id	sid	eid	entity	type
hassl-3788	1	1	443	CARDINAL
hassl-3788	1	2	2024	CARDINAL
hassl-3788	3	1	covid-19	PERSON
hassl-3788	3	2	alhebri1 radwan	PERSON
hassl-3788	4	1	almatari3+ jamel azibi4 adam mohamed omer5	PERSON
hassl-3788	5	1	1,5applied	CARDINAL
hassl-3788	5	2	king khalid university	ORG
hassl-3788	5	3	saudi arabia	GPE
hassl-3788	6	1	1email	DATE
hassl-3788	6	2	aalhebri@kku.edu.sa 5email	ORG
hassl-3788	6	3	amahmeed@kku.edu.sa 2accounting department	ORG
hassl-3788	6	4	xi’an international studies university	ORG
hassl-3788	6	5	xi’an city	GPE
hassl-3788	6	6	china	GPE
hassl-3788	7	1	2email	CARDINAL
hassl-3788	7	2	3department	CARDINAL
hassl-3788	7	3	jouf university	ORG
hassl-3788	7	4	saudi arabia	GPE
hassl-3788	7	5	amran university	ORG
hassl-3788	7	6	yemen	GPE
hassl-3788	8	1	3email	CARDINAL
hassl-3788	8	2	4faculty	CARDINAL
hassl-3788	8	3	jendouaba	GPE
hassl-3788	8	4	university of jendouaba	ORG
hassl-3788	8	5	tunisia	GPE
hassl-3788	9	1	4email	CARDINAL
hassl-3788	9	2	25	CARDINAL
hassl-3788	9	3	30	CARDINAL
hassl-3788	9	4	17	CARDINAL
hassl-3788	9	5	28	CARDINAL
hassl-3788	9	6	june 2024	DATE
hassl-3788	9	7	covid-19	DATE
hassl-3788	10	1	covid-19	PRODUCT
hassl-3788	11	1	covid-19	ORG
hassl-3788	12	1	6652	CARDINAL
hassl-3788	13	1	the year 2018	DATE
hassl-3788	13	2	first	ORDINAL
hassl-3788	14	1	wuhan	GPE
hassl-3788	14	2	china	GPE
hassl-3788	14	3	december 2019	DATE
hassl-3788	14	4	march 2020	DATE
hassl-3788	15	1	6652	DATE
hassl-3788	15	2	covid-19	ORG
hassl-3788	19	1	first	ORDINAL
hassl-3788	19	2	covid-19	PERSON
hassl-3788	20	1	second	ORDINAL
hassl-3788	20	2	covid-19	PRODUCT
hassl-3788	22	1	covid-19	PRODUCT
hassl-3788	23	1	covid-19	PERSON
hassl-3788	24	1	1	CARDINAL
hassl-3788	24	2	december 2019	DATE
hassl-3788	24	3	wuhan	GPE
hassl-3788	24	4	china	GPE
hassl-3788	24	5	2020	DATE
hassl-3788	25	1	the world health organization	ORG
hassl-3788	25	2	march 2020	DATE
hassl-3788	25	3	covid-19	ORG
hassl-3788	26	1	2024	CARDINAL
hassl-3788	27	1	12	CARDINAL
hassl-3788	27	2	3	CARDINAL
hassl-3788	28	1	443-460	QUANTITY
hassl-3788	28	2	2312-4318	CARDINAL
hassl-3788	28	3	2312-5659	DATE
hassl-3788	28	4	10.18488/73.v12i3.3788	CARDINAL
hassl-3788	28	5	2024	CARDINAL
hassl-3788	30	1	https://orcid.org/0000-0001-8873-9077	ORG
hassl-3788	30	2	mailto:amahmeed@kku.edu.sa mailto:radwa1982@stu.xjtu.edu.cn	PERSON
hassl-3788	31	1	mailto:jamel.azibi@fsjegj.rnu.tn	GPE
hassl-3788	31	2	social sciences letters	ORG
hassl-3788	31	3	2024	CARDINAL
hassl-3788	31	4	443-460 444	QUANTITY
hassl-3788	31	5	2024	CARDINAL
hassl-3788	33	1	ashraf	PERSON
hassl-3788	33	2	2020	DATE
hassl-3788	33	3	baker et al.	PERSON
hassl-3788	33	4	2020	DATE
hassl-3788	33	5	2020	DATE
hassl-3788	34	1	covid-19	ORG
hassl-3788	34	2	2022	CARDINAL
hassl-3788	34	3	haga & ittonen	ORG
hassl-3788	34	4	2021	DATE
hassl-3788	37	1	covid-19	PERSON
hassl-3788	38	1	covid-19	PRODUCT
hassl-3788	40	1	covid-19	PRODUCT
hassl-3788	41	1	covid-19	ORG
hassl-3788	41	2	arl	PERSON
hassl-3788	42	1	arl	ORG
hassl-3788	42	2	1993	DATE
hassl-3788	42	3	habib	PERSON
hassl-3788	42	4	huang, & miah	ORG
hassl-3788	42	5	2019	DATE
hassl-3788	42	6	1976	DATE
hassl-3788	42	7	davies & whittred	ORG
hassl-3788	42	8	1980	DATE
hassl-3788	42	9	abdelsalam & street	ORG
hassl-3788	42	10	2007	DATE
hassl-3788	42	11	nelson & shukeri,	ORG
hassl-3788	42	12	2011	DATE
hassl-3788	44	1	covid-19	PERSON
hassl-3788	45	1	deana & tracy	ORG
hassl-3788	45	2	2020	DATE
hassl-3788	45	3	2020	DATE
hassl-3788	45	4	2020	DATE
hassl-3788	46	1	covid-19	ORG
hassl-3788	47	1	2021	CARDINAL
hassl-3788	47	2	covid-19	PERSON
hassl-3788	49	1	2021	CARDINAL
hassl-3788	49	2	covid-19	PRODUCT
hassl-3788	51	1	covid-19	ORG
hassl-3788	52	1	2023	CARDINAL
hassl-3788	52	2	covid-19	PRODUCT
hassl-3788	54	1	firstly	ORDINAL
hassl-3788	55	1	working hours	TIME
hassl-3788	59	1	the securities exchange commission	ORG
hassl-3788	59	2	the united states	GPE
hassl-3788	59	3	covid-19	PRODUCT
hassl-3788	60	1	the securities and exchange commission	ORG
hassl-3788	60	2	sec	ORG
hassl-3788	60	3	annual	DATE
hassl-3788	60	4	34-91128	CARDINAL
hassl-3788	60	5	sec	ORG
hassl-3788	61	1	europe	LOC
hassl-3788	61	2	the council of the european union	ORG
hassl-3788	61	3	annual	DATE
hassl-3788	61	4	6	CARDINAL
hassl-3788	62	1	european union	ORG
hassl-3788	62	2	six-month	DATE
hassl-3788	63	1	germany	GPE
hassl-3788	63	2	finland	GPE
hassl-3788	64	1	estonia	GPE
hassl-3788	64	2	covid-19	PRODUCT
hassl-3788	64	3	annual	DATE
