	291	10	risk4	ORG
hassl-3729	291	11	0.895	CARDINAL
hassl-3729	291	12	stak1	PERSON
hassl-3729	291	13	0.876	CARDINAL
hassl-3729	291	14	0.911	CARDINAL
hassl-3729	291	15	social sciences letters	ORG
hassl-3729	291	16	2024	CARDINAL
hassl-3729	291	17	12(2	DATE
hassl-3729	291	18	345	CARDINAL
hassl-3729	291	19	364 355	CARDINAL
hassl-3729	291	20	2024	CARDINAL
hassl-3729	293	1	cra	ORG
hassl-3729	293	2	stak3	GPE
hassl-3729	293	3	0.824	CARDINAL
hassl-3729	293	4	0.964	MONEY
hassl-3729	293	5	0.933	CARDINAL
hassl-3729	294	1	4	CARDINAL
hassl-3729	296	1	2010	DATE
hassl-3729	296	2	1974	DATE
hassl-3729	296	3	0.7	CARDINAL
hassl-3729	297	1	0.7	CARDINAL
hassl-3729	300	1	1981	DATE
hassl-3729	300	2	5	CARDINAL
hassl-3729	302	1	5	CARDINAL
hassl-3729	304	1	1 2	CARDINAL
hassl-3729	304	2	0.939	CARDINAL
hassl-3729	304	3	3bd	ORG
hassl-3729	304	4	0.854	MONEY
hassl-3729	304	5	0.801	CARDINAL
hassl-3729	304	6	6stak	ORG
hassl-3729	304	7	0.846	MONEY
hassl-3729	304	8	4.4	MONEY
hassl-3729	308	1	social sciences letters	ORG
hassl-3729	308	2	2024	CARDINAL
hassl-3729	308	3	12(2	DATE
hassl-3729	308	4	345	CARDINAL
hassl-3729	308	5	364 356	CARDINAL
hassl-3729	308	6	2024	CARDINAL
hassl-3729	310	1	1	CARDINAL
hassl-3729	311	1	2	CARDINAL
hassl-3729	312	1	6	CARDINAL
hassl-3729	315	1	0.235	CARDINAL
hassl-3729	315	2	0.077	MONEY
hassl-3729	315	3	0.028	MONEY
hassl-3729	315	4	0.208	CARDINAL
hassl-3729	315	5	0.160 0.065 2.471	QUANTITY
hassl-3729	315	6	0.376 0.102 3.679	MONEY
hassl-3729	315	7	0.014 3.906 0.000	MONEY
hassl-3729	316	1	social sciences letters	ORG
hassl-3729	316	2	2024	CARDINAL
hassl-3729	316	3	12(2	DATE
hassl-3729	316	4	345	CARDINAL
hassl-3729	316	5	364 357	CARDINAL
hassl-3729	316	6	2024	CARDINAL
hassl-3729	318	1	0.01	CARDINAL
hassl-3729	318	2	1	CARDINAL
hassl-3729	318	3	2	DATE
hassl-3729	318	4	6	CARDINAL
hassl-3729	320	1	0.169	CARDINAL
hassl-3729	320	2	2.201	CARDINAL
hassl-3729	320	3	0.05	CARDINAL
hassl-3729	320	4	first	ORDINAL
hassl-3729	320	5	0.208	CARDINAL
hassl-3729	320	6	2.037	CARDINAL
hassl-3729	320	7	0.05	CARDINAL
hassl-3729	320	8	second	ORDINAL
hassl-3729	320	9	0.376	CARDINAL
hassl-3729	320	10	third	ORDINAL
hassl-3729	321	1	4.5	CARDINAL
hassl-3729	324	1	84%	PERCENT
hassl-3729	325	1	cohen	PERSON
hassl-3729	325	2	1988	DATE
hassl-3729	325	3	0.13	CARDINAL
hassl-3729	326	1	frq	PERSON
hassl-3729	328	1	smartpls	PERSON
hassl-3729	332	1	0	CARDINAL
hassl-3729	333	1	0.681	CARDINAL
hassl-3729	333	2	communality	ORG
hassl-3729	333	3	0.742	CARDINAL
hassl-3729	335	1	4.6	CARDINAL
hassl-3729	336	1	lauro	GPE
hassl-3729	336	2	2005	DATE
hassl-3729	336	3	pls	NORP
hassl-3729	339	1	odekerken-schroder	PERSON
hassl-3729	339	2	van oppen	PERSON
hassl-3729	339	3	2009	DATE
hassl-3729	339	4	0.36	CARDINAL
hassl-3729	339	5	0.25	CARDINAL
hassl-3729	339	6	0.1	CARDINAL
hassl-3729	340	1	0.824	CARDINAL
hassl-3729	342	1	4.7	CARDINAL
hassl-3729	345	1	grac	PERSON
hassl-3729	347	1	0.01	CARDINAL
hassl-3729	348	1	ibrahim & almatari	ORG
hassl-3729	348	2	2022	CARDINAL
hassl-3729	350	1	social sciences letters	ORG
hassl-3729	350	2	2024	CARDINAL
hassl-3729	350	3	12(2	DATE
hassl-3729	350	4	345	CARDINAL
hassl-3729	350	5	364 358	CARDINAL
hassl-3729	350	6	2024	CARDINAL
hassl-3729	352	1	p>0.05	ORG
hassl-3729	353	1	2016	DATE
hassl-3729	355	1	p>0.05	ORG
hassl-3729	356	1	2003	DATE
hassl-3729	357	1	sabauri & kvatashidze	ORG
hassl-3729	357	2	2018	DATE
hassl-3729	358	1	ac	ORG
hassl-3729	359	1	ibrahim & al-matari	ORG
