id	sid	eid	entity	type
hassl-4543	1	1	1717	CARDINAL
hassl-4543	1	2	2025	CARDINAL
hassl-4543	3	1	mahfirah2 1faculty	ORG
hassl-4543	3	2	universitas bengkulu	ORG
hassl-4543	3	3	indonesia	GPE
hassl-4543	4	1	2faculty	CARDINAL
hassl-4543	4	2	universitas negeri jakarta	ORG
hassl-4543	4	3	indonesia	GPE
hassl-4543	5	1	1email	DATE
hassl-4543	5	2	29	CARDINAL
hassl-4543	5	3	april 2025	DATE
hassl-4543	5	4	19 september 2025	DATE
hassl-4543	5	5	10	CARDINAL
hassl-4543	5	6	12	CARDINAL
hassl-4543	5	7	november 2025	DATE
hassl-4543	5	8	keywords board	ORG
hassl-4543	5	9	indonesia	GPE
hassl-4543	7	1	the indonesia stock exchange	ORG
hassl-4543	7	2	2018-2022	DATE
hassl-4543	8	1	380	CARDINAL
hassl-4543	8	2	1,660	CARDINAL
hassl-4543	12	1	indonesia	GPE
hassl-4543	13	1	indonesia	GPE
hassl-4543	16	1	1	CARDINAL
hassl-4543	18	1	hanlon & heitzman	ORG
hassl-4543	18	2	2010	DATE
hassl-4543	18	3	lee & kao	ORG
hassl-4543	18	4	2018	DATE
hassl-4543	19	1	lee & kao	ORG
hassl-4543	19	2	2018	DATE
hassl-4543	21	1	social sciences	ORG
hassl-4543	21	2	2025	CARDINAL
hassl-4543	22	1	13	CARDINAL
hassl-4543	22	2	4	CARDINAL
hassl-4543	23	1	1717-1734	CARDINAL
hassl-4543	23	2	2312-4318	CARDINAL
hassl-4543	23	3	2312-5659	DATE
hassl-4543	23	4	10.18488/73.v13i4.4543	CARDINAL
hassl-4543	23	5	2025	CARDINAL
hassl-4543	25	1	https://www.doi.org/10.18488/73.v13i4.4543	ORG
hassl-4543	25	2	social sciences letters	ORG
hassl-4543	25	3	2025	CARDINAL
hassl-4543	25	4	13(4	DATE
hassl-4543	25	5	1717-1734 1718	CARDINAL
hassl-4543	25	6	2025	CARDINAL
hassl-4543	28	1	1982	DATE
hassl-4543	29	1	gul	PERSON
hassl-4543	29	2	2011	DATE
hassl-4543	32	1	peni & vähämaa	ORG
hassl-4543	32	2	2010	DATE
hassl-4543	32	3	richardson	GPE
hassl-4543	32	4	& lanis	PERSON
hassl-4543	32	5	2016	DATE
hassl-4543	33	1	lanis, richardson, & taylor	ORG
hassl-4543	33	2	2017	DATE
hassl-4543	36	1	2019	DATE
hassl-4543	40	1	richardson et al	PERSON
hassl-4543	41	1	2016	DATE
hassl-4543	41	2	lanis et al	PERSON
hassl-4543	42	1	2017	CARDINAL
hassl-4543	47	1	first	ORDINAL
hassl-4543	48	1	second	ORDINAL
hassl-4543	52	1	third	ORDINAL
hassl-4543	53	1	fourth	ORDINAL
hassl-4543	55	1	2	CARDINAL
hassl-4543	55	2	2.1	CARDINAL
hassl-4543	57	1	social sciences letters	ORG
hassl-4543	57	2	2025	CARDINAL
hassl-4543	57	3	13(4	DATE
hassl-4543	57	4	1717-1734 1719	DATE
hassl-4543	57	5	2025	CARDINAL
hassl-4543	61	1	one	CARDINAL
hassl-4543	61	2	three-year	DATE
hassl-4543	61	3	atwood, drake	ORG
hassl-4543	61	4	myers, & myers	ORG
hassl-4543	61	5	2012	DATE
hassl-4543	61	6	hanlon & heitzman	ORG
hassl-4543	61	7	2010	DATE
hassl-4543	63	1	lee & kao	ORG
hassl-4543	63	2	2018	DATE
hassl-4543	63	3	maydew & shackelford	ORG
hassl-4543	63	4	2005	DATE
hassl-4543	67	1	1982	DATE
hassl-4543	67	2	whittington	GPE
hassl-4543	67	3	1993	DATE
hassl-4543	68	1	zeng	PERSON
hassl-4543	68	2	2019	DATE
hassl-4543	71	1	adams & ferreira	ORG
hassl-4543	71	2	2009	DATE
hassl-4543	71	3	francoeur	ORG
hassl-4543	71	4	labelle, & sinclair-desgagné	ORG
hassl-4543	71	5	2008	DATE
hassl-4543	72	1	hamed (2015	ORG
hassl-4543	72	2	tunisia	GPE
hassl-4543	73	1	lanis et al	PERSON
hassl-4543	74	1	2017	CARDINAL
hassl-4543	76	1	2.2	CARDINAL
hassl-4543	79	1	desai	PERSON
hassl-4543	79	2	dharmapala	GPE
hassl-4543	79	3	2006	DATE
