id sid eid entity type hassl-4391 1 1 1145 CARDINAL hassl-4391 1 2 2025 CARDINAL hassl-4391 3 1 covid-19 PERSON hassl-4391 3 2 jordan rawan PERSON hassl-4391 3 3 atwa1 GPE hassl-4391 3 4 yaseen2 GPE hassl-4391 4 1 + 1faculty CARDINAL hassl-4391 4 2 yarmouk university ORG hassl-4391 4 3 jordan GPE hassl-4391 5 1 2business MONEY hassl-4391 5 2 al-ahliyya amman university ORG hassl-4391 5 3 amman GPE hassl-4391 5 4 jordan GPE hassl-4391 6 1 3school DATE hassl-4391 6 2 university of the district of columbia ORG hassl-4391 6 3 washington GPE hassl-4391 6 4 dc GPE hassl-4391 6 5 6 CARDINAL hassl-4391 6 6 23 july 2025 DATE hassl-4391 6 7 18 august 2025 CARDINAL hassl-4391 6 8 1 CARDINAL hassl-4391 6 9 ase ORG hassl-4391 6 10 covid-19 ORG hassl-4391 6 11 jordan GPE hassl-4391 7 1 covid-19 PERSON hassl-4391 7 2 annual DATE hassl-4391 7 3 the amman stock exchange ORG hassl-4391 7 4 jordan GPE hassl-4391 8 1 covid-19 ORG hassl-4391 8 2 annual DATE hassl-4391 9 1 covid-19 ORG hassl-4391 10 1 covid-19 ORG hassl-4391 11 1 covid-19 ORG hassl-4391 11 2 annual DATE hassl-4391 11 3 the coming years DATE hassl-4391 15 1 ase ORG hassl-4391 18 1 1 CARDINAL hassl-4391 18 2 covid-19 PERSON hassl-4391 22 1 rahman PERSON hassl-4391 22 2 meero PERSON hassl-4391 22 3 darwish NORP hassl-4391 22 4 hamdan PERSON hassl-4391 22 5 2024 DATE hassl-4391 24 1 alkhoury ORG hassl-4391 24 2 ziadat NORP hassl-4391 24 3 gepp ORG hassl-4391 24 4 kumar PERSON hassl-4391 24 5 2024 DATE hassl-4391 24 6 social sciences ORG hassl-4391 24 7 2025 CARDINAL hassl-4391 25 1 13 CARDINAL hassl-4391 25 2 3 CARDINAL hassl-4391 26 1 1145-1159 CARDINAL hassl-4391 26 2 2312-4318 CARDINAL hassl-4391 26 3 2312-5659 DATE hassl-4391 26 4 10.18488/73.v13i3.4391 CARDINAL hassl-4391 26 5 2025 CARDINAL hassl-4391 28 1 https://orcid.org/0000-0002-8054-6948 PERSON hassl-4391 28 2 https://www.doi.org/10.18488/73.v13i3.4391 ORG hassl-4391 28 3 social sciences letters ORG hassl-4391 28 4 2025 CARDINAL hassl-4391 28 5 13(3 CARDINAL hassl-4391 28 6 1145-1159 1146 CARDINAL hassl-4391 28 7 2025 CARDINAL hassl-4391 30 1 covid-19 PERSON hassl-4391 31 1 covid-19 PRODUCT hassl-4391 32 1 grassa, & khlif ORG hassl-4391 32 2 2023 CARDINAL hassl-4391 33 1 covid-19 PERSON hassl-4391 33 2 2020 DATE hassl-4391 34 1 mcdonald ORG hassl-4391 34 2 2023 CARDINAL hassl-4391 34 3 covid-19 PRODUCT hassl-4391 35 1 kumar PERSON hassl-4391 35 2 walsh PERSON hassl-4391 35 3 2023 CARDINAL hassl-4391 35 4 covid-19 DATE hassl-4391 36 1 covid-19 DATE hassl-4391 38 1 covid-19 PERSON hassl-4391 38 2 annual DATE hassl-4391 39 1 connelly ORG hassl-4391 39 2 ireland, & reutzel ORG hassl-4391 39 3 2011 DATE hassl-4391 41 1 covid-19 PERSON hassl-4391 42 1 2021 CARDINAL hassl-4391 42 2 covid-19 GPE hassl-4391 42 3 uk GPE hassl-4391 42 4 al-shaer PERSON hassl-4391 42 5 2021 CARDINAL hassl-4391 42 6 2022 CARDINAL hassl-4391 42 7 ben-amar PERSON hassl-4391 42 8 bujaki PERSON hassl-4391 42 9 2021 DATE hassl-4391 42 10 2023 CARDINAL hassl-4391 42 11 2021 CARDINAL hassl-4391 42 12 bellos, & kladakis ORG hassl-4391 42 13 2021 CARDINAL hassl-4391 42 14 2023 CARDINAL hassl-4391 43 1 covid-19 PERSON hassl-4391 47 1 covid-19 ORG hassl-4391 49 1 jordan PERSON hassl-4391 49 2 the middle east LOC hassl-4391 50 1 the amman stock exchange ORG hassl-4391 50 2 ase ORG hassl-4391 50 3 1999 DATE hassl-4391 51 1 ase ORG hassl-4391 51 2 the jordan securities commission ORG hassl-4391 52 1 jordan GPE hassl-4391 53 1 ase ORG hassl-4391 56 1 social sciences letters ORG hassl-4391 56 2 2025 CARDINAL hassl-4391 56 3 13(3 CARDINAL hassl-4391 56 4 1145-1159 1147 DATE hassl-4391 56 5 2025 CARDINAL hassl-4391 59 1 covid-19 ORG hassl-4391 59 2 covid-19 ORG hassl-4391 59 3 jordan GPE hassl-4391 60 1 section 2 LAW hassl-4391 61 1 section 3 LAW hassl-4391 62 1 section 4 LAW hassl-4391 64 1 2 CARDINAL hassl-4391 67 1 covid-19 ORG hassl-4391 74 1 2000 DATE hassl-4391 75 1 mcinnes, & fearnley ORG hassl-4391 75 2 2004 DATE hassl-4391 76 1 covid-19 PERSON hassl-4391 76 2 2021 CARDINAL hassl-4391 76 3 2021 CARDINAL hassl-4391 77 1 annual DATE hassl-4391 77 2 covid-19 PRODUCT hassl-4391 78 1 covid-19 PERSON hassl-4391 78 2 2021 CARDINAL hassl-4391 79 1 covid-19 ORG hassl-4391 81 1 2021 CARDINAL hassl-4391 81 2 covid-19 ORG hassl-4391 81 3 annual DATE hassl-4391 82 1 2021 CARDINAL hassl-4391 83 1 italian NORP hassl-4391 84 1 covid-19 ORG hassl-4391 85 1 covid-19 ORG hassl-4391 87 1 social sciences letters ORG hassl-4391 