hassl-3729	359	2	2022	CARDINAL
hassl-3729	359	3	thomas & purcell	ORG
hassl-3729	359	4	2019	DATE
hassl-3729	365	1	5	CARDINAL
hassl-3729	368	1	242	CARDINAL
hassl-3729	368	2	348	CARDINAL
hassl-3729	369	1	70%	PERCENT
hassl-3729	371	1	6	CARDINAL
hassl-3729	372	1	one	CARDINAL
hassl-3729	379	1	social sciences letters	ORG
hassl-3729	379	2	2024	CARDINAL
hassl-3729	379	3	12(2	DATE
hassl-3729	379	4	345	CARDINAL
hassl-3729	379	5	2024	CARDINAL
hassl-3729	381	1	7	CARDINAL
hassl-3729	387	1	king khalid university	ORG
hassl-3729	388	1	institutional review board	ORG
hassl-3729	393	1	a.a.	GPE
hassl-3729	393	2	a.m.o	GPE
hassl-3729	393	3	a.a.	GPE
hassl-3729	394	1	a.m.o	GPE
hassl-3729	395	1	a.a.	GPE
hassl-3729	395	2	a.m.o	GPE
hassl-3729	397	1	abu-risheh	PERSON
hassl-3729	397	2	k. e., & al-sa’eed	PERSON
hassl-3729	397	3	m. a.	PERSON
hassl-3729	397	4	2012	DATE
hassl-3729	398	1	jordanian	NORP
hassl-3729	399	1	9(4	CARDINAL
hassl-3729	399	2	178	CARDINAL
hassl-3729	400	1	b. k.	PERSON
hassl-3729	400	2	2022	CARDINAL
hassl-3729	402	1	afro-asian journal of finance	ORG
hassl-3729	402	2	12(1	CARDINAL
hassl-3729	402	3	82	CARDINAL
hassl-3729	403	1	al-matari	PERSON
hassl-3729	403	2	e. m.	PERSON
hassl-3729	403	3	2022	CARDINAL
hassl-3729	406	1	business & management	ORG
hassl-3729	406	2	9(1	CARDINAL
hassl-3729	406	3	2141093	DATE
hassl-3729	407	1	al-matari	PERSON
hassl-3729	407	2	e. m.	PERSON
hassl-3729	407	3	al-swidi	ORG
hassl-3729	407	4	a. k.	PERSON
hassl-3729	407	5	f. h. b.	PERSON
hassl-3729	407	6	2014	DATE
hassl-3729	408	1	oman	GPE
hassl-3729	409	1	asian	NORP
hassl-3729	409	2	10(12	CARDINAL
hassl-3729	409	3	98	CARDINAL
hassl-3729	410	1	https://doi.org/10.5539/ass.v10n12p98 al-matari	PERSON
hassl-3729	410	2	e. m.	PERSON
hassl-3729	410	3	mgammal	PERSON
hassl-3729	410	4	m. h.	PERSON
hassl-3729	410	5	alosaimi	NORP
hassl-3729	410	6	m. h.	PERSON
hassl-3729	410	7	alruwaili	PERSON
hassl-3729	410	8	t. f., & al-bogami	ORG
hassl-3729	410	9	s.	PERSON
hassl-3729	410	10	2022	CARDINAL
hassl-3729	411	1	fintech	ORG
hassl-3729	411	2	saudi arabia	GPE
hassl-3729	412	1	10750	DATE
hassl-3729	413	1	al-matari	PERSON
hassl-3729	413	2	al-swidi	ORG
hassl-3729	413	3	a. k.	PERSON
hassl-3729	413	4	f. h. b. h.	PERSON
hassl-3729	413	5	al-matari	PERSON
hassl-3729	413	6	e. m.	PERSON
hassl-3729	413	7	2012	DATE
hassl-3729	414	1	saudi arabia	GPE
hassl-3729	415	1	2(4	CARDINAL
hassl-3729	415	2	241	CARDINAL
hassl-3729	416	1	alzeban, a.	PERSON
hassl-3729	416	2	2020	DATE
hassl-3729	418	1	20	CARDINAL
hassl-3729	418	2	2	CARDINAL
hassl-3729	418	3	263	CARDINAL
hassl-3729	419	1	alzoubi	NORP
hassl-3729	419	2	e. s. s.	PERSON
hassl-3729	419	3	2014	DATE
hassl-3729	420	1	jordan	GPE
hassl-3729	421	1	11(3	CARDINAL
hassl-3729	421	2	8-29	DATE
hassl-3729	422	1	https://doi.org/10.22495/cocv11i3p1 anderson	PERSON
hassl-3729	422	2	j. c.	PERSON
hassl-3729	422	3	d. w.	PERSON
hassl-3729	422	4	1988	DATE
hassl-3729	423	1	two	CARDINAL
hassl-3729	424	1	psychological bulletin	ORG
hassl-3729	424	2	103(3	CARDINAL
hassl-3729	424	3	411	CARDINAL
hassl-3729	425	1	anderson	GPE
hassl-3729	425	2	r. c.	PERSON
hassl-3729	425	3	s. a.	PERSON
hassl-3729	425	4	d. m.	PERSON
hassl-3729	425	5	2004	DATE
hassl-3729	427	1	journal of accounting and economics	ORG
hassl-3729	427	2	37(3	CARDINAL
hassl-3729	427	3	315	CARDINAL
hassl-3729	429	1	https://doi.org/10.1108/cg-07-2019-0204 https://doi.org/10.1108/cg-07-2019-0204 https://doi.org/10.22495/cocv11i3p1 https://doi.org/10.1037/0033-2909.103.3.411	PERSON
