id	sid	eid	entity	type
hassl-4112	1	1	396	CARDINAL
hassl-4112	1	2	2025	CARDINAL
hassl-4112	3	1	2025	CARDINAL
hassl-4112	3	2	13	CARDINAL
hassl-4112	3	3	2	CARDINAL
hassl-4112	4	1	396-408	CARDINAL
hassl-4112	4	2	2312-4318	CARDINAL
hassl-4112	4	3	2312-5659	DATE
hassl-4112	4	4	10.18488/73.v13i2.4112	CARDINAL
hassl-4112	4	5	2025	CARDINAL
hassl-4112	6	1	nguyen minh	PERSON
hassl-4112	8	1	vietnam	GPE
hassl-4112	8	2	12	CARDINAL
hassl-4112	8	3	chua boc	PERSON
hassl-4112	8	4	dong da	PERSON
hassl-4112	8	5	hanoi	GPE
hassl-4112	8	6	vietnam	GPE
hassl-4112	9	1	1email	DATE
hassl-4112	9	2	phuongnm@hvnh.edu.vn 2email	CARDINAL
hassl-4112	9	3	3email	CARDINAL
hassl-4112	9	4	25	CARDINAL
hassl-4112	9	5	october 2024	DATE
hassl-4112	9	6	29 january 2025	DATE
hassl-4112	9	7	14 february 2025	DATE
hassl-4112	9	8	27	CARDINAL
hassl-4112	9	9	february 2025	DATE
hassl-4112	9	10	keywords accounting commercial bank	ORG
hassl-4112	10	1	vietnamese	NORP
hassl-4112	10	2	2025	CARDINAL
hassl-4112	11	1	six years	DATE
hassl-4112	11	2	secondary	ORDINAL
hassl-4112	11	3	27	CARDINAL
hassl-4112	11	4	2017-2022	CARDINAL
hassl-4112	17	1	vietnam	GPE
hassl-4112	18	1	vietnam	GPE
hassl-4112	19	1	1	CARDINAL
hassl-4112	19	2	vietnam	GPE
hassl-4112	21	1	vietnam	GPE
hassl-4112	21	2	giner & pardo	ORG
hassl-4112	21	3	2006	DATE
hassl-4112	22	1	haller & valentin	ORG
hassl-4112	22	2	2019	DATE
hassl-4112	25	1	mailto:phananh@hvnh.edu.vn	WORK_OF_ART
hassl-4112	25	2	social sciences letters	ORG
hassl-4112	25	3	2025	DATE
hassl-4112	25	4	13(2	CARDINAL
hassl-4112	25	5	396-408 397	QUANTITY
hassl-4112	25	6	2025	CARDINAL
hassl-4112	28	1	vietnam	GPE
hassl-4112	29	1	vietnam	GPE
hassl-4112	33	1	vietnam	GPE
hassl-4112	34	1	two	CARDINAL
hassl-4112	35	1	firstly	ORDINAL
hassl-4112	35	2	vietnamese	NORP
hassl-4112	36	1	secondly	ORDINAL
hassl-4112	36	2	vietnamese	NORP
hassl-4112	37	1	the ministry of finance	ORG
hassl-4112	37	2	2020	DATE
hassl-4112	40	1	vietnam	GPE
hassl-4112	41	1	vietnamese	NORP
hassl-4112	42	1	vietnam	GPE
hassl-4112	43	1	section 2	LAW
hassl-4112	44	1	section 3	LAW
hassl-4112	45	1	section 4	LAW
hassl-4112	46	1	section 5	LAW
hassl-4112	47	1	2	CARDINAL
hassl-4112	47	2	recent years	DATE
hassl-4112	48	1	vietnam	GPE
hassl-4112	50	1	dao	PERSON
hassl-4112	50	2	2020	DATE
hassl-4112	50	3	254	CARDINAL
hassl-4112	50	4	vietnamese	NORP
hassl-4112	51	1	seven	CARDINAL
hassl-4112	52	1	lea	PERSON
hassl-4112	53	1	la soa	GPE
hassl-4112	53	2	2023	CARDINAL
hassl-4112	54	1	seven	CARDINAL