87 2 2025 CARDINAL hassl-4391 87 3 13(3 CARDINAL hassl-4391 87 4 1145-1159 DATE hassl-4391 87 5 2025 CARDINAL hassl-4391 89 1 2.1 CARDINAL hassl-4391 90 1 jensen & meckling ORG hassl-4391 90 2 1976 DATE hassl-4391 92 1 1986 DATE hassl-4391 93 1 myers ORG hassl-4391 93 2 1977 DATE hassl-4391 94 1 baiman & verrecchia ORG hassl-4391 94 2 1996 DATE hassl-4391 95 1 ahmed PERSON hassl-4391 95 2 nicholls PERSON hassl-4391 95 3 1994 DATE hassl-4391 97 1 covid-19 PERSON hassl-4391 98 1 one CARDINAL hassl-4391 98 2 covid-19 ORG hassl-4391 100 1 covid-19 PRODUCT hassl-4391 100 2 2022 CARDINAL hassl-4391 103 1 covid-19 PRODUCT hassl-4391 104 1 alshabibi ORG hassl-4391 104 2 pria GPE hassl-4391 104 3 2021 CARDINAL hassl-4391 104 4 covid-19 ORG hassl-4391 105 1 covid-19 ORG hassl-4391 106 1 2.2 CARDINAL hassl-4391 106 2 covid-19 PRODUCT hassl-4391 108 1 covid-19 ORG hassl-4391 109 1 covid-19 ORG hassl-4391 110 1 deangelo PERSON hassl-4391 110 2 1981 DATE hassl-4391 111 1 krishnan PERSON hassl-4391 111 2 2000 DATE hassl-4391 112 1 4 CARDINAL hassl-4391 113 1 percy PERSON hassl-4391 113 2 stewart PERSON hassl-4391 113 3 2008 DATE hassl-4391 114 1 hussainey PERSON hassl-4391 114 2 2007 DATE hassl-4391 115 1 covid-19 PERSON hassl-4391 115 2 covid-19 ORG hassl-4391 115 3 abdo & edgar ORG hassl-4391 115 4 2021 DATE hassl-4391 117 1 social sciences letters ORG hassl-4391 117 2 2025 CARDINAL hassl-4391 117 3 13(3 CARDINAL hassl-4391 117 4 1145-1159 1149 DATE hassl-4391 117 5 2025 CARDINAL hassl-4391 119 1 1988 DATE hassl-4391 120 1 covid-19 ORG hassl-4391 121 1 abdo PERSON hassl-4391 121 2 edgar PERSON hassl-4391 121 3 2021 CARDINAL hassl-4391 121 4 xu PERSON hassl-4391 121 5 chen PERSON hassl-4391 121 6 zhang PERSON hassl-4391 121 7 zhao PERSON hassl-4391 121 8 2021 CARDINAL hassl-4391 121 9 covid-19 ORG hassl-4391 122 1 covid-19 ORG hassl-4391 123 1 2.3 CARDINAL hassl-4391 124 1 covid-19 PRODUCT hassl-4391 125 1 one CARDINAL hassl-4391 125 2 covid-19 PERSON hassl-4391 127 1 glaum PERSON hassl-4391 127 2 2003 DATE hassl-4391 129 1 al-mutairi PERSON hassl-4391 129 2 al-duwaila ORG hassl-4391 129 3 2015 CARDINAL hassl-4391 129 4 the kuwait stock exchange ORG hassl-4391 130 1 khaldoon GPE hassl-4391 130 2 2015 DATE hassl-4391 131 1 haladu PERSON hassl-4391 131 2 salim PERSON hassl-4391 131 3 2016 DATE hassl-4391 132 1 thi hoang PERSON hassl-4391 132 2 2023 CARDINAL hassl-4391 132 3 covid-19 GPE hassl-4391 134 1 1997 DATE hassl-4391 135 1 covid-19 ORG hassl-4391 136 1 covid-19 PERSON hassl-4391 137 1 cellier ORG hassl-4391 137 2 manita ORG hassl-4391 137 3 & saeed PERSON hassl-4391 137 4 2020 DATE hassl-4391 138 1 covid-19 ORG hassl-4391 139 1 2.4 CARDINAL hassl-4391 140 1 1991 DATE hassl-4391 140 2 cooke ORG hassl-4391 140 3 1989 DATE hassl-4391 140 4 wallace GPE hassl-4391 140 5 1988 DATE hassl-4391 141 1 jensen & meckling ORG hassl-4391 141 2 1976 DATE hassl-4391 142 1 leftwich PERSON hassl-4391 142 2 watts LOC hassl-4391 142 3 1981 DATE hassl-4391 144 1 wong-boren PERSON hassl-4391 144 2 1987 DATE hassl-4391 145 1 watts ORG hassl-4391 145 2 1986 DATE hassl-4391 147 1 thi hoang PERSON hassl-4391 147 2 2023 CARDINAL hassl-4391 147 3 covid-19 ORG hassl-4391 148 1 wang humanities ORG hassl-4391 148 2 social sciences letters ORG hassl-4391 148 3 2025 CARDINAL hassl-4391 148 4 13(3 CARDINAL hassl-4391 148 5 1145-1159 1150 DATE hassl-4391 148 6 2025 CARDINAL hassl-4391 150 1 xing PERSON hassl-4391 150 2 2020 DATE hassl-4391 151 1 2021 CARDINAL hassl-4391 151 2 covid-19 PERSON hassl-4391 152 1 covid-19 ORG hassl-4391 153 1 1973 DATE hassl-4391 154 1 covid-19 ORG hassl-4391 155 1 covid-19 ORG hassl-4391 155 2 2021 CARDINAL hassl-4391 157 1 covid-19 ORG hassl-4391 158 1 2.5 CARDINAL hassl-4391 159 1 trueman PERSON hassl-4391 159 2 trueman PERSON hassl-4391 159 3 1986 DATE hassl-4391 160 1 trueman PERSON hassl-4391 160 2 1986 DATE hassl-4391 160 3 yu & wang ORG hassl-4391 160 4 2018 DATE hassl-4391 161 1 covid-19 PRODUCT hassl-4391 162 1 covid-19 PERSON hassl-4391 163 1 2021 CARDINAL hassl-4391 164 1 covid-19 ORG hassl-4391 164 2 chan GPE hassl-4391 164 3 cheng, & wang ORG hassl-4391 164 4 2021 DATE hassl-4391 165 1 covid-19 PRODUCT hassl-4391 165 2 2021 CARDINAL hassl-4391 167 1 hossain PERSON hassl-4391 167 2 alam PERSON hassl-4391 167 3 2023 CARDINAL hassl-4391 168 1 covid-19 ORG hassl-4391 169 1 nguyen PERSON hassl-4391 169 2 nguyen PERSON hassl-4391 169 3 nguyen PERSON hassl-4391 169 4 2022 