hassl-3729	429	2	social sciences letters	ORG
hassl-3729	429	3	2024	CARDINAL
hassl-3729	429	4	12(2	DATE
hassl-3729	429	5	345	CARDINAL
hassl-3729	429	6	2024	CARDINAL
hassl-3729	431	1	m.-j	PERSON
hassl-3729	431	2	l.	PERSON
hassl-3729	431	3	2022	CARDINAL
hassl-3729	433	1	revista de contabilidad-spanish	PERSON
hassl-3729	433	2	76-88	DATE
hassl-3729	434	1	https://doi.org/10.6018/rcsar.401651 arvidsson	PERSON
hassl-3729	434	2	s.	GPE
hassl-3729	434	3	2011	DATE
hassl-3729	435	1	annual	DATE
hassl-3729	436	1	12(2	DATE
hassl-3729	436	2	277-300	CARDINAL
hassl-3729	437	1	r. p.	PERSON
hassl-3729	437	2	2011	DATE
hassl-3729	439	1	quarterly	DATE
hassl-3729	439	2	261	CARDINAL
hassl-3729	440	1	r. p.	PERSON
hassl-3729	440	2	1988	DATE
hassl-3729	442	1	the academy of marketing science	ORG
hassl-3729	442	2	16(1	CARDINAL
hassl-3729	442	3	74-94	DATE
hassl-3729	443	1	u., & čadež	ORG
hassl-3729	443	2	s. (2018	ORG
hassl-3729	444	1	8th	ORDINAL
hassl-3729	445	1	42(1	CARDINAL
hassl-3729	445	2	151	CARDINAL
hassl-3729	446	1	r., & shivakumar	ORG
hassl-3729	446	2	l. (	GPE
hassl-3729	446	3	2005	DATE
hassl-3729	448	1	39(1	CARDINAL
hassl-3729	448	2	83	CARDINAL
hassl-3729	449	1	f. v., braam	PERSON
hassl-3729	449	2	s.	PERSON
hassl-3729	449	3	2009	DATE
hassl-3729	453	1	bell	ORG
hassl-3729	453	2	t.	GPE
hassl-3729	453	3	marrs	PERSON
hassl-3729	453	4	f., & solomon	ORG
hassl-3729	453	5	1997	DATE
hassl-3729	455	1	new york	GPE
hassl-3729	456	1	kpmg peat marwick llp	ORG
hassl-3729	456	2	bell	ORG
hassl-3729	456	3	t. b.	GPE
hassl-3729	456	4	m. e.	PERSON
hassl-3729	456	5	solomon	PERSON
hassl-3729	456	6	i.	PERSON
hassl-3729	456	7	campbell	ORG
hassl-3729	456	8	s., & hughes	ORG
hassl-3729	456	9	m. (	PERSON
hassl-3729	456	10	2005	DATE
hassl-3729	457	1	the 21st century	DATE
hassl-3729	457	2	kpmg	ORG
hassl-3729	458	1	new york	GPE
hassl-3729	458	2	kpmg international	ORG
hassl-3729	459	1	bellanca, s., & vandernoot	ORG
hassl-3729	459	2	j.	PERSON
hassl-3729	459	3	2014	DATE
hassl-3729	460	1	the european union	ORG
hassl-3729	460	2	eu	ORG
hassl-3729	461	1	10(3	CARDINAL
hassl-3729	461	2	257–269	CARDINAL
hassl-3729	462	1	r., & dia	ORG
hassl-3729	462	2	2007	DATE
hassl-3729	463	1	canadian	NORP
hassl-3729	464	1	european journal of operational research	ORG
hassl-3729	464	2	177(3	DATE
hassl-3729	464	3	1734-1750	CARDINAL
hassl-3729	465	1	r. t.	PERSON
hassl-3729	465	2	colson	PERSON
hassl-3729	465	3	r. h., & ramamoorti	ORG
hassl-3729	465	4	s.	PERSON
hassl-3729	465	5	2015	DATE
hassl-3729	466	1	5th	ORDINAL
hassl-3729	466	2	wiley	PERSON
hassl-3729	467	1	https://doi.org/10.1002/9781119199816.	PERSON
hassl-3729	468	1	brislin	ORG
hassl-3729	468	2	r. w.	PERSON
hassl-3729	468	3	1986	DATE
hassl-3729	470	1	international journal of intercultural relations	ORG
hassl-3729	470	2	10(2	DATE
hassl-3729	470	3	215	CARDINAL
hassl-3729	470	4	n. c., pott	PERSON
hassl-3729	470	5	a.	PERSON
hassl-3729	470	6	2014	DATE
hassl-3729	471	1	germany	GPE
hassl-3729	472	1	journal of accounting	ORG
hassl-3729	472	2	33(1	CARDINAL
hassl-3729	472	3	1-31	DATE
hassl-3729	473	1	chalevas	PRODUCT
hassl-3729	473	2	a., & samara	ORG
hassl-3729	473	3	a.	PERSON
hassl-3729	473	4	2021	CARDINAL
hassl-3729	474	1	greek	NORP
hassl-3729	475	1	12(4	CARDINAL
hassl-3729	475	2	368	CARDINAL
hassl-3729	476	1	chen, f.	PERSON
hassl-3729	476	2	li	PERSON
hassl-3729	476	3	q., & wang	ORG