hassl-3788	64	4	july 31	DATE
hassl-3788	64	5	2021	DATE
hassl-3788	64	6	social sciences letters	ORG
hassl-3788	64	7	2024	CARDINAL
hassl-3788	64	8	443-460 445	QUANTITY
hassl-3788	64	9	2024	CARDINAL
hassl-3788	66	1	october 31	DATE
hassl-3788	66	2	2021	DATE
hassl-3788	67	1	luxemburg	GPE
hassl-3788	68	1	annual	DATE
hassl-3788	69	1	uk	GPE
hassl-3788	69	2	frc	ORG
hassl-3788	69	3	covid-19	PERSON
hassl-3788	70	1	an additional two months	DATE
hassl-3788	70	2	annual	DATE
hassl-3788	70	3	six months	DATE
hassl-3788	70	4	four	CARDINAL
hassl-3788	70	5	only one month	DATE
hassl-3788	70	6	annual	DATE
hassl-3788	70	7	4	CARDINAL
hassl-3788	70	8	half-year end date	DATE
hassl-3788	71	1	australia	GPE
hassl-3788	71	2	australian	NORP
hassl-3788	71	3	one month	DATE
hassl-3788	71	4	2	CARDINAL
hassl-3788	71	5	7	CARDINAL
hassl-3788	72	1	covid-19	PRODUCT
hassl-3788	73	1	arl	ORG
hassl-3788	73	2	fiscal year-end	DATE
hassl-3788	75	1	arl	ORG
hassl-3788	76	1	covid-19	PRODUCT
hassl-3788	77	1	ravi	ORG
hassl-3788	77	2	2020	DATE
hassl-3788	77	3	covid-19	PERSON
hassl-3788	79	1	2021	CARDINAL
hassl-3788	80	1	covid-19	PRODUCT
hassl-3788	80	2	2020	DATE
hassl-3788	81	1	covid-19	PERSON
hassl-3788	81	2	fiscal year-end	DATE
hassl-3788	82	1	covid-19	PERSON
hassl-3788	83	1	9,265	CARDINAL
hassl-3788	83	2	covid-19	PRODUCT
hassl-3788	84	1	covid-19	ORG
hassl-3788	84	2	arl	ORG
hassl-3788	85	1	approximately nine days	DATE
hassl-3788	86	1	covid-19	PRODUCT
hassl-3788	87	1	approximately 10 days	DATE
hassl-3788	88	1	arl	GPE
hassl-3788	89	1	first	ORDINAL
hassl-3788	89	2	covid-19	ORG
hassl-3788	91	1	covid-19	ORG
hassl-3788	93	1	covid-19	PRODUCT
hassl-3788	93	2	arl	GPE
hassl-3788	95	1	section two	LAW
hassl-3788	96	1	third	ORDINAL
hassl-3788	97	1	section four	LAW
hassl-3788	98	1	section five	LAW
hassl-3788	99	1	social sciences letters	ORG
hassl-3788	99	2	2024	CARDINAL
hassl-3788	99	3	443-460 446	QUANTITY
hassl-3788	99	4	2024	CARDINAL
hassl-3788	101	1	2	CARDINAL
hassl-3788	102	1	us	GPE
hassl-3788	102	2	eu	ORG
hassl-3788	102	3	1980	DATE
hassl-3788	104	1	the securities and exchange commission	ORG
hassl-3788	104	2	sec	ORG
hassl-3788	104	3	2004	DATE
hassl-3788	105	1	arl	PERSON
hassl-3788	105	2	ashton, willingham, & elliott	ORG
hassl-3788	105	3	1987	DATE
hassl-3788	106	1	arl	ORG
hassl-3788	106	2	more than 50 years	DATE
hassl-3788	107	1	first	ORDINAL
hassl-3788	107	2	1968	DATE
hassl-3788	107	3	1976	DATE
hassl-3788	107	4	1977	DATE
hassl-3788	108	1	204	CARDINAL
hassl-3788	108	2	new zealand	GPE
hassl-3788	108	3	187	CARDINAL
hassl-3788	108	4	about 80 days	DATE
hassl-3788	109	1	1980	DATE
hassl-3788	109	2	ashton et al	PERSON
hassl-3788	110	1	1987	DATE
hassl-3788	111	1	arl	ORG
hassl-3788	112	1	arl	ORG
hassl-3788	113	1	cohen	ORG
hassl-3788	113	2	krishnamoorthy, & wright	ORG
hassl-3788	113	3	2004	DATE
hassl-3788	115	1	chambers & penman	ORG
hassl-3788	115	2	1984	DATE
hassl-3788	115	3	givoly & palmon	ORG
hassl-3788	115	4	1982	DATE
hassl-3788	117	1	standardregulating	PERSON
hassl-3788	117	2	us	GPE
hassl-3788	117	3	eu	ORG
hassl-3788	117	4	1980	DATE
hassl-3788	119	1	the securities and exchange commission	ORG
hassl-3788	119	2	sec	ORG
hassl-3788	119	3	2004	DATE
hassl-3788	120	1	habib et al	PERSON
hassl-3788	120	2	2019	DATE
hassl-3788	120	3	arl	ORG
hassl-3788	121	1	three	CARDINAL
hassl-3788	122	1	arl	ORG
hassl-3788	123	1	fiscal year	DATE
hassl-3788	123	2	arl	ORG
hassl-3788	124	1	arl	ORG
hassl-3788	124	2	malaysia	GPE
hassl-3788	124	3	2022	CARDINAL
hassl-3788	125	1	covid-19	PERSON
hassl-3788	126	1	laksmana	PERSON
hassl-3788	126	2	2023	CARDINAL
hassl-3788	126	3	covid-19	PRODUCT
hassl-3788	126	4	arl	ORG
hassl-3788	127	1	covid-19	PRODUCT
hassl-3788	127	2	the world health organization	ORG
hassl-3788	127	3	march 2020	DATE
hassl-3788	127	4	over 118,000	CARDINAL
hassl-3788	127	5	114	CARDINAL
hassl-3788	127	6	kaka	NORP
hassl-3788	127	7	2021	DATE
hassl-3788	132	1	social sciences letters	ORG
hassl-3788	132	2	2024	CARDINAL
hassl-3788	132	3	443	CARDINAL
hassl-3788	132	4	2024	CARDINAL
hassl-3788	133	1	2021	CARDINAL
hassl-3788	133	2	hu & zhang	ORG
hassl-3788	133	3	2021	DATE
hassl-3788	133	4	kyriakogkonas	GPE
hassl-3788	133	5	2021	CARDINAL
hassl-3788	133	6	liu	PERSON
hassl-3788	133	7	2021	CARDINAL
hassl-3788	133	8	mckibbin & fernando	ORG
hassl-3788	133	9	2020	DATE
hassl-3788	133	10	shen	ORG
hassl-3788	133	11	fu	PERSON
hassl-3788	133	12	2020	DATE
hassl-3788	134	1	covid-19	PRODUCT
hassl-3788	134	2	arl	ORG