CARDINAL hassl-4391 169 5 114 CARDINAL hassl-4391 169 6 the vietnam stock exchange ORG hassl-4391 171 1 rababah GPE hassl-4391 171 2 al‐haddad GPE hassl-4391 171 3 sial ORG hassl-4391 171 4 cherian ORG hassl-4391 171 5 2020 DATE hassl-4391 171 6 covid-19 PERSON hassl-4391 171 7 chinese NORP hassl-4391 172 1 covid-19 PRODUCT hassl-4391 173 1 2022 CARDINAL hassl-4391 173 2 saudi arabia GPE hassl-4391 175 1 2021 CARDINAL hassl-4391 175 2 covid-19 PERSON hassl-4391 175 3 uk GPE hassl-4391 176 1 covid-19 ORG hassl-4391 179 1 2022 CARDINAL hassl-4391 179 2 india GPE hassl-4391 179 3 covid-19 PERSON hassl-4391 180 1 nguyen et al PERSON hassl-4391 181 1 2022 CARDINAL hassl-4391 183 1 social sciences letters ORG hassl-4391 183 2 2025 CARDINAL hassl-4391 183 3 13(3 CARDINAL hassl-4391 183 4 1145-1159 1151 CARDINAL hassl-4391 183 5 2025 CARDINAL hassl-4391 185 1 wang PERSON hassl-4391 185 2 xing PERSON hassl-4391 185 3 2020 DATE hassl-4391 185 4 covid-19 PERSON hassl-4391 186 1 el-kassar PERSON hassl-4391 186 2 canaan messarra PERSON hassl-4391 186 3 2018 DATE hassl-4391 186 4 10% PERCENT hassl-4391 187 1 covid-19 ORG hassl-4391 188 1 3 CARDINAL hassl-4391 188 2 3.1 CARDINAL hassl-4391 189 1 the amman stock exchange ORG hassl-4391 189 2 covid-19 ORG hassl-4391 189 3 annual DATE hassl-4391 190 1 63 CARDINAL hassl-4391 190 2 the amman stock exchange ORG hassl-4391 190 3 2023 CARDINAL hassl-4391 191 1 60 CARDINAL hassl-4391 191 2 3 CARDINAL hassl-4391 191 3 annual DATE hassl-4391 192 1 3.2 CARDINAL hassl-4391 194 1 marston PERSON hassl-4391 194 2 1991 DATE hassl-4391 195 1 annual DATE hassl-4391 196 1 as few as 17 CARDINAL hassl-4391 196 2 1975 DATE hassl-4391 196 3 as many as 250 CARDINAL hassl-4391 196 4 1999 DATE hassl-4391 197 1 annual DATE hassl-4391 199 1 first ORDINAL hassl-4391 199 2 covid-19 ORG hassl-4391 199 3 2021 CARDINAL hassl-4391 199 4 2021 CARDINAL hassl-4391 199 5 wang & xing, 2020 ORG hassl-4391 202 1 second ORDINAL hassl-4391 202 2 annual DATE hassl-4391 204 1 covid-19 ORG hassl-4391 204 2 33 CARDINAL hassl-4391 205 1 third ORDINAL hassl-4391 205 2 two CARDINAL hassl-4391 205 3 annual DATE hassl-4391 206 1 five CARDINAL hassl-4391 206 2 the amman stock exchange ORG hassl-4391 206 3 2023 CARDINAL hassl-4391 209 1 annual DATE hassl-4391 210 1 fourth ORDINAL hassl-4391 211 1 cooke ORG hassl-4391 211 2 1989 DATE hassl-4391 211 3 annual DATE hassl-4391 212 1 1997 DATE hassl-4391 213 1 buzby PERSON hassl-4391 213 2 1972 DATE hassl-4391 214 1 30 CARDINAL hassl-4391 214 2 covid-19 PRODUCT hassl-4391 216 1 two CARDINAL hassl-4391 217 1 1 CARDINAL hassl-4391 217 2 social sciences letters ORG hassl-4391 217 3 2025 CARDINAL hassl-4391 217 4 13(3 CARDINAL hassl-4391 217 5 1145-1159 1152 DATE hassl-4391 217 6 2025 CARDINAL hassl-4391 219 1 annual DATE hassl-4391 219 2 0 CARDINAL hassl-4391 220 1 kamran ahmed PERSON hassl-4391 220 2 courtis PERSON hassl-4391 220 3 1999 DATE hassl-4391 222 1 1974 DATE hassl-4391 223 1 cooke & wallace ORG hassl-4391 223 2 1989 DATE hassl-4391 224 1 chow & wong-boren ORG hassl-4391 224 2 1987 DATE hassl-4391 224 3 firth, 1980 ORG hassl-4391 225 1 marston PERSON hassl-4391 225 2 1991 DATE hassl-4391 226 1 jordanian NORP hassl-4391 226 2 the amman stock exchange ORG hassl-4391 226 3 ase ORG hassl-4391 226 4 2023 CARDINAL hassl-4391 226 5 covid-19 ORG hassl-4391 227 1 30 CARDINAL hassl-4391 229 1 1 CARDINAL hassl-4391 229 2 annual DATE hassl-4391 229 3 0 CARDINAL hassl-4391 231 1 dsr ORG hassl-4391 231 2 30 CARDINAL hassl-4391 232 1 dsr ORG hassl-4391 232 2 0% PERCENT hassl-4391 232 3 100% PERCENT hassl-4391 233 1 𝑖=1 GPE hassl-4391 234 1 1 CARDINAL hassl-4391 234 2 0 CARDINAL hassl-4391 236 1 30 CARDINAL hassl-4391 237 1 30 CARDINAL hassl-4391 237 2 3.3 CARDINAL hassl-4391 239 1 covid-19 ORG hassl-4391 240 1 covid-19 ORG hassl-4391 241 1 19 CARDINAL hassl-4391 241 2 + 𝛽1 π‘™π‘’π‘£π‘’π‘Ÿπ‘Žπ‘”π‘’ + PERCENT hassl-4391 241 3 𝑠𝑖𝑧𝑒 PERSON hassl-4391 241 4 𝑠𝑖𝑧𝑒 PERSON hassl-4391 241 5 covid-19 ORG hassl-4391 242 1 Ξ²1-5 CARDINAL hassl-4391 242 2 0 CARDINAL hassl-4391 242 3 1 DATE hassl-4391 242 4 5 CARDINAL hassl-4391 244 1 1 CARDINAL hassl-4391 244 2 4 CARDINAL hassl-4391 244 3 0 CARDINAL hassl-4391 245 1 years DATE hassl-4391 245 2 2023 CARDINAL hassl-4391 247 1 tobin ORG hassl-4391 247 2 q. PERSON hassl-4391 248 1 4 CARDINAL hassl-4391 249 1 1 CARDINAL hassl-4391 250 1 4.1 CARDINAL hassl-4391 250 2 1 CARDINAL hassl-4391 251 1 social sciences letters