hassl-3729	476	4	x.	GPE
hassl-3729	476	5	2011	DATE
hassl-3729	478	1	86(4	CARDINAL
hassl-3729	478	2	1255-1288	DATE
hassl-3729	479	1	chin	PERSON
hassl-3729	479	2	w. w.	PERSON
hassl-3729	479	3	1998	DATE
hassl-3729	481	1	295(2	DATE
hassl-3729	481	2	295-336	CARDINAL
hassl-3729	483	1	2013	DATE
hassl-3729	485	1	www.cipfa.org cohen	ORG
hassl-3729	485	2	j. (	PERSON
hassl-3729	485	3	1988	DATE
hassl-3729	486	1	2nd	ORDINAL
hassl-3729	487	1	cohen	PERSON
hassl-3729	487	2	j., krishnamoorthy	PERSON
hassl-3729	487	3	wright	PERSON
hassl-3729	487	4	a.	PERSON
hassl-3729	487	5	2017	CARDINAL
hassl-3729	488	1	cfos	ORG
hassl-3729	489	1	11781209	DATE
hassl-3729	490	1	https://doi.org/10.6018/rcsar.401651	PERSON
hassl-3729	490	2	https://doi.org/10.1111/1911-3846.12294	NORP
hassl-3729	490	3	social sciences letters	ORG
hassl-3729	490	4	2024	CARDINAL
hassl-3729	490	5	12(2	DATE
hassl-3729	490	6	345	CARDINAL
hassl-3729	490	7	364 361	CARDINAL
hassl-3729	490	8	2024	CARDINAL
hassl-3729	492	1	cohen	PERSON
hassl-3729	492	2	j. r.	PERSON
hassl-3729	492	3	krishnamoorthy	PERSON
hassl-3729	492	4	wright	PERSON
hassl-3729	492	5	a.	PERSON
hassl-3729	492	6	2004	DATE
hassl-3729	494	1	23	CARDINAL
hassl-3729	494	2	87	CARDINAL
hassl-3729	495	1	cohen	PERSON
hassl-3729	495	2	s., & karatzimas	ORG
hassl-3729	495	3	s.	PERSON
hassl-3729	495	4	2017	CARDINAL
hassl-3729	497	1	meditari accountancy research	ORG
hassl-3729	497	2	95	CARDINAL
hassl-3729	498	1	https://doi.org/10.1108/medar-102015-0070	NORP
hassl-3729	498	2	2005	DATE
hassl-3729	499	1	convergence	PERSON
hassl-3729	499	2	european	NORP
hassl-3729	500	1	13(6	CARDINAL
hassl-3729	500	2	753-768	CARDINAL
hassl-3729	502	1	2022	CARDINAL
hassl-3729	503	1	seven	CARDINAL
hassl-3729	504	1	p. m.	PERSON
hassl-3729	504	2	kothari	PERSON
hassl-3729	504	3	s. p., & watts	PERSON
hassl-3729	504	4	r. l.	PERSON
hassl-3729	504	5	1998	DATE
hassl-3729	506	1	25(2	CARDINAL
hassl-3729	506	2	133	CARDINAL
hassl-3729	507	1	https://doi.org/10.1016/s0165-4101(98)00020-2 dewata	PERSON
hassl-3729	507	2	e.	GPE
hassl-3729	507	3	hadi, h., & jauhari, h.	ORG
hassl-3729	507	4	2016	CARDINAL
hassl-3729	509	1	6(4	CARDINAL
hassl-3729	509	2	521–530	CARDINAL
hassl-3729	510	1	e., & asteriou	ORG
hassl-3729	510	2	2010	DATE
hassl-3729	511	1	annual	DATE
hassl-3729	511	2	greece	GPE
hassl-3729	512	1	190	CARDINAL
hassl-3729	513	1	e. f. (	PERSON
hassl-3729	513	2	1980	DATE
hassl-3729	515	1	288	CARDINAL
hassl-3729	516	1	e. f., & jensen	PERSON
hassl-3729	516	2	m. c.	PERSON
hassl-3729	516	3	1983	DATE
hassl-3729	518	1	the journal of law and economics	ORG
hassl-3729	518	2	26(2	CARDINAL
hassl-3729	518	3	301	CARDINAL
hassl-3729	519	1	c., & larcker	ORG
hassl-3729	519	2	d. f. (	PERSON
hassl-3729	519	3	1981	DATE
hassl-3729	521	1	18(1	CARDINAL
hassl-3729	521	2	39-50	CARDINAL
hassl-3729	522	1	l.	PERSON
hassl-3729	522	2	2003	DATE
hassl-3729	524	1	20(1	CARDINAL
hassl-3729	524	2	121	CARDINAL
hassl-3729	525	1	freeman	ORG
hassl-3729	525	2	r. e.	PERSON
hassl-3729	525	3	1984	DATE
hassl-3729	528	1	boston	GPE
hassl-3729	529	1	furqan	PERSON
hassl-3729	529	2	a. c.	PERSON
hassl-3729	529	3	r.	NORP
hassl-3729	529	4	d., & setyaningrum	ORG
hassl-3729	529	5	2020	DATE
hassl-3729	530	1	indonesia	GPE
hassl-3729	531	1	international journal of public sector management	ORG
hassl-3729	531	2	33(5	CARDINAL
hassl-3729	531	3	535-559	CARDINAL
hassl-3729	532	1	garcia-lacalle	PERSON
hassl-3729	532	2	j., & torres	ORG