hassl-4543	80	1	ormazabal, & taylor	ORG
hassl-4543	80	2	2013	DATE
hassl-4543	80	3	desai & dharmapala	ORG
hassl-4543	80	4	2006	DATE
hassl-4543	82	1	mashaykhi & seyyedi	ORG
hassl-4543	82	2	2015	DATE
hassl-4543	83	1	fahriani & priyadi	ORG
hassl-4543	83	2	2016	DATE
hassl-4543	85	1	mexico	GPE
hassl-4543	85	2	kerr	ORG
hassl-4543	85	3	2016	DATE
hassl-4543	86	1	social sciences letters	ORG
hassl-4543	86	2	2025	CARDINAL
hassl-4543	86	3	13(4	DATE
hassl-4543	86	4	1717-1734 1720	DATE
hassl-4543	86	5	2025	CARDINAL
hassl-4543	88	1	seidman & stomberg	ORG
hassl-4543	88	2	2011	DATE
hassl-4543	90	1	armstrong et al.	PERSON
hassl-4543	90	2	2013	DATE
hassl-4543	90	3	desai & dharmapala	ORG
hassl-4543	90	4	2006	DATE
hassl-4543	90	5	2019	DATE
hassl-4543	91	1	2.3	CARDINAL
hassl-4543	94	1	peni & vähämaa	ORG
hassl-4543	94	2	2010	DATE
hassl-4543	94	3	richardson et al.	PERSON
hassl-4543	94	4	2016	DATE
hassl-4543	95	1	harymawan	PERSON
hassl-4543	95	2	2019	DATE
hassl-4543	96	1	gul et al.	PERSON
hassl-4543	96	2	2011	DATE
hassl-4543	98	1	ali	PERSON
hassl-4543	98	2	2012	DATE
hassl-4543	99	1	chen, leung, & goergen	PERSON
hassl-4543	99	2	2017	DATE
hassl-4543	101	1	2019	DATE
hassl-4543	103	1	lanis et al	PERSON
hassl-4543	104	1	2017	CARDINAL
hassl-4543	106	1	2.4	CARDINAL
hassl-4543	107	1	desai & dharmapala	ORG
hassl-4543	107	2	2006	DATE
hassl-4543	108	1	armstrong et al.	PERSON
hassl-4543	108	2	2013	DATE
hassl-4543	108	3	2019	DATE
hassl-4543	110	1	fahriani & priyadi	ORG
hassl-4543	110	2	2016	DATE
hassl-4543	113	1	& malek	PERSON
hassl-4543	113	2	2015	DATE
hassl-4543	114	1	social sciences letters	ORG
hassl-4543	114	2	2025	CARDINAL
hassl-4543	114	3	13(4	DATE
hassl-4543	114	4	1717-1734 1721	DATE
hassl-4543	114	5	2025	CARDINAL
hassl-4543	116	1	boussaidi & hamed	ORG
hassl-4543	116	2	2015	DATE
hassl-4543	117	1	seidman & stomberg	ORG
hassl-4543	117	2	2011	DATE
hassl-4543	119	1	first	ORDINAL
hassl-4543	119	2	three	CARDINAL
hassl-4543	123	1	peni & vähämaa	ORG
hassl-4543	123	2	2010	DATE
hassl-4543	123	3	richardson et al.	PERSON
hassl-4543	123	4	2016	DATE
hassl-4543	126	1	lanis et al.	ORG
hassl-4543	126	2	2017	DATE
hassl-4543	130	1	gul et al.	PERSON
hassl-4543	130	2	2011	DATE
hassl-4543	131	1	2019	DATE
hassl-4543	135	1	3	CARDINAL
hassl-4543	135	2	3.1	CARDINAL
hassl-4543	137	1	2018	DATE
hassl-4543	137	2	2022	CARDINAL
hassl-4543	137	3	indonesia	GPE
hassl-4543	139	1	the indonesia stock exchange	ORG
hassl-4543	139	2	2012	DATE
hassl-4543	139	3	2022	CARDINAL
hassl-4543	140	1	1	CARDINAL
hassl-4543	141	1	2	CARDINAL
hassl-4543	142	1	3	CARDINAL
hassl-4543	142	2	annual	DATE
hassl-4543	143	1	the indonesia stock exchange	ORG
hassl-4543	143	2	2022	CARDINAL
hassl-4543	143	3	825	CARDINAL
hassl-4543	144	1	social sciences letters	ORG
hassl-4543	144	2	2025	CARDINAL
hassl-4543	144	3	13(4	DATE
hassl-4543	144	4	1717-1734 1722	DATE
hassl-4543	144	5	2025	CARDINAL
hassl-4543	146	1	1	CARDINAL
hassl-4543	147	1	first	ORDINAL
hassl-4543	147	2	14	CARDINAL
hassl-4543	147	3	2018–2022	CARDINAL
hassl-4543	148	1	104	CARDINAL
hassl-4543	149	1	327	CARDINAL
hassl-4543	150	1	380	CARDINAL
hassl-4543	151	1	1,660	CARDINAL
hassl-4543	153	1	every year	DATE
hassl-4543	157	1	1	CARDINAL
hassl-4543	160	1	1	CARDINAL
hassl-4543	160	2	indonesia	GPE