hassl-4112	56	1	social sciences letters	ORG
hassl-4112	56	2	2025	DATE
hassl-4112	56	3	13(2	CARDINAL
hassl-4112	56	4	396-408 398	QUANTITY
hassl-4112	56	5	2025	CARDINAL
hassl-4112	58	1	hoang	ORG
hassl-4112	58	2	nguyen	PERSON
hassl-4112	58	3	2022	CARDINAL
hassl-4112	58	4	vietnamese	NORP
hassl-4112	63	1	vietnam	GPE
hassl-4112	66	1	vietnamese	NORP
hassl-4112	68	1	the world bank	ORG
hassl-4112	68	2	nguyen, & van nguyen	ORG
hassl-4112	68	3	2023	CARDINAL
hassl-4112	68	4	vietnamese	NORP
hassl-4112	69	1	2020	DATE
hassl-4112	69	2	three	CARDINAL
hassl-4112	69	3	2020-2021	DATE
hassl-4112	69	4	2022-2025	DATE
hassl-4112	69	5	post-2025	DATE
hassl-4112	71	1	vietnamese	NORP
hassl-4112	72	1	2022-2025	DATE
hassl-4112	72	2	27	CARDINAL
hassl-4112	72	3	vietnamese	NORP
hassl-4112	72	4	12	CARDINAL
hassl-4112	72	5	27	CARDINAL
hassl-4112	72	6	15	CARDINAL
hassl-4112	75	1	the next year	DATE
hassl-4112	76	1	1	CARDINAL
hassl-4112	76	2	27	CARDINAL
hassl-4112	76	3	vietnamese	NORP
hassl-4112	76	4	12	CARDINAL
hassl-4112	76	5	5 years	DATE
hassl-4112	76	6	2017-2022	CARDINAL
hassl-4112	77	1	vietnam	GPE
hassl-4112	82	1	social sciences letters	ORG
hassl-4112	82	2	2025	DATE
hassl-4112	82	3	13(2	CARDINAL
hassl-4112	82	4	396-408 399	QUANTITY
hassl-4112	82	5	2025	CARDINAL
hassl-4112	84	1	1	CARDINAL
hassl-4112	87	1	vietnam	GPE
hassl-4112	87	2	vietnam asia	ORG
hassl-4112	88	1	vietnam	GPE
hassl-4112	88	2	vietnam	GPE
hassl-4112	89	1	vietnam	GPE
hassl-4112	89	2	ho chi	PERSON
hassl-4112	90	1	viet capital bank applying orient	ORG
hassl-4112	91	1	vietnam	GPE
hassl-4112	91	2	saigon	GPE
hassl-4112	92	1	tien phong	PERSON
hassl-4112	93	1	nam	ORG
hassl-4112	93	2	saigon	GPE
hassl-4112	94	1	vietnam	GPE
hassl-4112	95	1	saigon thuong tin commercial joint stock bank applying southeast asia	ORG
hassl-4112	96	1	vietnam	GPE
hassl-4112	97	1	lien viet post joint stock commercial bank	ORG
hassl-4112	97	2	vietnam	GPE
hassl-4112	98	1	vietnam	GPE
hassl-4112	98	2	asia	LOC
hassl-4112	100	1	kien	PERSON
hassl-4112	101	1	55.56%	PERCENT
hassl-4112	101	2	44.44%	PERCENT
hassl-4112	101	3	15	CARDINAL
hassl-4112	102	1	firstly	ORDINAL
hassl-4112	104	1	ifrs	ORG
hassl-4112	104	2	social sciences letters	ORG
hassl-4112	104	3	2025	DATE
hassl-4112	104	4	13(2	CARDINAL
hassl-4112	104	5	396-408 400	QUANTITY
hassl-4112	104	6	2025	CARDINAL
hassl-4112	107	1	vietnam	GPE
hassl-4112	107	2	vietnam	GPE
hassl-4112	107	3	mandatory ifrs applications	ORG
hassl-4112	108	1	vietnamese	NORP
hassl-4112	110	1	3	CARDINAL