ORG hassl-4391 251 2 2025 CARDINAL hassl-4391 251 3 13(3 CARDINAL hassl-4391 251 4 1145-1159 1153 CARDINAL hassl-4391 251 5 2025 CARDINAL hassl-4391 253 1 1 CARDINAL hassl-4391 254 1 max PERSON hassl-4391 256 1 dev PERSON hassl-4391 257 1 covid-19 ORG hassl-4391 257 2 0.11 0.82 0.32 QUANTITY hassl-4391 257 3 0.18 CARDINAL hassl-4391 257 4 0.02 CARDINAL hassl-4391 257 5 0.30 CARDINAL hassl-4391 257 6 0 1 0.37 MONEY hassl-4391 257 7 age 11 64 DATE hassl-4391 257 8 33.47 14.60 CARDINAL hassl-4391 257 9 6.50 CARDINAL hassl-4391 257 10 0.18 CARDINAL hassl-4391 257 11 0.78 0.51 CARDINAL hassl-4391 257 12 1 CARDINAL hassl-4391 258 1 jordanian NORP hassl-4391 258 2 32% PERCENT hassl-4391 258 3 covid-19 ORG hassl-4391 258 4 11% PERCENT hassl-4391 258 5 82% PERCENT hassl-4391 259 1 2023 CARDINAL hassl-4391 259 2 covid-19 ORG hassl-4391 259 3 vietnam GPE hassl-4391 260 1 2020 DATE hassl-4391 260 2 49% PERCENT hassl-4391 260 3 jordanian NORP hassl-4391 260 4 18% PERCENT hassl-4391 261 1 karim GPE hassl-4391 261 2 reza PERSON hassl-4391 261 3 2024 CARDINAL hassl-4391 262 1 covid-19 PRODUCT hassl-4391 262 2 vietnam GPE hassl-4391 262 3 2019 to 2020 DATE hassl-4391 263 1 approximately 83% PERCENT hassl-4391 263 2 covid-19 PRODUCT hassl-4391 263 3 covid-19 PRODUCT hassl-4391 264 1 covid-19 PERSON hassl-4391 265 1 1 CARDINAL hassl-4391 265 2 covid-19 ORG hassl-4391 266 1 39% PERCENT hassl-4391 266 2 2% PERCENT hassl-4391 266 3 1.35 CARDINAL hassl-4391 267 1 37% PERCENT hassl-4391 267 2 one CARDINAL hassl-4391 267 3 4 CARDINAL hassl-4391 268 1 33 years DATE hassl-4391 268 2 between 11 and 64 years CARDINAL hassl-4391 269 1 7.42 CARDINAL hassl-4391 269 2 9.12 CARDINAL hassl-4391 269 3 6.5 CARDINAL hassl-4391 269 4 53% PERCENT hassl-4391 270 1 78% PERCENT hassl-4391 270 2 51% PERCENT hassl-4391 271 1 4.2 CARDINAL hassl-4391 271 2 2 CARDINAL hassl-4391 272 1 0.80 CARDINAL hassl-4391 272 2 gujarati ORG hassl-4391 272 3 1995 DATE hassl-4391 273 1 41% PERCENT hassl-4391 273 2 1% PERCENT hassl-4391 275 1 2 CARDINAL hassl-4391 275 2 1 CARDINAL hassl-4391 275 3 0.364 1 CARDINAL hassl-4391 276 1 0.238 CARDINAL hassl-4391 276 2 1 CARDINAL hassl-4391 276 3 0.977 CARDINAL hassl-4391 276 4 0.002 CARDINAL hassl-4391 277 1 0.239 0.066 CARDINAL hassl-4391 277 2 0.056 CARDINAL hassl-4391 277 3 1 CARDINAL hassl-4391 277 4 0.01 CARDINAL hassl-4391 278 1 0.05 CARDINAL hassl-4391 279 1 4.3 CARDINAL hassl-4391 279 2 3 CARDINAL hassl-4391 280 1 social sciences letters ORG hassl-4391 280 2 2025 CARDINAL hassl-4391 280 3 13(3 CARDINAL hassl-4391 280 4 1145-1159 1154 CARDINAL hassl-4391 280 5 2025 CARDINAL hassl-4391 282 1 3 CARDINAL hassl-4391 282 2 covid-19 ORG hassl-4391 282 3 0.129 1.787 CARDINAL hassl-4391 282 4 0.004 2.545 CARDINAL hassl-4391 282 5 0.037 0.993 CARDINAL hassl-4391 282 6 0.096 2.237 CARDINAL hassl-4391 282 7 10.6% PERCENT hassl-4391 282 8 2.400 CARDINAL hassl-4391 282 9 5% PERCENT hassl-4391 283 1 10% PERCENT hassl-4391 284 1 3 CARDINAL hassl-4391 284 2 2.4 CARDINAL hassl-4391 284 3 10.6% PERCENT hassl-4391 285 1 10.6% PERCENT hassl-4391 285 2 covid-19 GPE hassl-4391 286 1 5% PERCENT hassl-4391 286 2 10% PERCENT hassl-4391 287 1 3 CARDINAL hassl-4391 287 2 covid-19 ORG hassl-4391 289 1 gaver & gaver ORG hassl-4391 289 2 1993 DATE hassl-4391 289 3 smith jr & watts ORG hassl-4391 289 4 1992 DATE hassl-4391 291 1 2022 CARDINAL hassl-4391 291 2 covid-19 ORG hassl-4391 292 1 covid-19 ORG hassl-4391 294 1 covid-19 PRODUCT hassl-4391 296 1 2021 CARDINAL hassl-4391 296 2 covid-19 ORG hassl-4391 297 1 covid-19 ORG hassl-4391 298 1 abdo PERSON hassl-4391 298 2 edgar PERSON hassl-4391 298 3 2021 CARDINAL hassl-4391 298 4 xu et al PERSON hassl-4391 299 1 2021 CARDINAL hassl-4391 299 2 covid-19 ORG hassl-4391 300 1 covid-19 ORG hassl-4391 303 1 covid-19 ORG hassl-4391 304 1 covid-19 ORG hassl-4391 306 1 2020 DATE hassl-4391 307 1 h4 ORG hassl-4391 307 2 covid-19 ORG hassl-4391 308 1 wang PERSON hassl-4391 308 2 xing PERSON hassl-4391 308 3 2020 DATE hassl-4391 309 1 2021 CARDINAL hassl-4391 309 2 covid-19 ORG hassl-4391 310 1 2023 CARDINAL hassl-4391 311 1 social sciences letters ORG hassl-4391 311 2 2025 CARDINAL hassl-4391 311 3 13(3 CARDINAL hassl-4391 311 4 1145-1159 1155 DATE hassl-4391 311 5 2025 CARDINAL hassl-4391 313 1 2.237 CARDINAL hassl-4391 314 1 2021 CARDINAL hassl-4391 314 2 covid-19 ORG hassl-4391 317 1 2021 CARDINAL hassl-4391 317 2 covid-19 PERSON hassl-4391 317 3 annual DATE hassl-4391 