hassl-4543	160	3	the end of 2022	DATE
hassl-4543	160	4	2018	DATE
hassl-4543	160	5	2022	CARDINAL
hassl-4543	160	6	14	CARDINAL
hassl-4543	160	7	3	CARDINAL
hassl-4543	160	8	104	CARDINAL
hassl-4543	160	9	4	CARDINAL
hassl-4543	160	10	327	CARDINAL
hassl-4543	160	11	380	CARDINAL
hassl-4543	160	12	1.660 3.2	CARDINAL
hassl-4543	161	1	3.2.1	CARDINAL
hassl-4543	162	1	40	CARDINAL
hassl-4543	162	2	2007	DATE
hassl-4543	162	3	2007	DATE
hassl-4543	164	1	3.2.2	CARDINAL
hassl-4543	164	2	40	CARDINAL
hassl-4543	164	3	2007	DATE
hassl-4543	164	4	2007	DATE
hassl-4543	166	1	3.2.3	CARDINAL
hassl-4543	166	2	40	CARDINAL
hassl-4543	166	3	2007	DATE
hassl-4543	166	4	2007	DATE
hassl-4543	168	1	3.3	CARDINAL
hassl-4543	172	1	social sciences letters	ORG
hassl-4543	172	2	2025	CARDINAL
hassl-4543	172	3	13(4	DATE
hassl-4543	172	4	1717-1734 1723	DATE
hassl-4543	172	5	2025	CARDINAL
hassl-4543	174	1	hanlon & heitzman	ORG
hassl-4543	174	2	2010	DATE
hassl-4543	174	3	3.4	CARDINAL
hassl-4543	175	1	3.4.1	CARDINAL
hassl-4543	176	1	second	ORDINAL
hassl-4543	176	2	1	CARDINAL
hassl-4543	176	3	0	CARDINAL
hassl-4543	177	1	3.5	CARDINAL
hassl-4543	180	1	kachouri ben saad	PERSON
hassl-4543	180	2	2020	DATE
hassl-4543	180	3	kerr et al.	ORG
hassl-4543	180	4	2016	DATE
hassl-4543	180	5	riguen	GPE
hassl-4543	180	6	2020	DATE
hassl-4543	181	1	1	CARDINAL
hassl-4543	182	1	three	CARDINAL
hassl-4543	185	1	1	CARDINAL
hassl-4543	186	1	3.6	CARDINAL
hassl-4543	189	1	baltagi	NORP
hassl-4543	189	2	2021	CARDINAL
hassl-4543	190	1	social sciences letters	ORG
hassl-4543	190	2	2025	CARDINAL
hassl-4543	190	3	13(4	DATE
hassl-4543	190	4	1717-1734 1724	DATE
hassl-4543	190	5	2025	CARDINAL
hassl-4543	194	1	wooldridge	ORG
hassl-4543	194	2	2010	DATE
hassl-4543	197	1	hsiao	ORG
hassl-4543	197	2	2022	DATE
hassl-4543	198	1	2012	DATE
hassl-4543	201	1	𝑅𝑂𝐴𝑖𝑡	ORG
hassl-4543	202	1	∗	CARDINAL
hassl-4543	202	2	𝑅𝑂𝐴𝑖𝑡	ORG
hassl-4543	202	3	2	CARDINAL
hassl-4543	215	1	2	CARDINAL
hassl-4543	218	1	max	PERSON
hassl-4543	219	1	1 etr	QUANTITY
hassl-4543	219	2	1.660	CARDINAL
hassl-4543	220	1	1.660	CARDINAL
hassl-4543	220	2	3	CARDINAL
hassl-4543	220	3	1.660	CARDINAL
hassl-4543	220	4	4	CARDINAL
hassl-4543	220	5	1.660	CARDINAL
hassl-4543	220	6	1.660	CARDINAL
hassl-4543	220	7	0	CARDINAL
hassl-4543	220	8	0.2857 1 6	TIME
hassl-4543	220	9	1.660	CARDINAL
hassl-4543	220	10	1.660 28.8386	MONEY
hassl-4543	220	11	1.660	CARDINAL
hassl-4543	221	1	1.660	CARDINAL
hassl-4543	222	1	17.9620	CARDINAL
hassl-4543	222	2	10	CARDINAL
hassl-4543	222	3	1.660 0.0112 0.1409	QUANTITY
hassl-4543	223	1	1	CARDINAL
hassl-4543	224	1	social sciences letters	ORG
hassl-4543	224	2	2025	CARDINAL
hassl-4543	224	3	13(4	DATE
hassl-4543	224	4	1717-1734 1725	DATE
hassl-4543	224	5	2025	CARDINAL
hassl-4543	226	1	4.	CARDINAL
hassl-4543	226	2	4.1	CARDINAL
hassl-4543	227	1	2	CARDINAL
hassl-4543	227	2	1,660	CARDINAL
hassl-4543	227	3	380	CARDINAL
hassl-4543	228	1	0.1548	CARDINAL
hassl-4543	228	2	0.5304	CARDINAL
hassl-4543	229	1	etr	CARDINAL
hassl-4543	229	2	2.9088	CARDINAL
hassl-4543	230	1	0.1802	DATE
hassl-4543	230	2	half	CARDINAL
hassl-4543	231	1	4.6422	CARDINAL
hassl-4543	231	2	3.4524	CARDINAL
hassl-4543	232	1	15	CARDINAL
hassl-4543	232	2	16	CARDINAL
hassl-4543	233	1	0.5344	CARDINAL