hassl-4112	110	2	3.1	CARDINAL
hassl-4112	111	1	jensen & meckling	ORG
hassl-4112	111	2	1976	DATE
hassl-4112	113	1	bell & carcello	ORG
hassl-4112	113	2	2000	DATE
hassl-4112	115	1	1980	DATE
hassl-4112	122	1	3.2	CARDINAL
hassl-4112	128	1	nguyen et al	PERSON
hassl-4112	128	2	2023	CARDINAL
hassl-4112	129	1	3.3	CARDINAL
hassl-4112	130	1	1997	DATE
hassl-4112	131	1	& asha	ORG
hassl-4112	131	2	2015	DATE
hassl-4112	133	1	mathiesen	PERSON
hassl-4112	133	2	2002	DATE
hassl-4112	134	1	social sciences letters	ORG
hassl-4112	134	2	2025	DATE
hassl-4112	134	3	13(2	CARDINAL
hassl-4112	134	4	396-408 401	CARDINAL
hassl-4112	134	5	2025	CARDINAL
hassl-4112	140	1	ifrs 8	DATE
hassl-4112	140	2	14	CARDINAL
hassl-4112	141	1	ifrs 7	ORG
hassl-4112	142	1	nguyen et al	PERSON
hassl-4112	142	2	2020	DATE
hassl-4112	143	1	ifrs 10	EVENT
hassl-4112	143	2	27	CARDINAL
hassl-4112	143	3	woodward, & rakhimbekova	ORG
hassl-4112	143	4	2007	DATE
hassl-4112	145	1	3.4	CARDINAL
hassl-4112	147	1	1998	DATE
hassl-4112	147	2	28	CARDINAL
hassl-4112	147	3	swiss	NORP
hassl-4112	147	4	51	CARDINAL
hassl-4112	148	1	carmona	PERSON
hassl-4112	148	2	2008	DATE
hassl-4112	148	3	kang	PERSON
hassl-4112	148	4	2019	DATE
hassl-4112	149	1	marta	PERSON
hassl-4112	149	2	rodrigues	PERSON
hassl-4112	149	3	craig	PERSON
hassl-4112	149	4	2008	DATE
hassl-4112	150	1	stainbank	ORG
hassl-4112	150	2	2014	DATE
hassl-4112	151	1	44	CARDINAL
hassl-4112	151	2	portuguese	NORP
hassl-4112	153	1	1	CARDINAL
hassl-4112	153	2	vietnamese	NORP
hassl-4112	154	1	roberts	PERSON
hassl-4112	154	2	1995	DATE
hassl-4112	156	1	matonti	PERSON
hassl-4112	156	2	2012	DATE
hassl-4112	156	3	italian	NORP
hassl-4112	156	4	ias/ifrs	ORG
hassl-4112	158	1	marta et al	PERSON
hassl-4112	159	1	2008	DATE
hassl-4112	159	2	56	CARDINAL
hassl-4112	159	3	the portuguese stock exchange	ORG
hassl-4112	161	1	vietnamese	NORP
hassl-4112	163	1	two	CARDINAL
hassl-4112	164	1	annual	DATE
hassl-4112	164	2	social sciences letters	ORG
hassl-4112	164	3	2025	DATE
hassl-4112	164	4	13(2	CARDINAL
hassl-4112	164	5	396-408 402	QUANTITY
hassl-4112	164	6	2025	CARDINAL
hassl-4112	166	1	2007	DATE
hassl-4112	166	2	kang	PERSON
hassl-4112	166	3	2019	DATE
hassl-4112	166	4	ias/ifrs	ORG
hassl-4112	168	1	vietnamese	NORP
hassl-4112	169	1	li, & shivakumar	ORG
hassl-4112	169	2	2015	DATE
hassl-4112	171	1	2019	DATE
hassl-4112	178	1	vietnamese	NORP
hassl-4112	179	1	first	ORDINAL
hassl-4112	181	1	basel ii	PERSON
hassl-4112	181	2	8%	PERCENT
hassl-4112	182	1	vietnam	GPE
hassl-4112	182	2	36	CARDINAL