hassl-3788	137	1	2020	DATE
hassl-3788	138	1	2008	DATE
hassl-3788	138	2	covid-19	ORG
hassl-3788	139	1	covid-19	PERSON
hassl-3788	140	1	2020	DATE
hassl-3788	144	1	covid-19	PERSON
hassl-3788	147	1	kaka	PERSON
hassl-3788	147	2	2021	CARDINAL
hassl-3788	147	3	covid-19	ORG
hassl-3788	149	1	covid-19	ORG
hassl-3788	151	1	laksmana	PERSON
hassl-3788	151	2	2023	CARDINAL
hassl-3788	152	1	covid-19	PRODUCT
hassl-3788	152	2	malaysia	GPE
hassl-3788	152	3	2022	CARDINAL
hassl-3788	154	1	kpmg	ORG
hassl-3788	154	2	2020	DATE
hassl-3788	154	3	2020	DATE
hassl-3788	155	1	deloitte	ORG
hassl-3788	155	2	2020	DATE
hassl-3788	155	3	2020	DATE
hassl-3788	157	1	xu	PERSON
hassl-3788	157	2	carson	PERSON
hassl-3788	157	3	jiang	PERSON
hassl-3788	157	4	2013	DATE
hassl-3788	158	1	the days	DATE
hassl-3788	158	2	covid-19	DATE
hassl-3788	159	1	saleem	PERSON
hassl-3788	159	2	2021	CARDINAL
hassl-3788	160	1	bryant-kutcher	PERSON
hassl-3788	160	2	peng, & weber	ORG
hassl-3788	160	3	2013	DATE
hassl-3788	161	1	2008	DATE
hassl-3788	164	1	pasupati	ORG
hassl-3788	164	2	2020	DATE
hassl-3788	164	3	covid-19	PERSON
hassl-3788	164	4	indonesia	GPE
hassl-3788	164	5	arl	ORG
hassl-3788	164	6	social sciences letters	ORG
hassl-3788	164	7	2024	CARDINAL
hassl-3788	164	8	443	CARDINAL
hassl-3788	164	9	2024	CARDINAL
hassl-3788	167	1	2020	DATE
hassl-3788	167	2	europe	LOC
hassl-3788	167	3	the united kingdom	GPE
hassl-3788	168	1	arl	ORG
hassl-3788	169	1	the end of the fiscal year	DATE
hassl-3788	170	1	handoyo	PERSON
hassl-3788	170	2	maulana	PERSON
hassl-3788	170	3	2019	DATE
hassl-3788	172	1	2019	DATE
hassl-3788	175	1	raweh	GPE
hassl-3788	175	2	kamardin	PERSON
hassl-3788	175	3	malik	PERSON
hassl-3788	175	4	2019	DATE
hassl-3788	176	1	255	CARDINAL
hassl-3788	176	2	the years 2013	DATE
hassl-3788	176	3	2017	DATE
hassl-3788	179	1	lai	PERSON
hassl-3788	179	2	2019	DATE
hassl-3788	181	1	hong kong	GPE
hassl-3788	183	1	more than 50%	PERCENT
hassl-3788	184	1	durand	ORG
hassl-3788	184	2	2019	DATE
hassl-3788	184	3	days	DATE
hassl-3788	184	4	fiscal year-end	DATE
hassl-3788	187	1	karmudiandri	PERSON
hassl-3788	187	2	2020	DATE
hassl-3788	189	1	yab	ORG
hassl-3788	189	2	2022	CARDINAL
hassl-3788	191	1	chalu	PERSON
hassl-3788	191	2	2021	CARDINAL
hassl-3788	191	3	africa	LOC
hassl-3788	193	1	covid-19	PRODUCT
hassl-3788	193	2	arl	ORG
hassl-3788	193	3	shafie, & ali	ORG
hassl-3788	193	4	2023	CARDINAL
hassl-3788	194	1	covid-19	PRODUCT
hassl-3788	194	2	arl	ORG
hassl-3788	196	1	social sciences letters	ORG
hassl-3788	196	2	2024	CARDINAL
hassl-3788	196	3	443	CARDINAL
hassl-3788	196	4	2024	CARDINAL
hassl-3788	198	1	2022	CARDINAL
hassl-3788	198	2	malaysia	GPE
hassl-3788	198	3	islamic	NORP
hassl-3788	198	4	covid-19	ORG
hassl-3788	199	1	the united states	GPE
hassl-3788	199	2	covid-19	ORG
hassl-3788	199	3	harjoto & laksmana	ORG
hassl-3788	199	4	2023	CARDINAL
hassl-3788	203	1	morris	PERSON
hassl-3788	203	2	2023	CARDINAL
hassl-3788	204	1	covid-19	PERSON
hassl-3788	206	1	covid-19	PERSON
hassl-3788	209	1	2020	DATE
hassl-3788	211	1	covid-19	PERSON
hassl-3788	211	2	arl	ORG
hassl-3788	212	1	3	CARDINAL
hassl-3788	212	2	3.1	CARDINAL
hassl-3788	213	1	6652	CARDINAL
hassl-3788	214	1	2018	DATE
hassl-3788	214	2	first	ORDINAL
hassl-3788	215	1	wuhan	GPE
hassl-3788	215	2	china	GPE
hassl-3788	215	3	december 2019	DATE
hassl-3788	215	4	march 2020	DATE
hassl-3788	217	1	arl	ORG
hassl-3788	217	2	2018	DATE
hassl-3788	217	3	years	DATE
hassl-3788	218	1	13,822	CARDINAL
hassl-3788	219	1	the 1st and	DATE
hassl-3788	219	2	99th	ORDINAL
hassl-3788	220	1	1	CARDINAL
hassl-3788	220	2	20.12%	PERCENT
hassl-3788	221	1	13.72%	PERCENT
hassl-3788	222	1	the united states	GPE
hassl-3788	222	2	32.11%	PERCENT
hassl-3788	223	1	japan	GPE
hassl-3788	223	2	second	ORDINAL
hassl-3788	223	3	10.63%	PERCENT
hassl-3788	224	1	social sciences letters	ORG
hassl-3788	224	2	2024	CARDINAL
hassl-3788	224	3	443-460 450	QUANTITY
hassl-3788	224	4	2024	CARDINAL
hassl-3788	226	1	1	CARDINAL
hassl-3788	228	1	year year	DATE
hassl-3788	229	1	2018	DATE
hassl-3788	229	2	16.71	CARDINAL
hassl-3788	229	3	17.93	CARDINAL
hassl-3788	229	4	3,131	CARDINAL
hassl-3788	229	5	2021	CARDINAL
hassl-3788	229	6	27.22	CARDINAL
hassl-3788	229	7	747 5.40	PRODUCT
hassl-3788	229	8	1525	CARDINAL
hassl-3788	229	9	11.03	CARDINAL
hassl-3788	229	10	2781 20.12	CARDINAL
hassl-3788	229	11	1896	CARDINAL
hassl-3788	229	12	13.72	CARDINAL
hassl-3788	229	13	968 7.00	CARDINAL
hassl-3788	229	14	1554 11.24	CARDINAL