hassl-4543	233	2	53.44%	PERCENT
hassl-4543	233	3	1 (	PERCENT
hassl-4543	233	4	100%	PERCENT
hassl-4543	234	1	0.1616	CARDINAL
hassl-4543	234	2	16.16%	PERCENT
hassl-4543	234	3	1.5	CARDINAL
hassl-4543	235	1	0.0741	MONEY
hassl-4543	235	2	only 7.41%	PERCENT
hassl-4543	237	1	28.83	CARDINAL
hassl-4543	237	2	5.4%	PERCENT
hassl-4543	238	1	1.11	CARDINAL
hassl-4543	238	2	0.0112 or	PERCENT
hassl-4543	238	3	1.12%	PERCENT
hassl-4543	239	1	4.2	CARDINAL
hassl-4543	240	1	3	CARDINAL
hassl-4543	241	1	0.8	CARDINAL
hassl-4543	242	1	0.3161	CARDINAL
hassl-4543	243	1	0.3325	CARDINAL
hassl-4543	243	2	0.3964	CARDINAL
hassl-4543	246	1	0.0284	CARDINAL
hassl-4543	247	1	0.0485	CARDINAL
hassl-4543	247	2	5%	PERCENT
hassl-4543	250	1	0.0256	CARDINAL
hassl-4543	253	1	social sciences letters	ORG
hassl-4543	253	2	2025	CARDINAL
hassl-4543	253	3	13(4	DATE
hassl-4543	253	4	1717-1734 1726	DATE
hassl-4543	253	5	2025	CARDINAL
hassl-4543	255	1	3	CARDINAL
hassl-4543	257	1	1	CARDINAL
hassl-4543	257	2	0.0284 1.000 3	MONEY
hassl-4543	257	3	0.3161	CARDINAL
hassl-4543	257	4	1.000	CARDINAL
hassl-4543	257	5	4	CARDINAL
hassl-4543	257	6	1.000 5	CARDINAL
hassl-4543	257	7	gd1 -0.0058 -0.1115**	PERSON
hassl-4543	257	8	0.0024	CARDINAL
hassl-4543	257	9	0.0256	CARDINAL
hassl-4543	260	1	0.3581	CARDINAL
hassl-4543	260	2	1.000 7	CARDINAL
hassl-4543	260	3	0.0937	CARDINAL
hassl-4543	260	4	0.3325	CARDINAL
hassl-4543	260	5	0.3964	CARDINAL
hassl-4543	260	6	0.0967	CARDINAL
hassl-4543	260	7	0.0241	CARDINAL
hassl-4543	260	8	1.000 8	CARDINAL
hassl-4543	260	9	0.0937	CARDINAL
hassl-4543	260	10	0.0793	CARDINAL
hassl-4543	260	11	0.0467	CARDINAL
hassl-4543	260	12	0.0195	CARDINAL
hassl-4543	260	13	1.000 9	CARDINAL
hassl-4543	260	14	0.0584	CARDINAL
hassl-4543	260	15	1.000 10	CARDINAL
hassl-4543	260	16	0.1555	CARDINAL
hassl-4543	260	17	0.1300	CARDINAL
hassl-4543	260	18	0.1430	CARDINAL
hassl-4543	260	19	0.0198 0.0561	CARDINAL
hassl-4543	260	20	0.3075	CARDINAL
hassl-4543	261	1	1.000	CARDINAL
hassl-4543	261	2	the 1%, 5%	PERCENT
hassl-4543	261	3	10%	PERCENT
hassl-4543	261	4	two	CARDINAL
hassl-4543	262	1	social sciences letters	ORG
hassl-4543	262	2	2025	CARDINAL
hassl-4543	262	3	13(4	DATE
hassl-4543	262	4	1717-1734 1727	DATE
hassl-4543	262	5	2025	CARDINAL
hassl-4543	264	1	4.3	CARDINAL
hassl-4543	265	1	4	CARDINAL
hassl-4543	265	2	three	CARDINAL
hassl-4543	266	1	1	CARDINAL
hassl-4543	267	1	2	CARDINAL
hassl-4543	268	1	3	CARDINAL
hassl-4543	269	1	1	CARDINAL
hassl-4543	272	1	0.0617	CARDINAL
hassl-4543	272	2	0.51	CARDINAL
hassl-4543	275	1	4	CARDINAL
hassl-4543	276	1	1 model	QUANTITY
hassl-4543	276	2	2	CARDINAL
hassl-4543	276	3	3	CARDINAL
hassl-4543	276	4	0.0617 0.51	QUANTITY
hassl-4543	277	1	0.0836 0.79	MONEY
hassl-4543	278	1	0.0220 0.34	CARDINAL
hassl-4543	278	2	0.1161 0.37	CARDINAL
hassl-4543	278	3	0.0362 0.71	CARDINAL
hassl-4543	278	4	0.0649 1.31	MONEY
hassl-4543	278	5	0.0656 1.32	MONEY
hassl-4543	278	6	0.0000	CARDINAL
hassl-4543	278	7	0.1096	CARDINAL
hassl-4543	278	8	2.42	CARDINAL
hassl-4543	278	9	2.43	CARDINAL
hassl-4543	278	10	2.45	CARDINAL
hassl-4543	278	11	-1.00	CARDINAL
hassl-4543	282	1	1.660 1.660 1.660	QUANTITY
hassl-4543	283	1	the 1% and 5%	PERCENT
hassl-4543	283	2	two	CARDINAL
hassl-4543	284	1	2	CARDINAL
hassl-4543	287	1	bodgd1	GPE