hassl-4112	182	3	2014	DATE
hassl-4112	182	4	9%	PERCENT
hassl-4112	183	1	the end of 2016	DATE
hassl-4112	183	2	41	CARDINAL
hassl-4112	183	3	8%	PERCENT
hassl-4112	183	4	basel ii	PERSON
hassl-4112	183	5	january 1, 2020	DATE
hassl-4112	184	1	ifrs 9	DATE
hassl-4112	184	2	india	GPE
hassl-4112	191	1	mansor, & okazaki	ORG
hassl-4112	191	2	2016	DATE
hassl-4112	192	1	5	CARDINAL
hassl-4112	192	2	vietnamese	NORP
hassl-4112	193	1	1	CARDINAL
hassl-4112	193	2	article 2 of decree	LAW
hassl-4112	193	3	34	CARDINAL
hassl-4112	193	4	2016	DATE
hassl-4112	194	1	march 16, 2020	DATE
hassl-4112	194	2	the ministry of finance	ORG
hassl-4112	194	3	345	CARDINAL
hassl-4112	194	4	vietnam	GPE
hassl-4112	195	1	vietnam	GPE
hassl-4112	195	2	the ministry of finance	ORG
hassl-4112	195	3	vietnam	GPE
hassl-4112	195	4	three	CARDINAL
hassl-4112	196	1	social sciences letters	ORG
hassl-4112	196	2	2025	DATE
hassl-4112	196	3	13(2	CARDINAL
hassl-4112	196	4	396-408 403	QUANTITY
hassl-4112	196	5	2025	CARDINAL
hassl-4112	202	1	vietnam	GPE
hassl-4112	203	1	the ministry of finance	ORG
hassl-4112	204	1	six	CARDINAL
hassl-4112	204	2	h6	ORG
hassl-4112	204	3	vietnamese	NORP
hassl-4112	205	1	1	CARDINAL
hassl-4112	207	1	4	CARDINAL
hassl-4112	207	2	4.1	CARDINAL
hassl-4112	208	1	vietnam	GPE
hassl-4112	209	1	six years	DATE
hassl-4112	209	2	2018	DATE
hassl-4112	209	3	2023	CARDINAL
hassl-4112	210	1	annually	DATE
hassl-4112	210	2	28	CARDINAL
hassl-4112	210	3	168	CARDINAL
hassl-4112	211	1	annual	DATE
hassl-4112	213	1	4.2	CARDINAL
hassl-4112	214	1	vietnam	GPE
hassl-4112	214	2	nine	CARDINAL
hassl-4112	214	3	one	CARDINAL
hassl-4112	214	4	six	CARDINAL
hassl-4112	215	1	first	ORDINAL
hassl-4112	216	1	second	ORDINAL
hassl-4112	217	1	third	ORDINAL
hassl-4112	217	2	1 year	DATE
hassl-4112	218	1	fourth	ORDINAL
hassl-4112	220	1	4	CARDINAL
hassl-4112	220	2	social sciences letters	ORG
hassl-4112	220	3	2025	DATE
hassl-4112	220	4	13(2	CARDINAL
hassl-4112	220	5	396-408 404	CARDINAL
hassl-4112	220	6	2025	CARDINAL
hassl-4112	222	1	vietnam	GPE
hassl-4112	222	2	1	CARDINAL
hassl-4112	222	3	0	CARDINAL
hassl-4112	222	4	1	CARDINAL
hassl-4112	222	5	one	CARDINAL
hassl-4112	222	6	four	CARDINAL
hassl-4112	222	7	vietnam	GPE
hassl-4112	222	8	0	CARDINAL
hassl-4112	223	1	4.3	CARDINAL
hassl-4112	231	1	ɛ	ORG
hassl-4112	232	1	i. 5	PERSON
hassl-4112	233	1	5.1	CARDINAL
hassl-4112	234	1	2	CARDINAL
hassl-4112	235	1	1	CARDINAL
hassl-4112	235	2	0.347	CARDINAL
hassl-4112	235	3	182	CARDINAL
hassl-4112	235	4	0.031	CARDINAL