hassl-3788	229	15	454 3.28	CARDINAL
hassl-3788	229	16	1651 11.94	CARDINAL
hassl-3788	229	17	786 5.69	CARDINAL
hassl-3788	229	18	611 4.42	CARDINAL
hassl-3788	229	19	849 6.14	CARDINAL
hassl-3788	229	20	argentina	GPE
hassl-3788	229	21	3 0.02	CARDINAL
hassl-3788	229	22	malaysia	GPE
hassl-3788	229	23	157 1.14	CARDINAL
hassl-3788	229	24	australia	GPE
hassl-3788	229	25	0.07	CARDINAL
hassl-3788	229	26	austria	GPE
hassl-3788	229	27	0.54	CARDINAL
hassl-3788	229	28	mexico	GPE
hassl-3788	229	29	16 0.12	CARDINAL
hassl-3788	229	30	belgium	GPE
hassl-3788	229	31	119 0.86	QUANTITY
hassl-3788	229	32	monaco	GPE
hassl-3788	229	33	4 0.03	CARDINAL
hassl-3788	229	34	39	CARDINAL
hassl-3788	229	35	0.28	CARDINAL
hassl-3788	229	36	netherlands	GPE
hassl-3788	229	37	156 1.13	CARDINAL
hassl-3788	229	38	brazil	GPE
hassl-3788	229	39	19 0.14	CARDINAL
hassl-3788	229	40	152 1.10	QUANTITY
hassl-3788	229	41	cambodia	GPE
hassl-3788	229	42	norway	GPE
hassl-3788	229	43	95 0.69	CARDINAL
hassl-3788	229	44	727 5.26	CARDINAL
hassl-3788	229	45	oman	GPE
hassl-3788	229	46	4 0.03	CARDINAL
hassl-3788	229	47	12 0.09	CARDINAL
hassl-3788	229	48	1 0.01	QUANTITY
hassl-3788	229	49	4 0.03	CARDINAL
hassl-3788	229	50	9 0.07	CARDINAL
hassl-3788	229	51	5 0.04	CARDINAL
hassl-3788	229	52	poland	GPE
hassl-3788	229	53	62 0.45	TIME
hassl-3788	229	54	530 3.83	CARDINAL
hassl-3788	229	55	portugal	GPE
hassl-3788	229	56	26	CARDINAL
hassl-3788	229	57	0.19	CARDINAL
hassl-3788	229	58	936 6.77	CARDINAL
hassl-3788	229	59	puerto	GPE
hassl-3788	229	60	3 0.02	CARDINAL
hassl-3788	229	61	5 0.04	CARDINAL
hassl-3788	229	62	russia	GPE
hassl-3788	229	63	1 0.01 czech republic	PERCENT
hassl-3788	229	64	6 0.04	CARDINAL
hassl-3788	229	65	singapore	GPE
hassl-3788	229	66	128	CARDINAL
hassl-3788	229	67	0.93	CARDINAL
hassl-3788	229	68	133	CARDINAL
hassl-3788	229	69	0.96	CARDINAL
hassl-3788	229	70	207 1.50	CARDINAL
hassl-3788	229	71	spain	GPE
hassl-3788	229	72	1.16	CARDINAL
hassl-3788	229	73	finland	GPE
hassl-3788	229	74	126 0.91	TIME
hassl-3788	229	75	419 3.03	CARDINAL
hassl-3788	229	76	france	GPE
hassl-3788	229	77	302	CARDINAL
hassl-3788	229	78	2.18	CARDINAL
hassl-3788	229	79	276 2.00	PERCENT
hassl-3788	229	80	405 2.93	CARDINAL
hassl-3788	229	81	taiwan	GPE
hassl-3788	229	82	333 2.41	CARDINAL
hassl-3788	229	83	5 0.04	CARDINAL
hassl-3788	229	84	thailand	GPE
hassl-3788	229	85	5 0.04	CARDINAL
hassl-3788	229	86	arab	NORP
hassl-3788	229	87	1 0.01	QUANTITY
hassl-3788	229	88	6 0.04	CARDINAL
hassl-3788	229	89	hungary	GPE
hassl-3788	229	90	434 3.14	CARDINAL
hassl-3788	229	91	7 0.05 united states of america 4438 32.11	PERCENT
hassl-3788	229	92	3 0.02	CARDINAL
hassl-3788	229	93	16 0.12	CARDINAL
hassl-3788	229	94	123	CARDINAL
hassl-3788	229	95	0.89	CARDINAL
hassl-3788	229	96	s. korea 453 3.28	ORG
hassl-3788	229	97	isle of	LOC
hassl-3788	229	98	7 0.05	CARDINAL
hassl-3788	229	99	greece	GPE
hassl-3788	229	100	18 0.13	CARDINAL
hassl-3788	229	101	israel	GPE
hassl-3788	229	102	0.15	CARDINAL
hassl-3788	229	103	japan	GPE
hassl-3788	229	104	1469	DATE
hassl-3788	229	105	10.63	CARDINAL
hassl-3788	229	106	italy	GPE
hassl-3788	229	107	174 1.26	CARDINAL
hassl-3788	229	108	luxembourg	GPE
hassl-3788	229	109	60 0.43 3.2	CARDINAL
hassl-3788	230	1	covid-19	PRODUCT
hassl-3788	230	2	arl	ORG
hassl-3788	230	3	social sciences letters	ORG
hassl-3788	230	4	2024	CARDINAL
hassl-3788	230	5	443-460 451	QUANTITY
hassl-3788	230	6	2024	CARDINAL
hassl-3788	234	1	arl	ORG
hassl-3788	235	1	arl	ORG
hassl-3788	235	2	between the fiscal end year	DATE
hassl-3788	236	1	covid-19	PERSON
hassl-3788	236	2	1	CARDINAL
hassl-3788	236	3	the fiscal end-year	DATE
hassl-3788	236	4	2020	DATE
hassl-3788	236	5	zero	CARDINAL
hassl-3788	237	1	covid-19	DATE
hassl-3788	237	2	arl	ORG
hassl-3788	237	3	arl	ORG
hassl-3788	237	4	bhuiyan & d’costa	ORG
hassl-3788	237	5	2020	DATE
hassl-3788	237	6	blankley	ORG
hassl-3788	237	7	hurtt, & macgregor	ORG
hassl-3788	237	8	2014	DATE
hassl-3788	237	9	habib, 2015	ORG
hassl-3788	237	10	habib & huang	ORG
hassl-3788	237	11	2019	DATE
hassl-3788	237	12	haga & ittonen	ORG
hassl-3788	237	13	2021	CARDINAL
hassl-3788	239	1	audopin	PERSON
hassl-3788	240	1	1	CARDINAL
hassl-3788	240	2	zero	CARDINAL
hassl-3788	240	3	0	CARDINAL
hassl-3788	241	1	1	CARDINAL
hassl-3788	241	2	one	CARDINAL
hassl-3788	241	3	four	CARDINAL
hassl-3788	241	4	0	CARDINAL
hassl-3788	243	1	two-year	DATE
hassl-3788	244	1	1997	DATE
hassl-3788	244	2	1	CARDINAL
hassl-3788	244	3	0	CARDINAL