317 4 uk GPE hassl-4391 318 1 wang PERSON hassl-4391 318 2 xing PERSON hassl-4391 318 3 2020 DATE hassl-4391 318 4 covid-19 PERSON hassl-4391 319 1 5 CARDINAL hassl-4391 319 2 covid-19 ORG hassl-4391 322 1 yaseen PERSON hassl-4391 322 2 ayoub ORG hassl-4391 322 3 al-adwan PERSON hassl-4391 322 4 2025 DATE hassl-4391 323 1 covid-19 ORG hassl-4391 323 2 the amman stock exchange ORG hassl-4391 323 3 2023 CARDINAL hassl-4391 326 1 60% PERCENT hassl-4391 326 2 the amman stock exchange ORG hassl-4391 327 1 covid-19 ORG hassl-4391 327 2 2021 CARDINAL hassl-4391 327 3 2021 CARDINAL hassl-4391 327 4 2021 CARDINAL hassl-4391 327 5 jordan GPE hassl-4391 328 1 covid-19 ORG hassl-4391 329 1 covid-19 ORG hassl-4391 329 2 30 CARDINAL hassl-4391 331 1 first ORDINAL hassl-4391 331 2 covid-19 ORG hassl-4391 332 1 second ORDINAL hassl-4391 332 2 covid-19 ORG hassl-4391 332 3 annual DATE hassl-4391 332 4 annual DATE hassl-4391 333 1 annual DATE hassl-4391 334 1 covid-19 ORG hassl-4391 335 1 covid-19 ORG hassl-4391 338 1 covid-19 ORG hassl-4391 339 1 social sciences letters ORG hassl-4391 339 2 2025 CARDINAL hassl-4391 339 3 13(3 CARDINAL hassl-4391 339 4 1145-1159 1156 CARDINAL hassl-4391 339 5 2025 CARDINAL hassl-4391 341 1 covid-19 ORG hassl-4391 350 1 hadeel yaseen PERSON hassl-4391 350 2 rawan PERSON hassl-4391 350 3 suzan abed PERSON hassl-4391 352 1 abdo PERSON hassl-4391 352 2 s., & edgar ORG hassl-4391 352 3 2021 CARDINAL hassl-4391 353 1 covid-19 PRODUCT hassl-4391 353 2 egyptian NORP hassl-4391 354 1 social economics research ORG hassl-4391 354 2 8(2 CARDINAL hassl-4391 354 3 7795 DATE hassl-4391 355 1 https://doi.org/10.18488/journal.35.2021.82.77.95 ahmed PERSON hassl-4391 355 2 k., & courtis ORG hassl-4391 355 3 j. k. PERSON hassl-4391 355 4 1999 DATE hassl-4391 356 1 annual DATE hassl-4391 357 1 british NORP hassl-4391 357 2 31(1 CARDINAL hassl-4391 357 3 35-61 CARDINAL hassl-4391 358 1 https://doi.org/10.1006/bare.1998.0082 ahmed, k., & nicholls PERSON hassl-4391 358 2 1994 DATE hassl-4391 360 1 the international journal of accounting ORG hassl-4391 360 2 29(1 CARDINAL hassl-4391 360 3 62 CARDINAL hassl-4391 361 1 k. PERSON hassl-4391 361 2 al-shaer PERSON hassl-4391 361 3 m. PERSON hassl-4391 361 4 2021 CARDINAL hassl-4391 362 1 csr ORG hassl-4391 363 1 uk GPE hassl-4391 364 1 international journal of accounting & information management ORG hassl-4391 364 2 29(3 CARDINAL hassl-4391 364 3 410 CARDINAL hassl-4391 365 1 k. PERSON hassl-4391 365 2 m., & hussainey ORG hassl-4391 365 3 k. PERSON hassl-4391 365 4 2022 CARDINAL hassl-4391 366 1 covid-19 ORG hassl-4391 367 1 international journal of accounting & information management ORG hassl-4391 367 2 30(3 CARDINAL hassl-4391 367 3 339 CARDINAL hassl-4391 368 1 k. PERSON hassl-4391 368 2 2007 DATE hassl-4391 369 1 annual DATE hassl-4391 369 2 uae GPE hassl-4391 370 1 22(9 CARDINAL hassl-4391 370 2 881 CARDINAL hassl-4391 371 1 s. h. PERSON hassl-4391 371 2 a. v. PERSON hassl-4391 371 3 kumar, s. PERSON hassl-4391 371 4 shvetsova GPE hassl-4391 371 5 s. v. PERSON hassl-4391 371 6 m. a. PERSON hassl-4391 371 7 a. PERSON hassl-4391 372 1 nyangaresi DATE hassl-4391 372 2 2022 CARDINAL hassl-4391 373 1 uav computing-assisted ORG hassl-4391 374 1 6(7 CARDINAL hassl-4391 374 2 154 CARDINAL hassl-4391 375 1 b. GPE hassl-4391 375 2 pria GPE hassl-4391 375 3 s., & hussainey ORG hassl-4391 375 4 k. PERSON hassl-4391 375 5 2021 CARDINAL hassl-4391 376 1 covid-19 ORG hassl-4391 376 2 oman GPE hassl-4391 377 1 14(12 CARDINAL hassl-4391 377 2 609 CARDINAL hassl-4391 378 1 https://doi.org/10.3390/jrfm14120609 baiman PERSON hassl-4391 378 2 s., & verrecchia ORG hassl-4391 378 3 r. e. ( PERSON hassl-4391 380 1 journal of accounting research ORG hassl-4391 380 2 34(1 CARDINAL hassl-4391 380 3 1-22 CARDINAL hassl-4391 381 1 https://doi.org/10.2307/2491329 barrett PERSON hassl-4391 381 2 m. e. PERSON hassl-4391 381 3 1975 DATE hassl-4391 382 1 annual DATE hassl-4391 382 2 american NORP hassl-4391 383 1 6 CARDINAL hassl-4391 383 2 15 CARDINAL hassl-4391 384 1 https://doi.org/10.1057/palgrave.jibs.8490774 beattie PERSON hassl-4391 384 2 m. ( PERSON hassl-4391 384 3 2000 DATE hassl-4391 386 1 1(2 CARDINAL hassl-4391 386 2 1-23 CARDINAL hassl-4391 387 1 beattie PERSON hassl-4391 387 2 mcinnes, b., & fearnley ORG hassl-4391 387 3 s. PERSON hassl-4391 387 4 2004 DATE hassl-4391 388 1 annual DATE hassl-4391 389 1 28(3 DATE hassl-4391 389 2 205 