hassl-4112	235	5	182	CARDINAL
hassl-4112	235	6	182	CARDINAL
hassl-4112	235	7	182	CARDINAL
hassl-4112	235	8	5.761	MONEY
hassl-4112	235	9	24.619	CARDINAL
hassl-4112	235	10	182	CARDINAL
hassl-4112	235	11	0.3	CARDINAL
hassl-4112	235	12	182	CARDINAL
hassl-4112	235	13	1	CARDINAL
hassl-4112	235	14	2	CARDINAL
hassl-4112	235	15	vietnamese	NORP
hassl-4112	236	1	0.1666	CARDINAL
hassl-4112	236	2	0.3738	CARDINAL
hassl-4112	237	1	0	CARDINAL
hassl-4112	237	2	1	CARDINAL
hassl-4112	239	1	0.0107	CARDINAL
hassl-4112	240	1	0.116	CARDINAL
hassl-4112	240	2	0.024	CARDINAL
hassl-4112	240	3	between 0.083	CARDINAL
hassl-4112	240	4	0.221	CARDINAL
hassl-4112	241	1	1.116	CARDINAL
hassl-4112	242	1	30.645	CARDINAL
hassl-4112	242	2	35.572	CARDINAL
hassl-4112	243	1	5.761	CARDINAL
hassl-4112	244	1	0	CARDINAL
hassl-4112	244	2	24.619	CARDINAL
hassl-4112	245	1	0.110	CARDINAL
hassl-4112	245	2	0.110	CARDINAL
hassl-4112	245	3	0.3	CARDINAL
hassl-4112	246	1	0.565	CARDINAL
hassl-4112	246	2	0.497	CARDINAL
hassl-4112	246	3	0	CARDINAL
hassl-4112	246	4	1	CARDINAL
hassl-4112	247	1	four	CARDINAL
hassl-4112	247	2	0.796	CARDINAL
hassl-4112	247	3	0.403	CARDINAL
hassl-4112	247	4	approximately 79.6%	PERCENT
hassl-4112	249	1	social sciences letters	ORG
hassl-4112	249	2	2025	DATE
hassl-4112	249	3	13(2	CARDINAL
hassl-4112	249	4	396-408 405	QUANTITY
hassl-4112	249	5	2025	CARDINAL
hassl-4112	251	1	5.2	CARDINAL
hassl-4112	251	2	3	CARDINAL
hassl-4112	252	1	nine	CARDINAL
hassl-4112	252	2	one	CARDINAL
hassl-4112	252	3	eight	CARDINAL
hassl-4112	256	1	-1	ORG
hassl-4112	256	2	1	CARDINAL
hassl-4112	257	1	roe	PRODUCT
hassl-4112	258	1	80%	PERCENT
hassl-4112	261	1	3	CARDINAL
hassl-4112	262	1	roe roa car	LOC
hassl-4112	262	2	1.000	CARDINAL
hassl-4112	262	3	0.620 0.000 1.000	QUANTITY
hassl-4112	262	4	0.071 0.184 0.017 1.000	MONEY
hassl-4112	262	5	0.424 0.000	MONEY
hassl-4112	264	1	1.000	MONEY
hassl-4112	264	2	0.005 1.00	CARDINAL
hassl-4112	264	3	0.000 0.526 0.000 0.118	MONEY
hassl-4112	264	4	0.085	CARDINAL
hassl-4112	264	5	0.674	CARDINAL
hassl-4112	264	6	1.000	MONEY
hassl-4112	264	7	0.201 0.006 0.338	MONEY
hassl-4112	264	8	0.346 0.470 0.000 -0.147	MONEY
hassl-4112	264	9	1.000	CARDINAL
hassl-4112	264	10	4	CARDINAL
hassl-4112	267	1	0.027 2.759 0.01	MONEY
hassl-4112	267	2	36.524	CARDINAL
hassl-4112	267	3	10.249	CARDINAL
hassl-4112	267	4	21.156 5.592 3.78	MONEY
hassl-4112	267	5	0.097	CARDINAL
hassl-4112	267	6	0.479	CARDINAL
hassl-4112	267	7	1.413	CARDINAL
hassl-4112	267	8	0.909	CARDINAL