hassl-3788	245	1	1	CARDINAL
hassl-3788	245	2	0	CARDINAL
hassl-3788	249	1	arl	ORG
hassl-3788	249	2	btm	ORG
hassl-3788	250	1	arl	GPE
hassl-3788	255	1	4	CARDINAL
hassl-3788	255	2	4.1	CARDINAL
hassl-3788	256	1	descriptive statistics	ORG
hassl-3788	256	2	2	CARDINAL
hassl-3788	256	3	fiscal end year	DATE
hassl-3788	256	4	arl	ORG
hassl-3788	256	5	59.56 days	DATE
hassl-3788	258	1	2023	CARDINAL
hassl-3788	258	2	99.81 days	DATE
hassl-3788	258	3	malaysian	NORP
hassl-3788	259	1	arl	GPE
hassl-3788	259	2	lawal	PERSON
hassl-3788	259	3	shinozawa	PERSON
hassl-3788	259	4	2022	CARDINAL
hassl-3788	259	5	41.21 days	DATE
hassl-3788	259	6	japanese	NORP
hassl-3788	260	1	0.283	CARDINAL
hassl-3788	261	1	0.793	CARDINAL
hassl-3788	262	1	45.6%	PERCENT
hassl-3788	262	2	one	CARDINAL
hassl-3788	262	3	four	CARDINAL
hassl-3788	263	1	0	DATE
hassl-3788	265	1	71.21	CARDINAL
hassl-3788	265	2	19.24	CARDINAL
hassl-3788	266	1	0.417	CARDINAL
hassl-3788	266	2	0.47	CARDINAL
hassl-3788	267	1	21.45	CARDINAL
hassl-3788	267	2	0.162	CARDINAL
hassl-3788	268	1	btm	ORG
hassl-3788	268	2	1.146	CARDINAL
hassl-3788	269	1	2.4%	PERCENT
hassl-3788	269	2	14.3%	PERCENT
hassl-3788	270	1	3.22	CARDINAL
hassl-3788	270	2	0.286	CARDINAL
hassl-3788	271	1	humanities	ORG
hassl-3788	271	2	social sciences letters	ORG
hassl-3788	271	3	2024	CARDINAL
hassl-3788	271	4	443	CARDINAL
hassl-3788	271	5	2024	CARDINAL
hassl-3788	273	1	2	CARDINAL
hassl-3788	275	1	arl	ORG
hassl-3788	275	2	59.56	CARDINAL
hassl-3788	275	3	19.41	MONEY
hassl-3788	275	4	79	CARDINAL
hassl-3788	275	5	0.0	CARDINAL
hassl-3788	275	6	13.52	CARDINAL
hassl-3788	275	7	audopin	GPE
hassl-3788	275	8	0.794	CARDINAL
hassl-3788	275	9	0.308 1 1 1 big4	QUANTITY
hassl-3788	275	10	0.0 1	CARDINAL
hassl-3788	275	11	71.21	CARDINAL
hassl-3788	275	12	95.906	CARDINAL
hassl-3788	275	13	2.66	CARDINAL
hassl-3788	275	14	16.671	CARDINAL
hassl-3788	275	15	19.24	CARDINAL
hassl-3788	275	16	2.285	CARDINAL
hassl-3788	275	17	4.428	MONEY
hassl-3788	275	18	0.417 0.493	MONEY
hassl-3788	275	19	0.0	CARDINAL
hassl-3788	275	20	21.42	CARDINAL
hassl-3788	275	21	2.036	MONEY
hassl-3788	275	22	btm	ORG
hassl-3788	275	23	1.824	CARDINAL
hassl-3788	275	24	0.024	CARDINAL
hassl-3788	275	25	0.143	CARDINAL
hassl-3788	275	26	3.22	CARDINAL
hassl-3788	275	27	3.398	CARDINAL
hassl-3788	275	28	idp	ORG
hassl-3788	275	29	0.356	CARDINAL
hassl-3788	275	30	1	CARDINAL
hassl-3788	276	1	3	CARDINAL
hassl-3788	277	1	0.015	CARDINAL
hassl-3788	277	2	covid-19	GPE
hassl-3788	277	3	arl	ORG
hassl-3788	278	1	covid-19	PERSON
hassl-3788	279	1	0.50	CARDINAL
hassl-3788	280	1	social sciences letters	ORG
hassl-3788	280	2	2024	CARDINAL
hassl-3788	280	3	443	CARDINAL
hassl-3788	280	4	2024	CARDINAL
hassl-3788	282	1	3	CARDINAL
hassl-3788	283	1	1	CARDINAL
hassl-3788	283	2	2	CARDINAL
hassl-3788	283	3	3	CARDINAL
hassl-3788	283	4	4	CARDINAL
hassl-3788	283	5	5	CARDINAL
hassl-3788	283	6	6	CARDINAL
hassl-3788	283	7	7	CARDINAL
hassl-3788	283	8	8)	CARDINAL
hassl-3788	283	9	9	CARDINAL
hassl-3788	283	10	10	CARDINAL
hassl-3788	283	11	11	CARDINAL
hassl-3788	283	12	12	CARDINAL
hassl-3788	283	13	13	CARDINAL
hassl-3788	283	14	14	CARDINAL
hassl-3788	283	15	15	CARDINAL
hassl-3788	283	16	16	CARDINAL
hassl-3788	283	17	17	CARDINAL
hassl-3788	283	18	18	CARDINAL
hassl-3788	283	19	1.000	CARDINAL
hassl-3788	283	20	0.022	CARDINAL
hassl-3788	283	21	1.000	CARDINAL
hassl-3788	283	22	audopin	GPE
hassl-3788	283	23	0.091	CARDINAL
hassl-3788	283	24	1.000	CARDINAL
hassl-3788	283	25	0.013	CARDINAL
hassl-3788	283	26	0.002 1.000	CARDINAL
hassl-3788	283	27	0.213	CARDINAL
hassl-3788	283	28	0.008 1.000	CARDINAL
hassl-3788	283	29	btm	ORG
hassl-3788	283	30	1.000	CARDINAL
hassl-3788	283	31	0.363	CARDINAL
hassl-3788	283	32	0.076	CARDINAL
hassl-3788	283	33	0.007	CARDINAL
hassl-3788	283	34	0.186	CARDINAL
hassl-3788	283	35	1.000	CARDINAL
hassl-3788	283	36	0.008 -0.008 -0.241	PERSON
hassl-3788	286	1	1.000	CARDINAL
hassl-3788	286	2	0.003 0.004	CARDINAL
hassl-3788	286	3	1.000	CARDINAL
hassl-3788	286	4	0.103	CARDINAL
hassl-3788	286	5	0.099	CARDINAL
hassl-3788	286	6	0.034	CARDINAL
hassl-3788	287	1	0.085	CARDINAL
hassl-3788	287	2	1.000	CARDINAL
hassl-3788	287	3	0.319	CARDINAL
hassl-3788	287	4	0.072	CARDINAL
hassl-3788	287	5	0.001 0.188	CARDINAL
hassl-3788	287	6	0.361	CARDINAL
hassl-3788	287	7	0.029	CARDINAL
hassl-3788	287	8	1.000	CARDINAL
hassl-3788	287	9	0.079	CARDINAL
hassl-3788	287	10	0.553	CARDINAL
hassl-3788	287	11	0.115	CARDINAL