hassl-3729	532	3	l.	PERSON
hassl-3729	532	4	2021	CARDINAL
hassl-3729	533	1	spanish	NORP
hassl-3729	534	1	13(5	CARDINAL
hassl-3729	534	2	2437	CARDINAL
hassl-3729	535	1	gebrayel	ORG
hassl-3729	535	2	salloum	PERSON
hassl-3729	535	3	c., & lefebvre, q. (	ORG
hassl-3729	535	4	2018	DATE
hassl-3729	537	1	22(2	CARDINAL
hassl-3729	537	2	197	CARDINAL
hassl-3729	538	1	d.	NORP
hassl-3729	538	2	c. k.	PERSON
hassl-3729	538	3	s. p.	PERSON
hassl-3729	538	4	2010	DATE
hassl-3729	540	1	195-225	CARDINAL
hassl-3729	541	1	graham	PERSON
hassl-3729	541	2	j. r.	PERSON
hassl-3729	541	3	harvey	GPE
hassl-3729	541	4	c. r.	PERSON
hassl-3729	541	5	s. (2005	ORG
hassl-3729	543	1	40(1-3	DATE
hassl-3729	543	2	3-73	CARDINAL
hassl-3729	544	1	j. f.	PERSON
hassl-3729	544	2	anderson	PERSON
hassl-3729	544	3	r. e.	PERSON
hassl-3729	544	4	tatham	GPE
hassl-3729	544	5	r. l.	PERSON
hassl-3729	544	6	w. c.	PERSON
hassl-3729	544	7	2010	DATE
hassl-3729	545	1	5th	ORDINAL
hassl-3729	546	1	nj	ORG
hassl-3729	546	2	prentice hall	ORG
hassl-3729	547	1	j. f.	PERSON
hassl-3729	547	2	hult	PERSON
hassl-3729	547	3	g. t. m.	PERSON
hassl-3729	547	4	ringle	ORG
hassl-3729	547	5	m.	PERSON
hassl-3729	547	6	2014	DATE
hassl-3729	549	1	thousand	CARDINAL
hassl-3729	550	1	hasan, a.	PERSON
hassl-3729	550	2	aly	GPE
hassl-3729	550	3	k.	PERSON
hassl-3729	550	4	2022	CARDINAL
hassl-3729	552	1	22(6	CARDINAL
hassl-3729	552	2	1308	CARDINAL
hassl-3729	552	3	1326	CARDINAL
hassl-3729	553	1	https://doi.org/10.1108/cg-08-2021-0298 https://doi.org/10.1108/medar-10-2015-0070 https://doi.org/10.1108/medar-10-2015-0070	PERSON
hassl-3729	553	2	https://doi.org/10.1108/cg-08-2021-0298 humanities	PERSON
hassl-3729	553	3	social sciences letters	ORG
hassl-3729	553	4	2024	CARDINAL
hassl-3729	553	5	12(2	DATE
hassl-3729	553	6	345	CARDINAL
hassl-3729	553	7	364 362	CARDINAL
hassl-3729	553	8	2024	CARDINAL
hassl-3729	555	1	hasibuan	GPE
hassl-3729	555	2	r. p. s.	PERSON
hassl-3729	555	3	h.	PERSON
hassl-3729	555	4	2019	DATE
hassl-3729	557	1	2019	DATE
hassl-3729	557	2	2nd	ORDINAL
hassl-3729	557	3	islamic	NORP
hassl-3729	558	1	hegazy, k., & stafford	PERSON
hassl-3729	558	2	a.	PERSON
hassl-3729	558	3	2016	CARDINAL
hassl-3729	559	1	two	CARDINAL
hassl-3729	559	2	english	NORP
hassl-3729	560	1	848	CARDINAL
hassl-3729	561	1	https://doi.org/10.1108/maj-12-2015-1285 hepworth	ORG
hassl-3729	561	2	2003	DATE
hassl-3729	562	1	23(1	GPE
hassl-3729	562	2	37-44	DATE
hassl-3729	563	1	langli	PERSON
hassl-3729	563	2	j. c.	PERSON
hassl-3729	563	3	w. b.	PERSON
hassl-3729	563	4	2012	DATE
hassl-3729	565	1	500-517	CARDINAL
hassl-3729	566	1	thomas	PERSON
hassl-3729	566	2	w. b.	PERSON
hassl-3729	566	3	2013	DATE
hassl-3729	568	1	1715-1742	CARDINAL
hassl-3729	569	1	https://doi.org/10.2308/accr-50494 hu	PERSON
hassl-3729	569	2	n.	PERSON
hassl-3729	569	3	xue	ORG
hassl-3729	569	4	x.	GPE
hassl-3729	569	5	& liu	PERSON
hassl-3729	569	6	2022	CARDINAL
hassl-3729	570	1	china	GPE
hassl-3729	571	1	accounting & finance	ORG
hassl-3729	571	2	62(3	CARDINAL
hassl-3729	571	3	3609	CARDINAL
hassl-3729	573	1	2010	DATE
hassl-3729	575	1	ibrahim	PERSON
hassl-3729	575	2	t. k. t.,	PERSON
hassl-3729	575	3	al-matari	PERSON
hassl-3729	575	4	e. m.	PERSON
hassl-3729	575	5	2022	CARDINAL
hassl-3729	576	1	jouf university	ORG
hassl-3729	577	1	14(5	CARDINAL
hassl-3729	577	2	2831	CARDINAL
hassl-3729	579	1	2018	DATE
hassl-3729	582	1	2022	CARDINAL