hassl-4112	267	9	19.901	CARDINAL
hassl-4112	268	1	136 lr chi2(7	QUANTITY
hassl-4112	270	1	40.81	CARDINAL
hassl-4112	270	2	0.279	CARDINAL
hassl-4112	270	3	1%	PERCENT
hassl-4112	271	1	social sciences letters	ORG
hassl-4112	271	2	2025	DATE
hassl-4112	271	3	13(2	CARDINAL
hassl-4112	271	4	396-408 406	QUANTITY
hassl-4112	271	5	2025	CARDINAL
hassl-4112	273	1	5.3	CARDINAL
hassl-4112	273	2	4	CARDINAL
hassl-4112	276	1	6	CARDINAL
hassl-4112	277	1	only two	CARDINAL
hassl-4112	279	1	21.1564	CARDINAL
hassl-4112	279	2	5.5926	CARDINAL
hassl-4112	279	3	3.78	CARDINAL
hassl-4112	279	4	1%	PERCENT
hassl-4112	283	1	0.7509	CARDINAL
hassl-4112	283	2	0.3522	CARDINAL
hassl-4112	283	3	2.20	CARDINAL
hassl-4112	283	4	0.028	CARDINAL
hassl-4112	283	5	5%	PERCENT
hassl-4112	286	1	roe	ORG
hassl-4112	287	1	56.5246	CARDINAL
hassl-4112	287	2	50.3426	CARDINAL
hassl-4112	287	3	1.20	CARDINAL
hassl-4112	287	4	0.186	CARDINAL
hassl-4112	288	1	0.0277	CARDINAL
hassl-4112	288	2	2.7535	CARDINAL
hassl-4112	288	3	0.01	CARDINAL
hassl-4112	288	4	0.992	CARDINAL
hassl-4112	290	1	0.0970	CARDINAL
hassl-4112	290	2	0.71	CARDINAL
hassl-4112	290	3	0.479	CARDINAL
hassl-4112	291	1	9.8449	CARDINAL
hassl-4112	291	2	10.2499	CARDINAL
hassl-4112	291	3	-0.96	ORG
hassl-4112	291	4	0.337	CARDINAL
hassl-4112	293	1	0.1616	CARDINAL
hassl-4112	293	2	1.4159	CARDINAL
hassl-4112	293	3	0.909	CARDINAL
hassl-4112	295	1	7	CARDINAL
hassl-4112	296	1	ifrs adoption.first	ORG
hassl-4112	297	1	social sciences letters	ORG
hassl-4112	297	2	2025	DATE
hassl-4112	297	3	13(2	CARDINAL
hassl-4112	297	4	396-408 407	QUANTITY
hassl-4112	297	5	2025	CARDINAL
hassl-4112	301	1	second	ORDINAL
hassl-4112	301	2	vietnamese	NORP
hassl-4112	305	1	first	ORDINAL
hassl-4112	308	1	second	ORDINAL
hassl-4112	309	1	asia-pacific region	LOC
hassl-4112	314	1	vietnam	GPE
hassl-4112	314	2	vietnam	GPE
hassl-4112	321	1	h., & callimaci, a.	ORG
hassl-4112	321	2	2007	DATE
hassl-4112	323	1	comptabilité-contrôle-audit	PERSON
hassl-4112	323	2	13(2	CARDINAL
hassl-4112	323	3	149	CARDINAL
hassl-4112	325	1	2002	DATE
hassl-4112	326	1	vietnam	GPE
hassl-4112	326	2	journal of accounting	ORG
hassl-4112	326	3	45	CARDINAL
hassl-4112	327	1	r.	NORP
hassl-4112	327	2	li	PERSON
hassl-4112	327	3	x.	GPE
hassl-4112	327	4	2015	CARDINAL
hassl-4112	329	1	53(5	CARDINAL
hassl-4112	329	2	915	CARDINAL
hassl-4112	330	1	bell	ORG
hassl-4112	330	2	t., & carcello	ORG
hassl-4112	330	3	j. (2000	PERSON
hassl-4112	332	1	journal of practice &	ORG