hassl-3788	287	12	0.008 0.180	CARDINAL
hassl-3788	287	13	0.011	CARDINAL
hassl-3788	287	14	1.000	CARDINAL
hassl-3788	287	15	0.043	CARDINAL
hassl-3788	287	16	0.024	CARDINAL
hassl-3788	287	17	0.090	CARDINAL
hassl-3788	287	18	0.156	CARDINAL
hassl-3788	287	19	0.045	CARDINAL
hassl-3788	287	20	0.095	CARDINAL
hassl-3788	287	21	0.241	CARDINAL
hassl-3788	287	22	1.000	CARDINAL
hassl-3788	287	23	0.001 0.037	CARDINAL
hassl-3788	287	24	0.004	CARDINAL
hassl-3788	287	25	0.002 0.005	QUANTITY
hassl-3788	287	26	0.017	CARDINAL
hassl-3788	287	27	1.000	CARDINAL
hassl-3788	287	28	0.407	CARDINAL
hassl-3788	287	29	0.001 0.042	CARDINAL
hassl-3788	288	1	0.099	CARDINAL
hassl-3788	288	2	0.002 0.032	CARDINAL
hassl-3788	288	3	1.000	CARDINAL
hassl-3788	288	4	0.016 0.026	CARDINAL
hassl-3788	288	5	0.085	CARDINAL
hassl-3788	288	6	0.002 0.149	CARDINAL
hassl-3788	288	7	0.001 0.415	CARDINAL
hassl-3788	288	8	0.012	CARDINAL
hassl-3788	288	9	0.133	CARDINAL
hassl-3788	288	10	0.235	CARDINAL
hassl-3788	288	11	0.228	CARDINAL
hassl-3788	288	12	0.128	CARDINAL
hassl-3788	288	13	1.000	CARDINAL
hassl-3788	288	14	0.046	CARDINAL
hassl-3788	288	15	0.052	CARDINAL
hassl-3788	288	16	0.003 0.118	CARDINAL
hassl-3788	288	17	0.189	CARDINAL
hassl-3788	288	18	0.063	CARDINAL
hassl-3788	288	19	0.474	CARDINAL
hassl-3788	288	20	0.223	CARDINAL
hassl-3788	288	21	0.096	CARDINAL
hassl-3788	288	22	0.502	CARDINAL
hassl-3788	288	23	1.000	CARDINAL
hassl-3788	288	24	1	CARDINAL
hassl-3788	288	25	0.01	CARDINAL
hassl-3788	289	1	social sciences letters	ORG
hassl-3788	289	2	2024	CARDINAL
hassl-3788	289	3	443-460 454	QUANTITY
hassl-3788	289	4	2024	CARDINAL
hassl-3788	291	1	4.2	CARDINAL
hassl-3788	292	1	4	CARDINAL
hassl-3788	292	2	covid-19	GPE
hassl-3788	292	3	arl	GPE
hassl-3788	293	1	1	CARDINAL
hassl-3788	293	2	coefficient=8.76	ORG
hassl-3788	294	1	covid-19	PERSON
hassl-3788	294	2	covid-19	PERSON
hassl-3788	294	3	around 9 days	DATE
hassl-3788	295	1	fiscal end-year	DATE
hassl-3788	297	1	2023	CARDINAL
hassl-3788	298	1	2023	CARDINAL
hassl-3788	298	2	indonesian	NORP
hassl-3788	298	3	covid-19	DATE
hassl-3788	299	1	2023	CARDINAL
hassl-3788	299	2	arl	ORG
hassl-3788	299	3	covid-19	GPE
hassl-3788	300	1	2	CARDINAL
hassl-3788	300	2	3	CARDINAL
hassl-3788	302	1	arl	ORG
hassl-3788	303	1	arl	ORG
hassl-3788	303	2	iad	GPE
hassl-3788	303	3	4	CARDINAL
hassl-3788	303	4	covid-19	GPE
hassl-3788	303	5	arl	GPE
hassl-3788	304	1	arl	PERSON
hassl-3788	304	2	1	CARDINAL
hassl-3788	304	3	ols	ORG
hassl-3788	304	4	2	CARDINAL
hassl-3788	304	5	3	CARDINAL
hassl-3788	304	6	6.40***(4.89	CARDINAL
hassl-3788	304	7	1.290***(4.29	DATE
hassl-3788	304	8	-.563(-1.39	ORG
hassl-3788	304	9	audopin -1.898***(-3.41	PERSON
hassl-3788	304	10	0.000(0.22	CARDINAL
hassl-3788	304	11	0.184(0.40	CARDINAL
hassl-3788	304	12	0.003(0.94	CARDINAL
hassl-3788	304	13	0.000(0.07	CARDINAL
hassl-3788	304	14	1.970***(4.50	CARDINAL
hassl-3788	304	15	1.704***(2.78	DATE
hassl-3788	304	16	0.001(0.21	CARDINAL
hassl-3788	304	17	-0.808*(-1.96	PERSON
hassl-3788	304	18	111.660***(45.06	CARDINAL
hassl-3788	304	19	64.056***(6.99	DATE
hassl-3788	304	20	104.654***(24.51) year	DATE
hassl-3788	309	1	0.209 0.035	CARDINAL
hassl-3788	309	2	13822 13822	DATE
hassl-3788	311	1	two	CARDINAL
hassl-3788	311	2	less than 0.10	CARDINAL
hassl-3788	311	3	0.05	CARDINAL
hassl-3788	311	4	0.01	CARDINAL
hassl-3788	312	1	4.3	CARDINAL
hassl-3788	312	2	covid-19	PRODUCT
hassl-3788	313	1	1	CARDINAL
hassl-3788	313	2	0	CARDINAL
hassl-3788	314	1	social sciences letters	ORG
hassl-3788	314	2	2024	CARDINAL
hassl-3788	314	3	443	CARDINAL
hassl-3788	314	4	2024	CARDINAL
hassl-3788	318	1	2	CARDINAL
hassl-3788	318	2	covid-19	DATE
hassl-3788	319	1	1	CARDINAL
hassl-3788	319	2	zero	CARDINAL
hassl-3788	320	1	1	CARDINAL
hassl-3788	321	1	3	CARDINAL
hassl-3788	321	2	4	CARDINAL
hassl-3788	323	1	arl	ORG
hassl-3788	323	2	around 10 days	DATE
hassl-3788	324	1	covid-19	PERSON
hassl-3788	325	1	5	CARDINAL
hassl-3788	325	2	5.1	CARDINAL
hassl-3788	326	1	covid-19	DATE
hassl-3788	326	2	arl	ORG
hassl-3788	326	3	covid-19	ORG
hassl-3788	326	4	covid-19	ORG
hassl-3788	327	1	two	CARDINAL
hassl-3788	328	1	covid-19	PRODUCT
hassl-3788	329	1	armstrong	PERSON
hassl-3788	329	2	2010	DATE
hassl-3788	329	3	two	CARDINAL
hassl-3788	331	1	4	CARDINAL
hassl-3788	332	1	second	ORDINAL
hassl-3788	332	2	covid-19	DATE
hassl-3788	332	3	arl	ORG
hassl-3788	333	1	5	CARDINAL
hassl-3788	335	1	5	CARDINAL
hassl-3788	338	1	0.461	CARDINAL
hassl-3788	338	2	btm	ORG