hassl-3729	583	1	https://www.ipsasb.org/publications/2022handbook-international-public-sector-accounting-pronouncements kaawaase	PERSON
hassl-3729	583	2	t. k.	PERSON
hassl-3729	583	3	nairuba	GPE
hassl-3729	583	4	akankunda	GPE
hassl-3729	583	5	j.	PERSON
hassl-3729	583	6	2021	CARDINAL
hassl-3729	585	1	asian journal of accounting research	ORG
hassl-3729	585	2	6(3	CARDINAL
hassl-3729	585	3	348	CARDINAL
hassl-3729	586	1	https://doi.org/10.1108/ajar-11-2020-0117 kartika	PERSON
hassl-3729	586	2	i.	GPE
hassl-3729	586	3	shodiq	GPE
hassl-3729	586	4	m. j. f., & alwi	PERSON
hassl-3729	586	5	b. d.	PERSON
hassl-3729	586	6	2020	DATE
hassl-3729	588	1	13(2	CARDINAL
hassl-3729	588	2	10	CARDINAL
hassl-3729	589	1	khalil	PERSON
hassl-3729	589	2	2022	CARDINAL
hassl-3729	590	1	pakistan	GPE
hassl-3729	591	1	asia pacific management review	ORG
hassl-3729	591	2	27(4	CARDINAL
hassl-3729	591	3	292	CARDINAL
hassl-3729	592	1	https://doi.org/10.1016/j.apmrv.2021.12.001 kong	GPE
hassl-3729	592	2	lartey	PERSON
hassl-3729	592	3	f. b. m.	PERSON
hassl-3729	592	4	n. b.	PERSON
hassl-3729	592	5	2018	DATE
hassl-3729	593	1	ghana	GPE
hassl-3729	594	1	8(3	DATE
hassl-3729	594	2	40	DATE
hassl-3729	595	1	krambia	GPE
hassl-3729	595	2	m.	PERSON
hassl-3729	595	3	clark	GPE
hassl-3729	595	4	c., & zopiatis	ORG
hassl-3729	595	5	a.	PERSON
hassl-3729	595	6	2016	CARDINAL
hassl-3729	597	1	6(3	CARDINAL
hassl-3729	597	2	232	CARDINAL
hassl-3729	597	3	krishnan	PERSON
hassl-3729	597	4	j.	PERSON
hassl-3729	597	5	& zhao	PERSON
hassl-3729	597	6	w.	PERSON
hassl-3729	597	7	2011	DATE
hassl-3729	599	1	2099-2130	CARDINAL
hassl-3729	600	1	https://doi.org/10.2308/accr-10135 kusnadi	PERSON
hassl-3729	600	2	leong	PERSON
hassl-3729	600	3	k. s.	PERSON
hassl-3729	600	4	suwardy	GPE
hassl-3729	600	5	t., & wang	ORG
hassl-3729	600	6	j.	PERSON
hassl-3729	600	7	2016	CARDINAL
hassl-3729	601	1	singapore	GPE
hassl-3729	602	1	journal of business ethics	ORG
hassl-3729	602	2	139	CARDINAL
hassl-3729	602	3	197	CARDINAL
hassl-3729	603	1	https://doi.org/10.1007/s10551-015-2679-0 lin	PERSON
hassl-3729	603	2	wang	PERSON
hassl-3729	603	3	t., & pan	ORG
hassl-3729	604	1	2016	CARDINAL
hassl-3729	606	1	asia pacific journal of management	ORG
hassl-3729	606	2	33	DATE
hassl-3729	606	3	499	CARDINAL
hassl-3729	607	1	https://doi.org/10.1007/s10490-015-9438-8 ma	PERSON
hassl-3729	607	2	j., & ma	ORG
hassl-3729	607	3	2011	DATE
hassl-3729	609	1	procedia engineering	PERSON
hassl-3729	609	2	15	CARDINAL
hassl-3729	609	3	5584-5589	DATE
hassl-3729	610	1	s.	PERSON
hassl-3729	610	2	2022	CARDINAL
hassl-3729	612	1	29(1	CARDINAL
hassl-3729	612	2	368	CARDINAL
hassl-3729	613	1	mardiasmo	PERSON
hassl-3729	613	2	2018	DATE
hassl-3729	615	1	yogyakarta	PERSON
hassl-3729	616	1	andi	PERSON
hassl-3729	617	1	https://doi.org/10.2308/accr-50494 https://doi.org/10.1111/acfi.12898 https://www.ifrs.org/projects/completed-projects/2010/conceptual-framework-2010/#published-documents https://www.ifrs.org/projects/completed-projects/2010/conceptual-framework-2010/#published-documents	PERSON
hassl-3729	617	2	social sciences letters	ORG
hassl-3729	617	3	2024	CARDINAL
hassl-3729	617	4	12(2	DATE
hassl-3729	617	5	345	CARDINAL
hassl-3729	617	6	364 363	CARDINAL
hassl-3729	617	7	2024	CARDINAL
hassl-3729	619	1	a., & drumasu	ORG
hassl-3729	621	1	procedia economics	ORG
hassl-3729	621	2	26	CARDINAL
hassl-3729	621	3	495	CARDINAL
hassl-3729	622	1	merendino	GPE
hassl-3729	622	2	a., & melville	ORG