hassl-4112	332	2	19(1	CARDINAL
hassl-4112	332	3	169	CARDINAL
hassl-4112	333	1	carmona	GPE
hassl-4112	333	2	s., & trombetta	ORG
hassl-4112	333	3	2008	DATE
hassl-4112	334	1	ias/ifrs	ORG
hassl-4112	335	1	27(6	CARDINAL
hassl-4112	335	2	455	CARDINAL
hassl-4112	336	1	1997	DATE
hassl-4112	338	1	faits economica	FAC
hassl-4112	338	2	15-56	CARDINAL
hassl-4112	338	3	b.	PERSON
hassl-4112	338	4	1998	DATE
hassl-4112	339	1	swiss	NORP
hassl-4112	340	1	journal of international financial management & accounting	ORG
hassl-4112	340	2	9(3	CARDINAL
hassl-4112	340	3	216	CARDINAL
hassl-4112	341	1	2025	DATE
hassl-4112	341	2	13(2	CARDINAL
hassl-4112	341	3	396-408 408	QUANTITY
hassl-4112	342	1	2025	CARDINAL
hassl-4112	344	1	b., & pardo	ORG
hassl-4112	344	2	2006	DATE
hassl-4112	346	1	journal of international accounting	ORG
hassl-4112	346	2	45(3	CARDINAL
hassl-4112	346	3	121138	DATE
hassl-4112	347	1	m., & kang	ORG
hassl-4112	347	2	m.	PERSON
hassl-4112	347	3	2019	DATE
hassl-4112	349	1	the journal of asian finance	ORG
hassl-4112	349	2	6(1	CARDINAL
hassl-4112	349	3	33	CARDINAL
hassl-4112	350	1	https://doi.org/10.13106/jafeb.2019.vol6.no1.33 haller	PERSON
hassl-4112	350	2	a., & valentin	ORG
hassl-4112	350	3	l.	PERSON
hassl-4112	350	4	2019	DATE
hassl-4112	352	1	64(2	CARDINAL
hassl-4112	352	2	89	CARDINAL
hassl-4112	353	1	hoang	ORG
hassl-4112	353	2	a. p. t.	PERSON
hassl-4112	353	3	l. t.	PERSON
hassl-4112	353	4	2022	CARDINAL
hassl-4112	354	1	vietnamese	NORP
hassl-4112	355	1	journal of economics and development	ORG
hassl-4112	355	2	72-80	DATE
hassl-4112	356	1	jensen	PERSON
hassl-4112	356	2	m. c.	PERSON
hassl-4112	356	3	w. h.	PERSON
hassl-4112	356	4	1976	DATE
hassl-4112	358	1	journal of financial economics	ORG
hassl-4112	358	2	3(4	CARDINAL
hassl-4112	358	3	305–360	CARDINAL
hassl-4112	359	1	la soa	PERSON
hassl-4112	359	2	2023	CARDINAL
hassl-4112	361	1	308	CARDINAL
hassl-4112	361	2	52	CARDINAL
hassl-4112	362	1	t. h.	ORG
hassl-4112	362	2	2019	DATE
hassl-4112	363	1	ias/ifrs	ORG
hassl-4112	363	2	vietnam	GPE
hassl-4112	364	1	phd thesis	PERSON
hassl-4112	364	2	university of economics	ORG
hassl-4112	364	3	ho chi	PERSON
hassl-4112	364	4	vietnam	GPE
hassl-4112	365	1	leftwich	PERSON
hassl-4112	365	2	r.	PERSON
hassl-4112	365	3	1980	DATE
hassl-4112	367	1	journal of accounting and economics	ORG
hassl-4112	367	2	2(3	CARDINAL
hassl-4112	367	3	193	CARDINAL
hassl-4112	368	1	marta	GPE
hassl-4112	368	2	s.	GPE
hassl-4112	368	3	rodrigues	GPE
hassl-4112	368	4	l., & craig	ORG