CARDINAL hassl-4391 391 1 social sciences letters ORG hassl-4391 391 2 2025 CARDINAL hassl-4391 391 3 13(3 CARDINAL hassl-4391 391 4 1145-1159 1157 DATE hassl-4391 391 5 2025 CARDINAL hassl-4391 393 1 ben-amar PERSON hassl-4391 393 2 w. PERSON hassl-4391 393 3 bujaki PERSON hassl-4391 393 4 m. PERSON hassl-4391 393 5 2021 CARDINAL hassl-4391 394 1 canadian NORP hassl-4391 395 1 75, 102170 DATE hassl-4391 396 1 h. a. PERSON hassl-4391 396 2 2022 CARDINAL hassl-4391 397 1 saudi NORP hassl-4391 398 1 20(3/4 CARDINAL hassl-4391 398 2 667-692 CARDINAL hassl-4391 399 1 https://doi.org/10.1108/jfra-05-2020-0129 botosan GPE hassl-4391 399 2 c. a. PERSON hassl-4391 399 3 1997 DATE hassl-4391 401 1 323 CARDINAL hassl-4391 402 1 boubaker ORG hassl-4391 402 2 s. PERSON hassl-4391 402 3 a. PERSON hassl-4391 402 4 manita ORG hassl-4391 402 5 r., & saeed ORG hassl-4391 402 6 2020 DATE hassl-4391 404 1 91 CARDINAL hassl-4391 404 2 835 CARDINAL hassl-4391 405 1 d. c. PERSON hassl-4391 405 2 chan GPE hassl-4391 405 3 k., cheng PERSON hassl-4391 405 4 l. t., & wang PERSON hassl-4391 405 5 x. GPE hassl-4391 405 6 2021 CARDINAL hassl-4391 406 1 covid-19 GPE hassl-4391 406 2 china GPE hassl-4391 407 1 38 CARDINAL hassl-4391 407 2 101716 DATE hassl-4391 408 1 buzby PERSON hassl-4391 408 2 s. l. PERSON hassl-4391 408 3 1972 DATE hassl-4391 409 1 annual DATE hassl-4391 409 2 two CARDINAL hassl-4391 410 1 pennsylvania state university ORG hassl-4391 411 1 buzby, s. l. (1974). ORG hassl-4391 412 1 annual DATE hassl-4391 413 1 49(3 CARDINAL hassl-4391 413 2 423 CARDINAL hassl-4391 414 1 c. w. PERSON hassl-4391 414 2 1987 DATE hassl-4391 415 1 mexican NORP hassl-4391 416 1 62(3 CARDINAL hassl-4391 416 2 533541 DATE hassl-4391 417 1 connelly PERSON hassl-4391 417 2 b. l. PERSON hassl-4391 417 3 certo, s. t., PERSON hassl-4391 417 4 ireland GPE hassl-4391 417 5 r. d. PERSON hassl-4391 417 6 c. r. PERSON hassl-4391 417 7 2011 DATE hassl-4391 419 1 journal of management ORG hassl-4391 419 2 37(1 DATE hassl-4391 419 3 39 CARDINAL hassl-4391 420 1 1991 DATE hassl-4391 421 1 annual DATE hassl-4391 421 2 japanese NORP hassl-4391 422 1 the international journal of accounting ORG hassl-4391 422 2 26(1 CARDINAL hassl-4391 422 3 174 CARDINAL hassl-4391 422 4 cooke ORG hassl-4391 422 5 t. e. PERSON hassl-4391 422 6 1989 DATE hassl-4391 423 1 annual DATE hassl-4391 423 2 swedish NORP hassl-4391 424 1 113 CARDINAL hassl-4391 425 1 cooke PERSON hassl-4391 425 2 t. e. PERSON hassl-4391 425 3 r. o. PERSON hassl-4391 425 4 1989 DATE hassl-4391 427 1 47 CARDINAL hassl-4391 428 1 curuk NORP hassl-4391 428 2 t. GPE hassl-4391 428 3 1999 DATE hassl-4391 429 1 turkey GPE hassl-4391 430 1 university of exeter ORG hassl-4391 430 2 uk GPE hassl-4391 430 3 dahiyat PERSON hassl-4391 430 4 a. a. PERSON hassl-4391 430 5 2020 DATE hassl-4391 431 1 jordan GPE hassl-4391 431 2 amman stock exchange ORG hassl-4391 432 1 academy of accounting and ORG hassl-4391 432 2 24(5 CARDINAL hassl-4391 432 3 1-11 CARDINAL hassl-4391 433 1 deangelo PERSON hassl-4391 433 2 l. e. ( PERSON hassl-4391 433 3 1981 DATE hassl-4391 435 1 3(3 CARDINAL hassl-4391 435 2 183 CARDINAL hassl-4391 436 1 kumar, a. PERSON hassl-4391 436 2 walsh GPE hassl-4391 436 3 2023 CARDINAL hassl-4391 437 1 10-k QUANTITY hassl-4391 438 1 plos one PERSON hassl-4391 438 2 a. PERSON hassl-4391 438 3 grassa ORG hassl-4391 438 4 r., & khlif, h. ORG hassl-4391 438 5 2023 CARDINAL hassl-4391 439 1 covid-19 PERSON hassl-4391 440 1 21(4 DATE hassl-4391 440 2 777 CARDINAL hassl-4391 441 1 w. PERSON hassl-4391 441 2 el-kassar PERSON hassl-4391 441 3 & canaan messarra ORG hassl-4391 441 4 2018 DATE hassl-4391 442 1 mena countries ORG hassl-4391 443 1 56(1 CARDINAL hassl-4391 443 2 273 CARDINAL hassl-4391 444 1 m. PERSON hassl-4391 444 2 k., & hussainey ORG hassl-4391 444 3 k. PERSON hassl-4391 444 4 2021 CARDINAL hassl-4391 445 1 covid-19 PERSON hassl-4391 446 1 29(5 CARDINAL hassl-4391 446 2 776 CARDINAL hassl-4391 447 1 a. GPE hassl-4391 447 2 bellos, s., & kladakis ORG hassl-4391 447 3 2021 CARDINAL hassl-4391 448 1 covid-19 ORG hassl-4391 448 2 us GPE hassl-4391 449 1 21(6 CARDINAL hassl-4391 449 2 1171 CARDINAL hassl-4391 450 1 https://doi.org/10.1108/cg-09-2020-0399 NORP hassl-4391 450 2 1980 DATE hassl-4391 452 1 abacus GPE hassl-4391 452 2 16(2 CARDINAL hassl-4391 452 3 100-115 CARDINAL hassl-4391 453 1 1986 DATE hassl-4391 455 1 englewood cliffs GPE hassl-4391 455 2 new jersey