hassl-4543	287	2	bocgd1	GPE
hassl-4543	287	3	0.0220	CARDINAL
hassl-4543	287	4	0.34	CARDINAL
hassl-4543	289	1	3	CARDINAL
hassl-4543	290	1	0.0836	CARDINAL
hassl-4543	290	2	0.79	CARDINAL
hassl-4543	292	1	social sciences letters	ORG
hassl-4543	292	2	2025	CARDINAL
hassl-4543	292	3	13(4	DATE
hassl-4543	292	4	1717-1734 1728	DATE
hassl-4543	292	5	2025	CARDINAL
hassl-4543	294	1	-0.36	ORG
hassl-4543	294	2	0.0362	CARDINAL
hassl-4543	294	3	0.71	CARDINAL
hassl-4543	297	1	approximately 0.11	CARDINAL
hassl-4543	297	2	2.42	CARDINAL
hassl-4543	297	3	2.45	CARDINAL
hassl-4543	300	1	approximately 0.01	CARDINAL
hassl-4543	300	2	three	CARDINAL
hassl-4543	300	3	etr	CARDINAL
hassl-4543	301	1	1	CARDINAL
hassl-4543	301	2	0.1356	CARDINAL
hassl-4543	301	3	2	CARDINAL
hassl-4543	301	4	0.1792	CARDINAL
hassl-4543	301	5	3	CARDINAL
hassl-4543	301	6	0.2230	CARDINAL
hassl-4543	303	1	4.4	CARDINAL
hassl-4543	304	1	5	CARDINAL
hassl-4543	305	1	model 1	DATE
hassl-4543	305	2	0.0022	CARDINAL
hassl-4543	305	3	0.10	CARDINAL
hassl-4543	305	4	-1	ORG
hassl-4543	305	5	1%	PERCENT
hassl-4543	306	1	the previous period	DATE
hassl-4543	308	1	5	CARDINAL
hassl-4543	309	1	1 model	QUANTITY
hassl-4543	309	2	2	CARDINAL
hassl-4543	309	3	3	CARDINAL
hassl-4543	311	1	0.1184 0.55	QUANTITY
hassl-4543	311	2	-1	ORG
hassl-4543	311	3	0.0647 0.47	QUANTITY
hassl-4543	311	4	-1	ORG
hassl-4543	311	5	0.0894 0.96	CARDINAL
hassl-4543	312	1	0.0187 0.29	QUANTITY
hassl-4543	312	2	0.0467 0.64	CARDINAL
hassl-4543	312	3	0.0117 0.22	MONEY
hassl-4543	312	4	0.0119 0.22	CARDINAL
hassl-4543	312	5	3.2062 1.55 3.2150	MONEY
hassl-4543	316	1	1.264 1.264 1.264	CARDINAL
hassl-4543	316	2	0.0031	CARDINAL
hassl-4543	316	3	0.0031	CARDINAL
hassl-4543	317	1	0.1461 0.1665	MONEY
hassl-4543	317	2	the 1%	PERCENT
hassl-4543	317	3	10%	PERCENT
hassl-4543	317	4	two	CARDINAL
hassl-4543	318	1	social sciences letters	ORG
hassl-4543	318	2	2025	CARDINAL
hassl-4543	318	3	13(4	DATE
hassl-4543	318	4	1717-1734 1729	DATE
hassl-4543	318	5	2025	CARDINAL
hassl-4543	320	1	2	CARDINAL
hassl-4543	321	1	0.1184	CARDINAL
hassl-4543	321	2	0.55	CARDINAL
hassl-4543	322	1	-1	ORG
hassl-4543	323	1	0.0894	CARDINAL
hassl-4543	323	2	0.96	CARDINAL
hassl-4543	325	1	3	CARDINAL
hassl-4543	326	1	-1	ORG
hassl-4543	326	2	0.0647	CARDINAL
hassl-4543	326	3	0.47	CARDINAL
hassl-4543	327	1	-1	ORG
hassl-4543	328	1	-1	ORG
hassl-4543	328	2	0.77	CARDINAL
hassl-4543	328	3	-1	ORG
hassl-4543	328	4	0.0467	CARDINAL
hassl-4543	328	5	0.64	CARDINAL
hassl-4543	332	1	-1	ORG
hassl-4543	332	2	-0.69	ORG
hassl-4543	334	1	approximately 0.003	CARDINAL
hassl-4543	334	2	three	CARDINAL
hassl-4543	334	3	etr	CARDINAL
hassl-4543	335	1	etr	CARDINAL
hassl-4543	337	1	4.5	CARDINAL
hassl-4543	338	1	4.5.1	CARDINAL
hassl-4543	342	1	armstrong et al	PERSON
hassl-4543	343	1	2013	DATE
hassl-4543	344	1	2016	DATE
hassl-4543	345	1	indonesian	NORP
hassl-4543	345	2	seidman & stomberg	ORG
hassl-4543	345	3	2011	DATE
hassl-4543	346	1	desai & dharmapala	ORG
hassl-4543	346	2	2006	DATE
hassl-4543	349	1	indonesia	GPE
hassl-4543	350	1	social sciences letters	ORG
hassl-4543	350	2	2025	CARDINAL
hassl-4543	350	3	13(4	DATE
hassl-4543	350	4	1717-1734 1730	DATE
hassl-4543	350	5	2025	CARDINAL
hassl-4543	351	1	seyyedi	GPE
hassl-4543	351	2	2015	CARDINAL