hassl-4112	368	5	r. (	PERSON
hassl-4112	368	6	2008	DATE
hassl-4112	369	1	portuguese	NORP
hassl-4112	370	1	75-88	DATE
hassl-4112	371	1	mathiesen	PERSON
hassl-4112	371	2	h.	PERSON
hassl-4112	371	3	2002	DATE
hassl-4112	373	1	copenhagen business school	ORG
hassl-4112	374	1	g., & luliano	ORG
hassl-4112	374	2	2012	DATE
hassl-4112	375	1	italian	NORP
hassl-4112	376	1	eurasian	NORP
hassl-4112	376	2	2(2	CARDINAL
hassl-4112	376	3	43–70	CARDINAL
hassl-4112	377	1	g. k.	PERSON
hassl-4112	377	2	roberts	PERSON
hassl-4112	377	3	c. b.	PERSON
hassl-4112	377	4	s. j. (	PERSON
hassl-4112	377	5	1995	DATE
hassl-4112	378	1	annual	DATE
hassl-4112	378	2	uk	GPE
hassl-4112	378	3	continental european multinational corporations	ORG
hassl-4112	379	1	journal of international business studies	ORG
hassl-4112	379	2	26	CARDINAL
hassl-4112	379	3	555-572	CARDINAL
hassl-4112	381	1	2020	DATE
hassl-4112	383	1	345	CARDINAL
hassl-4112	384	1	nguyen	PERSON
hassl-4112	384	2	h. t. t.	PERSON
hassl-4112	384	3	nguyen	PERSON
hassl-4112	384	4	h. t. t.	PERSON
hassl-4112	384	5	2023	CARDINAL
hassl-4112	386	1	9(6	CARDINAL
hassl-4112	386	2	1-21	DATE
hassl-4112	387	1	https://doi.org/10.1016/j.heliyon.2023.e17331 nguyen	PERSON
hassl-4112	387	2	t. l. h.	PERSON
hassl-4112	388	1	t. h. p.	ORG
hassl-4112	388	2	n. m.	PERSON
hassl-4112	388	3	n. t.	PERSON
hassl-4112	388	4	2020	DATE
hassl-4112	389	1	vietnam	GPE
hassl-4112	390	1	the journal of asian finance	ORG
hassl-4112	390	2	7(12	CARDINAL
hassl-4112	390	3	409	CARDINAL
hassl-4112	390	4	s.	PERSON
hassl-4112	390	5	n., & okazaki	ORG
hassl-4112	390	6	k.	PERSON
hassl-4112	390	7	2016	DATE
hassl-4112	391	1	japan	GPE
hassl-4112	392	1	international journal of business and management	ORG
hassl-4112	392	2	11(4	DATE
hassl-4112	392	3	14-21	DATE
hassl-4112	393	1	d.	NORP
hassl-4112	393	2	2015	DATE
hassl-4112	395	1	52(11	CARDINAL
hassl-4112	395	2	7173-7181	DATE
hassl-4112	396	1	l.	GPE
hassl-4112	396	2	2014	DATE
hassl-4112	397	1	african	NORP
hassl-4112	398	1	south african journal of accounting research	ORG
hassl-4112	398	2	28(1	CARDINAL
hassl-4112	398	3	79	CARDINAL
hassl-4112	399	1	d.	NORP
hassl-4112	399	2	woodward	GPE
hassl-4112	399	3	d., & rakhimbekova, a.	ORG
hassl-4112	399	4	2007	DATE
hassl-4112	400	1	kazakhstan	GPE
hassl-4112	401	1	the international journal of accounting	ORG
hassl-4112	401	2	42(1	CARDINAL
hassl-4112	401	3	82	CARDINAL
hassl-4112	402	1	social sciences letters	ORG
hassl-4112	404	1	https://doi.org/10.1057/palgrave.jibs.8490186	PRODUCT