hassl-3729	622	3	r.	NORP
hassl-3729	622	4	2019	DATE
hassl-3729	624	1	19(3	DATE
hassl-3729	624	2	508-551	CARDINAL
hassl-3729	625	1	nasution	ORG
hassl-3729	625	2	a. r.	PERSON
hassl-3729	625	3	2021	CARDINAL
hassl-3729	627	1	9(2	CARDINAL
hassl-3729	627	2	76	CARDINAL
hassl-3729	628	1	https://doi.org/10.35335/ijafibs.v9i2.15 nunnally	PERSON
hassl-3729	628	2	j. c.	PERSON
hassl-3729	628	3	l. c. (	PERSON
hassl-3729	628	4	1974	DATE
hassl-3729	631	1	8	CARDINAL
hassl-3729	631	2	59-109	CARDINAL
hassl-3729	632	1	atlanta	GPE
hassl-3729	632	2	ga, usa: jai.	ORG
hassl-3729	633	1	pakpahan	PERSON
hassl-3729	633	2	r.	NORP
hassl-3729	633	3	murwaningsari	PERSON
hassl-3729	633	4	e., & mayangsari	ORG
hassl-3729	633	5	s.	PERSON
hassl-3729	633	6	2022	CARDINAL
hassl-3729	634	1	indonesia	GPE
hassl-3729	635	1	science, technology & management	ORG
hassl-3729	635	2	3(2	CARDINAL
hassl-3729	635	3	461	CARDINAL
hassl-3729	636	1	pham	GPE
hassl-3729	636	2	q. t.	PERSON
hassl-3729	636	3	ho	PERSON
hassl-3729	636	4	x. t.	PERSON
hassl-3729	636	5	t. p. l.	PERSON
hassl-3729	636	6	pham	GPE
hassl-3729	636	7	t. h. q.	GPE
hassl-3729	636	8	a. t.	PERSON
hassl-3729	636	9	2023	CARDINAL
hassl-3729	637	1	vietnamese	NORP
hassl-3729	638	1	13(1	CARDINAL
hassl-3729	638	2	330-352	CARDINAL
hassl-3729	639	1	pham	GPE
hassl-3729	639	2	q. t.	PERSON
hassl-3729	639	3	truong	GPE
hassl-3729	639	4	t. h. d.	GPE
hassl-3729	639	5	ho	GPE
hassl-3729	639	6	q. t.	PERSON
hassl-3729	639	7	2022	CARDINAL
hassl-3729	640	1	vietnam	GPE
hassl-3729	641	1	cogent business & management	ORG
hassl-3729	641	2	9(1	CARDINAL
hassl-3729	641	3	2112538	DATE
hassl-3729	642	1	https://doi.org/10.1080/23311975.2022.2112538 phuong	PERSON
hassl-3729	642	2	n. t. t., & hung	PERSON
hassl-3729	642	3	2020	DATE
hassl-3729	643	1	vietnam	GPE
hassl-3729	644	1	international journal of financial research	ORG
hassl-3729	644	2	11(4	DATE
hassl-3729	644	3	296	CARDINAL
hassl-3729	645	1	https://doi.org/10.5430/ijfr.v11n4p296 purcell	PERSON
hassl-3729	645	2	a. j., francis	PERSON
hassl-3729	645	3	r. d.	PERSON
hassl-3729	645	4	2014	DATE
hassl-3729	647	1	australian	NORP
hassl-3729	647	2	24(4	CARDINAL
hassl-3729	647	3	339	CARDINAL
hassl-3729	648	1	h. k.	PERSON
hassl-3729	648	2	w. a.	PERSON
hassl-3729	648	3	2021	CARDINAL
hassl-3729	650	1	178	CARDINAL
hassl-3729	651	1	https://doi.org/10.47750/cibg.2021.27.02.023 qinghua	PERSON
hassl-3729	651	2	w.	GPE
hassl-3729	651	3	pingxin	GPE
hassl-3729	651	4	w., & junming	ORG
hassl-3729	651	5	2007	DATE
hassl-3729	652	1	audit committee	ORG
hassl-3729	652	2	chinese	NORP
hassl-3729	653	1	china	GPE
hassl-3729	653	2	1(3	CARDINAL
hassl-3729	653	3	385	CARDINAL
hassl-3729	654	1	e. a.	PERSON
hassl-3729	654	2	bradbury	GPE
hassl-3729	654	3	m., & cahan	ORG
hassl-3729	654	4	s. f. (	PERSON
hassl-3729	654	5	2009	DATE
hassl-3729	656	1	contemporary accounting & economics	ORG
hassl-3729	656	2	5(1	CARDINAL
hassl-3729	656	3	20-33	DATE
hassl-3729	657	1	e. a.	PERSON
hassl-3729	657	2	malthus	PERSON
hassl-3729	657	3	s., & capper	ORG
hassl-3729	657	4	p. a.	PERSON
hassl-3729	657	5	2012	DATE
hassl-3729	658	1	new zealand	GPE
hassl-3729	659	1	australian	NORP
hassl-3729	659	2	22(1	TIME
hassl-3729	659	3	103	CARDINAL
hassl-3729	660	1	https://doi.org/10.1111/j.1835-2561.2011.00146.x	NORP
hassl-3729	660	2	2016	DATE
hassl-3729	662	1	harvard	ORG
hassl-3729	663	1	https://corpgov.law.harvard.edu/2016/09/08/principles-of-corporate-governance/ sabauri	PERSON