hassl-4543	353	1	armstrong et al	PERSON
hassl-4543	354	1	2013	DATE
hassl-4543	356	1	indonesia	GPE
hassl-4543	356	2	kerr et al	ORG
hassl-4543	357	1	2016	CARDINAL
hassl-4543	359	1	1	CARDINAL
hassl-4543	361	1	0.79	CARDINAL
hassl-4543	362	1	2010	DATE
hassl-4543	362	2	gul et al	PERSON
hassl-4543	363	1	2011	DATE
hassl-4543	364	1	indonesia	GPE
hassl-4543	365	1	gul et al.	PERSON
hassl-4543	365	2	2011	DATE
hassl-4543	365	3	harymawan et al.	PERSON
hassl-4543	365	4	2019	DATE
hassl-4543	366	1	one	CARDINAL
hassl-4543	369	1	2019	DATE
hassl-4543	369	2	lanis et al.	PERSON
hassl-4543	369	3	2017	DATE
hassl-4543	370	1	2	CARDINAL
hassl-4543	372	1	0.0220	CARDINAL
hassl-4543	374	1	2010	DATE
hassl-4543	374	2	richardson et al	PERSON
hassl-4543	375	1	2016	DATE
hassl-4543	377	1	0.0467	CARDINAL
hassl-4543	377	2	0.64	CARDINAL
hassl-4543	377	3	social sciences letters	ORG
hassl-4543	377	4	2025	CARDINAL
hassl-4543	377	5	13(4	DATE
hassl-4543	377	6	1717-1734 1731	CARDINAL
hassl-4543	377	7	2025	CARDINAL
hassl-4543	381	1	indonesia	GPE
hassl-4543	381	2	gul et al.	PERSON
hassl-4543	381	3	2011	DATE
hassl-4543	381	4	harymawan et al.	PERSON
hassl-4543	381	5	2019	DATE
hassl-4543	382	1	lanis et al.	ORG
hassl-4543	382	2	2017	DATE
hassl-4543	382	3	indonesian	NORP
hassl-4543	383	1	indonesia	GPE
hassl-4543	387	1	4.5.3	DATE
hassl-4543	389	1	approximately 0.065	CARDINAL
hassl-4543	391	1	one year	DATE
hassl-4543	394	1	approximately 0.11	CARDINAL
hassl-4543	395	1	armstrong et al.	PERSON
hassl-4543	395	2	2013	DATE
hassl-4543	398	1	5	CARDINAL
hassl-4543	398	2	5.1	CARDINAL
hassl-4543	400	1	1,660	CARDINAL
hassl-4543	400	2	380	CARDINAL
hassl-4543	400	3	the indonesia stock exchange	ORG
hassl-4543	404	1	social sciences letters	ORG
hassl-4543	404	2	2025	CARDINAL
hassl-4543	404	3	13(4	DATE
hassl-4543	404	4	1717-1734 1732	CARDINAL
hassl-4543	404	5	2025	CARDINAL
hassl-4543	408	1	indonesian	NORP
hassl-4543	409	1	indonesia	GPE
hassl-4543	412	1	indonesia	GPE
hassl-4543	416	1	indonesia	GPE
hassl-4543	422	1	5.2	CARDINAL
hassl-4543	423	1	first	ORDINAL
hassl-4543	423	2	annual	DATE
hassl-4543	423	3	the indonesia stock exchange	ORG
hassl-4543	425	1	second	ORDINAL
hassl-4543	425	2	only three	CARDINAL
hassl-4543	425	3	two	CARDINAL
hassl-4543	426	1	third	ORDINAL
hassl-4543	426	2	indonesian	NORP
hassl-4543	428	1	social sciences letters	ORG
hassl-4543	428	2	2025	CARDINAL
hassl-4543	428	3	13(4	DATE
hassl-4543	428	4	1717-1734 1733	DATE
hassl-4543	428	5	2025	CARDINAL
hassl-4543	430	1	5.3	CARDINAL
hassl-4543	432	1	indonesia	GPE
hassl-4543	434	1	lppm	ORG
hassl-4543	434	2	universitas bengkulu	ORG
hassl-4543	434	3	indonesia	GPE
hassl-4543	441	1	adams	PERSON
hassl-4543	441	2	r. b.	PERSON
hassl-4543	441	3	2009	DATE
hassl-4543	443	1	journal of financial economics	ORG
hassl-4543	443	2	291	CARDINAL
hassl-4543	444	1	https://doi.org/10.1016/j.jfineco.2008.10.007 antle	PERSON
hassl-4543	444	2	r.	PERSON
hassl-4543	444	3	1982	DATE
hassl-4543	446	1	journal of accounting research	ORG
hassl-4543	446	2	20(2	CARDINAL
hassl-4543	446	3	503	CARDINAL
hassl-4543	447	1	c. s.	PERSON
hassl-4543	447	2	d. f.	PERSON
hassl-4543	447	3	d. j.	PERSON
hassl-4543	447	4	2013	DATE
hassl-4543	449	1	journal of financial economics	ORG