GPE hassl-4391 455 3 prentice-hall ORG hassl-4391 459 1 social sciences letters ORG hassl-4391 459 2 2025 CARDINAL hassl-4391 459 3 13(3 CARDINAL hassl-4391 459 4 1145-1159 1158 DATE hassl-4391 459 5 2025 CARDINAL hassl-4391 461 1 j. j., & gaver PERSON hassl-4391 461 2 k. m. PERSON hassl-4391 461 3 1993 DATE hassl-4391 463 1 16(1-3 CARDINAL hassl-4391 463 2 125 CARDINAL hassl-4391 464 1 glaum GPE hassl-4391 464 2 m., & street ORG hassl-4391 464 3 d. l. PERSON hassl-4391 464 4 2003 DATE hassl-4391 465 1 germany GPE hassl-4391 465 2 gaap ORG hassl-4391 466 1 journal of international financial management & accounting ORG hassl-4391 466 2 14(1 CARDINAL hassl-4391 466 3 64 CARDINAL hassl-4391 467 1 1995 DATE hassl-4391 469 1 new york GPE hassl-4391 469 2 mcgraw hill ORG hassl-4391 470 1 haladu PERSON hassl-4391 470 2 a., & salim ORG hassl-4391 470 3 b. b. PERSON hassl-4391 470 4 2016 DATE hassl-4391 472 1 international journal of economics ORG hassl-4391 472 2 6(4 CARDINAL hassl-4391 472 3 1525-1533 DATE hassl-4391 473 1 k. PERSON hassl-4391 473 2 alkhoury GPE hassl-4391 473 3 r. NORP hassl-4391 473 4 ziadat NORP hassl-4391 473 5 s. a. PERSON hassl-4391 473 6 gepp, a., & kumar ORG hassl-4391 473 7 2024 CARDINAL hassl-4391 474 1 covid-19 PRODUCT hassl-4391 475 1 24, 101043 DATE hassl-4391 476 1 harvey GPE hassl-4391 476 2 2020 DATE hassl-4391 477 1 covid-19 DATE hassl-4391 478 1 jacobin magazine ORG hassl-4391 478 2 20(1 CARDINAL hassl-4391 478 3 179-189 CARDINAL hassl-4391 479 1 hossain PERSON hassl-4391 479 2 d. m. PERSON hassl-4391 479 3 alam PERSON hassl-4391 479 4 m. s. PERSON hassl-4391 479 5 m. m. m. PERSON hassl-4391 479 6 2023 CARDINAL hassl-4391 480 1 covid-19 DATE hassl-4391 480 2 annual DATE hassl-4391 481 1 asian journal of economics ORG hassl-4391 481 2 7(2 CARDINAL hassl-4391 481 3 234 CARDINAL hassl-4391 482 1 https://doi.org/10.1108/ajeb-04-2022-0042 jensen PERSON hassl-4391 482 2 m. c. PERSON hassl-4391 482 3 w. h. PERSON hassl-4391 482 4 1976 DATE hassl-4391 484 1 journal of financial economics ORG hassl-4391 484 2 3(4 CARDINAL hassl-4391 484 3 305-360 CARDINAL hassl-4391 485 1 https://doi.org/10.1016/0304-405x(76)90026-x karim PERSON hassl-4391 485 2 m. r. PERSON hassl-4391 485 3 reza PERSON hassl-4391 485 4 m. m. u., & shetu PERSON hassl-4391 485 5 s. a. PERSON hassl-4391 485 6 2024 CARDINAL hassl-4391 487 1 37(1 DATE hassl-4391 487 2 98-114 CARDINAL hassl-4391 488 1 https://doi.org/10.1108/arj-092023-0251 khaldoon PERSON hassl-4391 488 2 a. PERSON hassl-4391 488 3 2015 CARDINAL hassl-4391 489 1 jordanian NORP hassl-4391 490 1 8(3 DATE hassl-4391 490 2 1-10 CARDINAL hassl-4391 491 1 https://doi.org/10.5539/ibr.v8n3p1 krishnan PERSON hassl-4391 491 2 j., & schauer ORG hassl-4391 491 3 2000 DATE hassl-4391 493 1 journal of practice & ORG hassl-4391 493 2 9 CARDINAL hassl-4391 494 1 r. w. PERSON hassl-4391 494 2 watts GPE hassl-4391 494 3 r. l. PERSON hassl-4391 494 4 j. l. PERSON hassl-4391 494 5 1981 DATE hassl-4391 496 1 journal of accounting research ORG hassl-4391 496 2 19 CARDINAL hassl-4391 496 3 50 CARDINAL hassl-4391 497 1 t., & mcdonald ORG hassl-4391 497 2 b. PERSON hassl-4391 497 3 2023 CARDINAL hassl-4391 498 1 covid-19 DATE hassl-4391 498 2 9(1 CARDINAL hassl-4391 498 3 53 DATE hassl-4391 498 4 https://doi.org/10.1186/s40854-023-00459-5 mahammed PERSON hassl-4391 498 5 al-mutairi PERSON hassl-4391 498 6 a., & al-duwaila ORG hassl-4391 498 7 2015 CARDINAL hassl-4391 499 1 kuwait GPE hassl-4391 500 1 international journal of economics ORG hassl-4391 500 2 7(9 CARDINAL hassl-4391 500 3 244 CARDINAL hassl-4391 501 1 https://doi.org/10.5539/ijef.v7n9p244 marston PERSON hassl-4391 501 2 c. l. PERSON hassl-4391 501 3 1991 DATE hassl-4391 503 1 the british accounting review ORG hassl-4391 503 2 23(3 CARDINAL hassl-4391 503 3 195 CARDINAL hassl-4391 504 1 https://doi.org/10.1016/0890-8389(91)90080-l morris PERSON hassl-4391 504 2 l., & wu ORG hassl-4391 504 3 b. h. PERSON hassl-4391 504 4 2022 CARDINAL hassl-4391 507 1 ssrn 4017507 EVENT hassl-4391 508 1 https://doi.org/10.2139/ssrn.4017507 myers ORG hassl-4391 508 2 s. c. PERSON hassl-4391 508 3 1977 DATE hassl-4391 510 1 journal of financial economics ORG hassl-4391 510 2 5(2 DATE hassl-4391 510 3 147 CARDINAL hassl-4391 511 1 nguyen PERSON hassl-4391 511 2 d. NORP hassl-4391 511 3 t., nguyen ORG hassl-4391 511 4 x. GPE hassl-4391 511 5 t., & ngo, h. ORG hassl-4391 511 6 2022 CARDINAL hassl-4391 