hassl-3788	338	3	3.997	CARDINAL
hassl-3788	338	4	0.255	CARDINAL
hassl-3788	338	5	0.249 0.006	MONEY
hassl-3788	338	6	7.880	CARDINAL
hassl-3788	338	7	0.243 0.231 0.012	MONEY
hassl-3788	338	8	1.240	ORG
hassl-3788	338	9	0.783 0.777 0.006	MONEY
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hassl-3788	338	17	psm arl	ORG
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hassl-3788	338	20	443-460 456	QUANTITY
hassl-3788	338	21	2024	CARDINAL
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hassl-3788	355	2	covid-19	PRODUCT
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hassl-3788	370	6	r.a.	PERSON
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hassl-3788	370	9	a.o.	GPE
hassl-3788	370	10	a.a.	GPE
hassl-3788	370	11	a.a.	GPE
hassl-3788	371	1	abdelsalam	PERSON
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hassl-3788	373	2	16(2	CARDINAL
hassl-3788	373	3	111	CARDINAL
hassl-3788	374	1	m. r.	PERSON
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hassl-3788	376	1	asian	NORP
hassl-3788	376	2	4(1	CARDINAL
hassl-3788	376	3	129	CARDINAL
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hassl-3788	378	1	indonesia	GPE
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hassl-3788	379	2	2(2	CARDINAL
hassl-3788	379	3	55	CARDINAL
hassl-3788	380	1	k.	PERSON
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hassl-3788	381	1	covid-19	ORG
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hassl-3788	382	2	29(1	CARDINAL
hassl-3788	382	3	169	CARDINAL
hassl-3788	383	1	c. t.	PERSON
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hassl-3788	385	1	38	CARDINAL
hassl-3788	385	2	101699	DATE
hassl-3788	386	1	https://doi.org/10.1016/j.frl.2020.101699 alkebsee	ORG
hassl-3788	386	2	r. h.	PERSON
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hassl-3788	391	1	journal of accounting research	ORG
hassl-3788	391	2	48(2	DATE
hassl-3788	391	3	225	CARDINAL
hassl-3788	392	1	https://doi.org/10.1111/j.1475-679x.2009.00361.x ashraf	PERSON
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hassl-3788	393	1	covid-19	PERSON
hassl-3788	394	1	54, 101249	DATE
hassl-3788	395	1	https://doi.org/10.1016/j.ribaf.2020.101249 ashton	PERSON
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hassl-3788	395	5	r.	PERSON
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hassl-3788	397	1	journal of accounting research	ORG
hassl-3788	397	2	25	CARDINAL
hassl-3788	397	3	275	CARDINAL
hassl-3788	398	1	ashton	PERSON
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hassl-3788	398	4	j. d.	PERSON
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hassl-3788	400	1	5(2	CARDINAL
hassl-3788	400	2	657-673	CARDINAL
hassl-3788	402	1	2020	DATE
hassl-3788	404	1	a. r.	PERSON
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hassl-3788	405	1	covid-19	CARDINAL
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hassl-3788	406	2	10(1	CARDINAL
hassl-3788	406	3	2178360	DATE
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hassl-3788	410	4	m. p.	PERSON
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hassl-3788	412	1	journal of practice &	ORG
hassl-3788	412	2	12(1	CARDINAL
hassl-3788	412	3	1	CARDINAL
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hassl-3788	414	3	1397-1436	CARDINAL
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hassl-3788	417	2	6	CARDINAL
hassl-3788	417	3	67	CARDINAL
hassl-3788	418	1	https://doi.org/10.1111/j.1475-679x.2009.00361.x https://doi.org/10.1016/j.ribaf.2020.101249	PERSON
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hassl-3788	419	3	2024	CARDINAL
hassl-3788	419	4	443-460 458	QUANTITY
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hassl-3788	421	1	m. b. u., & d’costa	PERSON
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hassl-3788	422	1	australia	GPE
hassl-3788	423	1	international journal of accounting & information management	ORG
hassl-3788	423	2	28(1	CARDINAL
hassl-3788	423	3	96	CARDINAL
hassl-3788	424	1	a. i.	PERSON
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hassl-3788	424	3	d. n.,	PERSON
hassl-3788	424	4	j. e.	PERSON
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hassl-3788	426	1	journal of practice &	ORG
hassl-3788	426	2	33(2	DATE
hassl-3788	426	3	27	CARDINAL
hassl-3788	427	1	https://doi.org/10.2308/ajpt-50667 bryant-kutcher	PERSON
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hassl-3788	429	1	475	CARDINAL