hassl-3729	663	2	l., & kvatashidze	ORG
hassl-3729	663	3	2018	DATE
hassl-3729	664	1	georgia	GPE
hassl-3729	665	1	international journal of business administration	ORG
hassl-3729	665	2	9(2	CARDINAL
hassl-3729	665	3	3-22	CARDINAL
hassl-3729	666	1	https://doi.org/10.5430/ijba.v9n2p1	PERSON
hassl-3729	666	2	g. m.	PERSON
hassl-3729	666	3	pitenoei	PERSON
hassl-3729	666	4	r. y.	PERSON
hassl-3729	666	5	2021	CARDINAL
hassl-3729	668	1	iran	GPE
hassl-3729	669	1	asian	NORP
hassl-3729	669	2	29(2	CARDINAL
hassl-3729	669	3	251	CARDINAL
hassl-3729	669	4	salehi	ORG
hassl-3729	669	5	m., & shirazi	ORG
hassl-3729	669	6	2016	DATE
hassl-3729	670	1	the tehran stock exchange	ORG
hassl-3729	671	1	39(12	CARDINAL
hassl-3729	671	2	1639-1662	DATE
hassl-3729	672	1	2008	DATE
hassl-3729	674	1	jurnal administrasi bisnis	PERSON
hassl-3729	674	2	4(1	DATE
hassl-3729	674	3	14-33	DATE
hassl-3729	675	1	https://doi.org/10.1111/j.1835-2561.2011.00146.x	NORP
hassl-3729	675	2	https://corpgov.law.harvard.edu/2016/09/08/principles-of-corporate-governance/ https://doi.org/10.5430/ijba.v9n2p1	PERSON
hassl-3729	675	3	social sciences letters	ORG
hassl-3729	675	4	2024	CARDINAL
hassl-3729	675	5	12(2	DATE
hassl-3729	675	6	345	CARDINAL
hassl-3729	675	7	364 364	CARDINAL
hassl-3729	675	8	2024	CARDINAL
hassl-3729	677	1	b. n.	PERSON
hassl-3729	677	2	m. h., & dani	ORG
hassl-3729	677	3	r.	PERSON
hassl-3729	677	4	2021	CARDINAL
hassl-3729	679	1	journal of economics	ORG
hassl-3729	679	2	3(2	CARDINAL
hassl-3729	679	3	101	CARDINAL
hassl-3729	680	1	https://doi.org/10.32996/jefas.2021.3.2.11 stittle	PERSON
hassl-3729	680	2	j. (	PERSON
hassl-3729	680	3	2003	DATE
hassl-3729	681	1	annual	DATE
hassl-3729	682	1	uk	GPE
hassl-3729	682	2	gower publishing, ltd	ORG
hassl-3729	682	3	suwanda	ORG
hassl-3729	682	4	d.	PERSON
hassl-3729	682	5	2015	CARDINAL
hassl-3729	683	1	the republic of indonesia	GPE
hassl-3729	684	1	6(4	CARDINAL
hassl-3729	684	2	139–157	CARDINAL
hassl-3729	685	1	tanyi	ORG
hassl-3729	685	2	p. n., & smith	ORG
hassl-3729	685	3	d. b.	PERSON
hassl-3729	685	4	2015	DATE
hassl-3729	687	1	journal of practice &	ORG
hassl-3729	687	2	59-89	DATE
hassl-3729	688	1	tenenhaus	PERSON
hassl-3729	688	2	m.	PERSON
hassl-3729	688	3	v. e.	PERSON
hassl-3729	688	4	c. (2005	GPE
hassl-3729	689	1	pls	NORP
hassl-3729	690	1	computational statistics & data	ORG
hassl-3729	690	2	48(1	CARDINAL
hassl-3729	690	3	159	CARDINAL
hassl-3729	691	1	thomas	PERSON
hassl-3729	691	2	k., & purcell	ORG
hassl-3729	691	3	a. j.	PERSON
hassl-3729	691	4	2019	DATE
hassl-3729	693	1	australian	NORP
hassl-3729	693	2	29(2	CARDINAL
hassl-3729	693	3	418	CARDINAL
hassl-3729	694	1	https://doi.org/10.1111/auar.12229 tran	PERSON
hassl-3729	694	2	y. t.	PERSON
hassl-3729	694	3	n. p., & hoang	ORG
hassl-3729	694	4	t. c.	GPE
hassl-3729	694	5	2022	CARDINAL
hassl-3729	696	1	645-662	CARDINAL
hassl-3729	697	1	m., odekerken-schroder	PERSON
hassl-3729	697	2	van oppen	PERSON
hassl-3729	697	3	2009	DATE
hassl-3729	698	1	pls	NORP
hassl-3729	699	1	quarterly	DATE
hassl-3729	699	2	33(1	CARDINAL
hassl-3729	699	3	177	CARDINAL
hassl-3729	700	1	weygandt	ORG
hassl-3729	700	2	j., kimmel	ORG
hassl-3729	700	3	2019	DATE
hassl-3729	701	1	4th	ORDINAL
hassl-3729	701	2	john wiley & sons, inc	ORG
hassl-3729	701	3	1974	DATE
hassl-3729	703	1	european	NORP
hassl-3729	703	2	5(1	CARDINAL
hassl-3729	703	3	67-86	DATE
hassl-3729	704	1	social sciences letters	ORG