hassl-4543	449	2	109(2	CARDINAL
hassl-4543	449	3	327-350	CARDINAL
hassl-4543	450	1	atwood	PRODUCT
hassl-4543	450	2	t. j.	PERSON
hassl-4543	450	3	drake	PERSON
hassl-4543	450	4	m. s.	PERSON
hassl-4543	450	5	myers	GPE
hassl-4543	450	6	j. n., & myers	ORG
hassl-4543	450	7	l. a.	PERSON
hassl-4543	450	8	2012	DATE
hassl-4543	452	1	1831-1860	DATE
hassl-4543	453	1	baltagi	NORP
hassl-4543	453	2	b. h.	PERSON
hassl-4543	453	3	2021	CARDINAL
hassl-4543	454	1	baltagi	NORP
hassl-4543	454	2	b. h.	PERSON
hassl-4543	456	1	229–257	CARDINAL
hassl-4543	457	1	cham	PERSON
hassl-4543	458	1	a., & hamed	ORG
hassl-4543	458	2	m. s.	PERSON
hassl-4543	458	3	2015	DATE
hassl-4543	459	1	tunisian	NORP
hassl-4543	460	1	asian	NORP
hassl-4543	460	2	5(1	CARDINAL
hassl-4543	460	3	1-12	CARDINAL
hassl-4543	461	1	https://doi.org/10.18488/journal.1006/2015.5.1/1006.1.1.12 chen	PERSON
hassl-4543	461	2	j., leung	PERSON
hassl-4543	461	3	w. s.	PERSON
hassl-4543	461	4	2017	DATE
hassl-4543	463	1	43	CARDINAL
hassl-4543	463	2	86	CARDINAL
hassl-4543	464	1	desai	PERSON
hassl-4543	464	2	m. a.	PERSON
hassl-4543	464	3	& dharmapala	GPE
hassl-4543	464	4	d.	GPE
hassl-4543	464	5	2006	DATE
hassl-4543	466	1	journal of financial economics	ORG
hassl-4543	466	2	145	CARDINAL
hassl-4543	467	1	m., & priyadi	ORG
hassl-4543	467	2	m. p.	PERSON
hassl-4543	467	3	2016	CARDINAL
hassl-4543	469	1	journal of accounting science and research	ORG
hassl-4543	469	2	5(7	CARDINAL
hassl-4543	469	3	1–20	CARDINAL
hassl-4543	470	1	francoeur	PERSON
hassl-4543	470	2	c., labelle	PERSON
hassl-4543	470	3	r., & sinclair-desgagné	ORG
hassl-4543	470	4	2008	DATE
hassl-4543	472	1	journal of business ethics	ORG
hassl-4543	472	2	81(1	CARDINAL
hassl-4543	472	3	83	CARDINAL
hassl-4543	473	1	w. h.	PERSON
hassl-4543	473	2	2012	DATE
hassl-4543	474	1	7th	ORDINAL
hassl-4543	476	1	gul	PERSON
hassl-4543	476	2	f. a.	PERSON
hassl-4543	476	3	a. c.	PERSON
hassl-4543	476	4	2011	DATE
hassl-4543	478	1	51(3	CARDINAL
hassl-4543	478	2	314	CARDINAL
hassl-4543	479	1	https://doi.org/10.1016/j.jacceco.2011.01.005	ORG
hassl-4543	479	2	m., & heitzman	ORG
hassl-4543	479	3	s.	PERSON
hassl-4543	479	4	2010	DATE
hassl-4543	481	1	50(2-3	CARDINAL
hassl-4543	481	2	127	CARDINAL
hassl-4543	482	1	https://doi.org/10.1016/j.jacceco.2010.09.002	ORG
hassl-4543	482	2	https://doi.org/10.1016/j.jacceco.2010.09.002	ORG
hassl-4543	482	3	social sciences letters	ORG
hassl-4543	482	4	2025	CARDINAL
hassl-4543	482	5	13(4	DATE
hassl-4543	482	6	1717-1734 1734	DATE
hassl-4543	482	7	2025	CARDINAL
hassl-4543	484	1	harymawan	PERSON
hassl-4543	484	2	i.	PERSON
hassl-4543	484	3	nasih	GPE
hassl-4543	484	4	m., & noeraini	ORG
hassl-4543	484	5	d. h.	PERSON
hassl-4543	484	6	2019	DATE
hassl-4543	486	1	revista espacios	PERSON
hassl-4543	486	2	22	CARDINAL
hassl-4543	487	1	m.	PERSON
hassl-4543	487	2	m., & valiyan	ORG
hassl-4543	487	3	h.	PERSON
hassl-4543	487	4	2019	DATE
hassl-4543	488	1	tehran stock exchange	ORG
hassl-4543	489	1	international journal of social economics	ORG
hassl-4543	489	2	46(2	CARDINAL
hassl-4543	489	3	199-212	CARDINAL
hassl-4543	490	1	hsiao	PERSON
hassl-4543	490	2	2022	CARDINAL
hassl-4543	492	1	64	CARDINAL
hassl-4543	492	2	cambridge	GPE
hassl-4543	492	3	uk	GPE
hassl-4543	492	4	cambridge university	ORG