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hassl-3788	433	1	a., & penman	ORG
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hassl-3788	435	1	journal of accounting research	ORG
hassl-3788	435	2	22	CARDINAL
hassl-3788	435	3	21	CARDINAL
hassl-3788	436	1	https://doi.org/10.2307/2490700 cohen	PERSON
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hassl-3788	438	1	23	CARDINAL
hassl-3788	438	2	87	CARDINAL
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hassl-3788	444	1	abacus	ORG
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hassl-3788	444	3	48-60	CARDINAL
hassl-3788	445	1	https://doi.org/10.1111/j.1467-6281.1980.tb00085.x deana	PERSON
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hassl-3788	449	1	covid-19	DATE
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hassl-3788	450	2	2020 year	DATE
hassl-3788	451	1	23-29	CARDINAL
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hassl-3788	457	2	5461	DATE
hassl-3788	458	1	2020	DATE
hassl-3788	459	1	covid-19	PERSON
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hassl-3788	467	2	15	CARDINAL
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hassl-3788	470	1	8(29	CARDINAL
hassl-3788	470	2	34	CARDINAL
hassl-3788	471	1	d., & palmon	ORG
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hassl-3788	473	2	486	CARDINAL
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hassl-3788	478	1	20-44	DATE
hassl-3788	479	1	https://doi.org/10.1111/ijau.12136 habib, a., & huang	PERSON
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hassl-3788	480	1	china	GPE
hassl-3788	481	1	611-635	CARDINAL
hassl-3788	482	1	https://doi.org/10.1108/ijmf-07-2018-0213 haga	PERSON
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hassl-3788	489	1	matrik: jurnal manajemen	ORG
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hassl-3788	495	1	economics & finance	ORG
hassl-3788	495	2	74	DATE
hassl-3788	495	3	365	CARDINAL
hassl-3788	496	1	pasupati	ORG
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hassl-3788	498	1	6(9	CARDINAL
hassl-3788	498	2	1-5	CARDINAL
hassl-3788	499	1	kaka	PERSON
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hassl-3788	501	2	1-10	CARDINAL
hassl-3788	502	1	a.	PERSON
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hassl-3788	503	1	covid-19	PERSON
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hassl-3788	507	1	covid-19	DATE
hassl-3788	508	1	2019	DATE
hassl-3788	509	1	hong kong	GPE
hassl-3788	510	1	journal of international accounting	ORG
hassl-3788	510	2	36, 100271	DATE
hassl-3788	511	1	a., & yab	ORG
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hassl-3788	513	3	619	CARDINAL
hassl-3788	514	1	lawal	GPE
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hassl-3788	514	3	2022	CARDINAL
hassl-3788	515	1	covid-19	PERSON
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hassl-3788	516	2	1-19	CARDINAL
hassl-3788	517	1	https://doi.org/10.1080/16081625.2022.2147967 liu	PERSON
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hassl-3788	519	1	38	CARDINAL
hassl-3788	519	2	101808	DATE
hassl-3788	520	1	https://doi.org/10.1016/j.frl.2020.101808 mckibbin	PERSON
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hassl-3788	521	1	covid-19	DATE
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hassl-3788	524	1	covid-19	ORG
hassl-3788	524	2	42(3	CARDINAL
hassl-3788	524	3	107074	DATE
hassl-3788	525	1	nelson	PERSON
hassl-3788	525	2	p. s.	PERSON
hassl-3788	525	3	n. s.	PERSON
hassl-3788	525	4	2011	DATE
hassl-3788	526	1	malaysia	GPE
hassl-3788	527	1	11	DATE
hassl-3788	527	2	emerald group publishing ltd	ORG
hassl-3788	527	3	pwc	ORG
hassl-3788	528	1	2020	DATE
hassl-3788	529	1	covid-19	PERSON
hassl-3788	530	1	https://www.pwc.com/sg/en/publications/a-resilient-tomorrow-covid-19-response-and-transformation/accountingand-reporting.html	GPE
hassl-3788	530	2	j.	PERSON
hassl-3788	530	3	2021	CARDINAL
hassl-3788	532	1	j. (2020	ORG
hassl-3788	533	1	covid-19	PERSON
hassl-3788	534	1	https://www.journalofaccountancy.com/news/2020/sep/coronavirus-decisions-create-data-dilemma.html	GPE
hassl-3788	534	2	n. a.	PERSON
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hassl-3788	534	4	m. (	PERSON
hassl-3788	534	5	2019	DATE
hassl-3788	535	1	oman	GPE
hassl-3788	536	1	international journal of accounting	ORG
hassl-3788	536	2	9(1	CARDINAL
hassl-3788	536	3	152	CARDINAL
hassl-3788	537	1	saleem	NORP
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