512 1 vietnam GPE hassl-4391 513 1 10(1 CARDINAL hassl-4391 513 2 225 CARDINAL hassl-4391 514 1 m., percy PERSON hassl-4391 514 2 m., & stewart ORG hassl-4391 514 3 j. (2008 PERSON hassl-4391 515 1 australian NORP hassl-4391 515 2 annual DATE hassl-4391 516 1 journal of management & governance ORG hassl-4391 516 2 12 CARDINAL hassl-4391 516 3 5 CARDINAL hassl-4391 519 1 https://doi.org/10.1016/0304-405x(76)90026-x https://doi.org/10.1108/arj-09-2023-0251 https://doi.org/10.1108/arj-09-2023-0251 https://doi.org/10.5539/ibr.v8n3p1 ORG hassl-4391 521 1 https://doi.org/10.5267/j.uscm.2021.9.005 NORP hassl-4391 521 2 social sciences letters ORG hassl-4391 521 3 2025 CARDINAL hassl-4391 521 4 13(3 CARDINAL hassl-4391 521 5 1145-1159 1159 DATE hassl-4391 521 6 2025 CARDINAL hassl-4391 523 1 z.-v ORG hassl-4391 524 1 1988 DATE hassl-4391 526 1 journal of practice & ORG hassl-4391 526 2 8(1 CARDINAL hassl-4391 526 3 63–71 CARDINAL hassl-4391 527 1 rababah GPE hassl-4391 527 2 a. GPE hassl-4391 527 3 al‐haddad GPE hassl-4391 527 4 l. GPE hassl-4391 527 5 sial ORG hassl-4391 527 6 m. s. PERSON hassl-4391 527 7 z., & cherian ORG hassl-4391 527 8 2020 DATE hassl-4391 528 1 chinese NORP hassl-4391 529 1 journal of public affairs ORG hassl-4391 530 1 https://doi.org/10.1002/pa.2440 rahman PERSON hassl-4391 530 2 a. a. a. PERSON hassl-4391 530 3 meero GPE hassl-4391 530 4 a. PERSON hassl-4391 530 5 darwish NORP hassl-4391 530 6 s., & hamdan ORG hassl-4391 530 7 2024 CARDINAL hassl-4391 531 1 covid-19 PRODUCT hassl-4391 533 1 945 CARDINAL hassl-4391 535 1 smith jr PERSON hassl-4391 535 2 c. w. PERSON hassl-4391 535 3 r. l. PERSON hassl-4391 535 4 1992 DATE hassl-4391 537 1 journal of financial economics ORG hassl-4391 537 2 32(3 CARDINAL hassl-4391 537 3 263 CARDINAL hassl-4391 538 1 https://doi.org/10.1016/0304-405x(92)90029-w spence ORG hassl-4391 538 2 m. ( PERSON hassl-4391 538 3 1973 DATE hassl-4391 540 1 quarterly DATE hassl-4391 540 2 87(3 PERSON hassl-4391 540 3 355–374 CARDINAL hassl-4391 541 1 thi hoang PERSON hassl-4391 541 2 t. t., GPE hassl-4391 541 3 h. c. PERSON hassl-4391 541 4 2023 CARDINAL hassl-4391 542 1 vietnam GPE hassl-4391 543 1 journal of financial ORG hassl-4391 543 2 21(4 DATE hassl-4391 543 3 916 CARDINAL hassl-4391 544 1 p. l. PERSON hassl-4391 544 2 gamba PERSON hassl-4391 544 3 d. l. PERSON hassl-4391 544 4 2021 CARDINAL hassl-4391 545 1 covid-19 DATE hassl-4391 545 2 first ORDINAL hassl-4391 545 3 italian NORP hassl-4391 546 1 universal journal of accounting ORG hassl-4391 546 2 9(1 CARDINAL hassl-4391 546 3 54 CARDINAL hassl-4391 547 1 https://doi.org/10.13189/ujaf.2021.090106 trueman PERSON hassl-4391 547 2 1986 DATE hassl-4391 549 1 8(1 CARDINAL hassl-4391 549 2 53 CARDINAL hassl-4391 550 1 wallace PERSON hassl-4391 550 2 r. s. o. PERSON hassl-4391 550 3 1988 DATE hassl-4391 551 1 nigeria GPE hassl-4391 552 1 18(72 CARDINAL hassl-4391 552 2 352-362 CARDINAL hassl-4391 553 1 wang PERSON hassl-4391 553 2 x. PERSON hassl-4391 553 3 b. b. PERSON hassl-4391 553 4 2020 DATE hassl-4391 554 1 covid-19 ORG hassl-4391 554 2 annual DATE hassl-4391 555 1 ssrn 3586085 EVENT hassl-4391 556 1 https://doi.org/10.2139/ssrn.3586085 watts PERSON hassl-4391 556 2 r. l. PERSON hassl-4391 556 3 j. l. PERSON hassl-4391 556 4 1986 DATE hassl-4391 558 1 englewood cliffs GPE hassl-4391 558 2 new jersey GPE hassl-4391 558 3 prentice-hall ORG hassl-4391 559 1 xu PERSON hassl-4391 559 2 l. PERSON hassl-4391 559 3 chen PERSON hassl-4391 559 4 j., zhang PERSON hassl-4391 559 5 x. GPE hassl-4391 559 6 & zhao PERSON hassl-4391 559 7 j. PERSON hassl-4391 559 8 2021 CARDINAL hassl-4391 560 1 covid‐19 PERSON hassl-4391 561 1 accounting & finance ORG hassl-4391 561 2 61(3 CARDINAL hassl-4391 561 3 4741-4756 CARDINAL hassl-4391 562 1 https://doi.org/10.1111/acfi.12734 yaseen PERSON hassl-4391 562 2 m. a.-s PERSON hassl-4391 562 3 al-adwan PERSON hassl-4391 562 4 a. s. PERSON hassl-4391 562 5 m. PERSON hassl-4391 562 6 2025 DATE hassl-4391 564 1 23(2 CARDINAL hassl-4391 564 2 811 CARDINAL hassl-4391 565 1 https://doi.org/10.1108/jfra-12-20230765 yu PERSON hassl-4391 565 2 v. s. o., & wang PERSON hassl-4391 565 3 2018 DATE hassl-4391 567 1 58 CARDINAL hassl-4391 568 1 social sciences letters ORG hassl-4391 570 1 https://doi.org/10.1016/0304-405x(92)90029-w https://doi.org/10.1108/jfra-04-2023-0204 https://doi.org/10.13189/ujaf.2021.090106 https://doi.org/10.1016/0165-4101(86)90010-8 PERSON