hassl-4543	493	1	jarboui, a.	PERSON
hassl-4543	493	2	kachouri ben saad	PERSON
hassl-4543	493	3	m., & riguen	ORG
hassl-4543	493	4	2020	DATE
hassl-4543	495	1	27(4	CARDINAL
hassl-4543	495	2	1389-1408	CARDINAL
hassl-4543	496	1	j. n.	PERSON
hassl-4543	496	2	r., & román	ORG
hassl-4543	496	3	f. j.	PERSON
hassl-4543	496	4	2016	DATE
hassl-4543	498	1	annual	DATE
hassl-4543	498	2	minutes	TIME
hassl-4543	498	3	annual	DATE
hassl-4543	498	4	the national tax association	ORG
hassl-4543	499	1	khaoula, a., & ali	ORG
hassl-4543	499	2	z. m.	PERSON
hassl-4543	499	3	2012	DATE
hassl-4543	500	1	american	NORP
hassl-4543	501	1	3(1	CARDINAL
hassl-4543	501	2	72-86	DATE
hassl-4543	502	1	f.	PERSON
hassl-4543	502	2	aguir	PERSON
hassl-4543	502	3	a.	PERSON
hassl-4543	502	4	n., & malek, a. (	ORG
hassl-4543	502	5	2015	CARDINAL
hassl-4543	504	1	france	GPE
hassl-4543	505	1	31(3	CARDINAL
hassl-4543	506	1	https://doi.org/10.19030/jabr.v31i3.9236 lanis	PERSON
hassl-4543	506	2	r.	NORP
hassl-4543	506	3	richardson	GPE
hassl-4543	506	4	2017	CARDINAL
hassl-4543	508	1	journal of business ethics	ORG
hassl-4543	508	2	144(3	CARDINAL
hassl-4543	508	3	577	CARDINAL
hassl-4543	509	1	https://doi.org/10.1007/s10551-015-2815-x lee	PERSON
hassl-4543	509	2	r.-j.	PERSON
hassl-4543	509	3	h.-s	PRODUCT
hassl-4543	510	1	2018	DATE
hassl-4543	512	1	8(6	CARDINAL
hassl-4543	512	2	17	CARDINAL
hassl-4543	513	1	b., & seyyedi	ORG
hassl-4543	513	2	s. j. (	PERSON
hassl-4543	513	3	2015	CARDINAL
hassl-4543	515	1	6(20	CARDINAL
hassl-4543	515	2	83	CARDINAL
hassl-4543	516	1	maydew	ORG
hassl-4543	516	2	e., & shackelford	ORG
hassl-4543	516	3	d. (	GPE
hassl-4543	516	4	2005	DATE
hassl-4543	518	1	cambridge	GPE
hassl-4543	518	2	mass.	GPE
hassl-4543	518	3	usa: national bureau of economic research	ORG
hassl-4543	519	1	e., & vähämaa	ORG
hassl-4543	519	2	s.	PERSON
hassl-4543	519	3	2010	DATE
hassl-4543	521	1	629	CARDINAL
hassl-4543	522	1	https://doi.org/10.1108/03074351011050343 richardson	PERSON
hassl-4543	522	2	taylor	PERSON
hassl-4543	522	3	& lanis	PERSON
hassl-4543	522	4	r.	NORP
hassl-4543	522	5	2016	DATE
hassl-4543	523	1	australia	GPE
hassl-4543	524	1	29(3	CARDINAL
hassl-4543	524	2	313	CARDINAL
hassl-4543	525	1	https://doi.org/10.1108/arj-09-2014-0079 riguen	PERSON
hassl-4543	525	2	r.	NORP
hassl-4543	525	3	salhi	GPE
hassl-4543	525	4	b., & jarboui, a.	ORG
hassl-4543	525	5	2020	DATE
hassl-4543	528	1	40(1/2	CARDINAL
hassl-4543	528	2	114	CARDINAL
hassl-4543	529	1	seidman	PERSON
hassl-4543	529	2	j., & stomberg	ORG
hassl-4543	529	3	2011	DATE
hassl-4543	531	1	63(1	CARDINAL
hassl-4543	531	2	113	CARDINAL
hassl-4543	532	1	whittington	PERSON
hassl-4543	532	2	1993	DATE
hassl-4543	534	1	23(sup1	CARDINAL
hassl-4543	534	2	311	CARDINAL
hassl-4543	535	1	wooldridge	PERSON
hassl-4543	535	2	j. m.	PERSON
hassl-4543	535	3	2010	DATE
hassl-4543	536	1	2nd	ORDINAL
hassl-4543	537	1	cambridge	GPE
hassl-4543	538	1	zeng	PERSON
hassl-4543	538	2	t.	GPE
hassl-4543	538	3	2019	CARDINAL
hassl-4543	540	1	asian	NORP
hassl-4543	540	2	401	CARDINAL
hassl-4543	540	3	social sciences letters	ORG
hassl-4543	543	1	https://doi.org/10.19030/jabr.v31i3.9236 https://doi.org/10.1007/s10551-015-2815-x	PRODUCT
hassl-4543	543	2	https://doi.org/10.1108/ara-09-2018-0179	PERSON