id	sid	eid	entity	type
hassl-836	1	1	12	CARDINAL
hassl-836	1	2	2020	DATE
hassl-836	3	1	malaysia	GPE
hassl-836	3	2	mohd ali1	PERSON
hassl-836	3	3	haron2 nur ain othman3	PERSON
hassl-836	3	4	hasnan4	ORG
hassl-836	3	5	universiti teknologi	PERSON
hassl-836	3	6	mara selangor	PERSON
hassl-836	3	7	kampus puncak alam	PERSON
hassl-836	3	8	selangor	GPE
hassl-836	3	9	malaysia	GPE
hassl-836	4	1	24 september 2019	DATE
hassl-836	4	2	29	CARDINAL
hassl-836	4	3	october 2019	DATE
hassl-836	4	4	4	CARDINAL
hassl-836	4	5	december 2019	DATE
hassl-836	4	6	27	CARDINAL
hassl-836	4	7	january 2020	DATE
hassl-836	4	8	malaysia	GPE
hassl-836	7	1	malaysian	NORP
hassl-836	9	1	409	CARDINAL
hassl-836	9	2	malaysia	GPE
hassl-836	11	1	social sciences	ORG
hassl-836	12	1	malaysian	NORP
hassl-836	16	1	1	CARDINAL
hassl-836	20	1	social sciences	ORG
hassl-836	20	2	2020	DATE
hassl-836	20	3	8	CARDINAL
hassl-836	20	4	1	CARDINAL
hassl-836	21	1	12-22	CARDINAL
hassl-836	22	1	2312-4318	CARDINAL
hassl-836	22	2	2312-5659	DATE
hassl-836	22	3	10.18488	CARDINAL
hassl-836	23	1	2020	DATE
hassl-836	25	1	social sciences letters	ORG
hassl-836	25	2	2020	DATE
hassl-836	25	3	8(1	CARDINAL
hassl-836	25	4	12-22 13	DATE
hassl-836	25	5	2020	DATE
hassl-836	39	1	tassadaq	ORG
hassl-836	39	2	malik	PERSON
hassl-836	39	3	2015	DATE
hassl-836	42	1	enron	ORG
hassl-836	42	2	2012	DATE
hassl-836	44	1	hamid et al	PERSON
hassl-836	45	1	2012	DATE
hassl-836	45	2	malaysia	GPE
hassl-836	45	3	sime darby berhad	PERSON
hassl-836	46	1	quarterly	DATE
hassl-836	46	2	berhad	GPE
hassl-836	47	1	hamid et al	PERSON
hassl-836	48	1	2012	DATE
hassl-836	52	1	li	PERSON
hassl-836	52	2	richie	PERSON
hassl-836	52	3	2016	DATE
hassl-836	52	4	2012	DATE
hassl-836	53	1	the current year	DATE
hassl-836	53	2	nyabuti et al.	PERSON
hassl-836	53	3	2015	DATE
hassl-836	54	1	desai	PERSON
hassl-836	54	2	dharmapala	GPE
hassl-836	54	3	2009	DATE
hassl-836	54	4	2014	DATE
hassl-836	56	1	2014	DATE
hassl-836	56	2	social sciences letters	ORG
hassl-836	56	3	2020	DATE
hassl-836	56	4	8(1	CARDINAL
hassl-836	56	5	12	CARDINAL
hassl-836	56	6	2020	DATE
hassl-836	59	1	malaysia	GPE
hassl-836	60	1	first	ORDINAL
hassl-836	62	1	2	CARDINAL
hassl-836	62	2	2.1	CARDINAL
hassl-836	64	1	1970s	DATE
hassl-836	65	1	balaciu	ORG
hassl-836	65	2	2011	DATE
hassl-836	66	1	bhasin	GPE
hassl-836	66	2	2016	DATE
hassl-836	67	1	marin et al	PERSON
hassl-836	68	1	2015	CARDINAL
hassl-836	72	1	2004	DATE
hassl-836	73	1	diana	PERSON
hassl-836	76	1	2014	DATE
hassl-836	79	1	2.2	CARDINAL
hassl-836	83	1	2014	DATE
hassl-836	85	1	atik	ORG
hassl-836	85	2	2009	DATE
hassl-836	85	3	alexandri	PERSON
hassl-836	85	4	anjani	NORP
hassl-836	85	5	2014	DATE
hassl-836	86	1	2004	DATE
hassl-836	87	1	social sciences letters	ORG
hassl-836	87	2	2020	DATE
hassl-836	87	3	8(1	CARDINAL
hassl-836	87	4	12	CARDINAL
hassl-836	87	5	2020	DATE
hassl-836	89	1	alexandri	PERSON
hassl-836	89	2	anjani	NORP
hassl-836	89	3	2014	DATE
hassl-836	90	1	1997	DATE
hassl-836	93	1	2011	DATE
hassl-836	94	1	the current year	DATE
hassl-836	94	2	the subsequent year	DATE
hassl-836	100	1	2017	DATE
hassl-836	101	1	malaysia	GPE
hassl-836	102	1	2.3	CARDINAL
hassl-836	104	1	fisher	ORG
hassl-836	104	2	2014	DATE
hassl-836	105	1	the current financial year	DATE
hassl-836	107	1	kenya	GPE
hassl-836	107	2	amat	ORG
hassl-836	107	3	gowthorpe	NORP
hassl-836	107	4	2004	DATE
hassl-836	110	1	2013	DATE
hassl-836	111	1	the year	DATE
hassl-836	111	2	desai	PERSON
hassl-836	111	3	dharmapala	GPE
hassl-836	111	4	2009	DATE
hassl-836	112	1	two	CARDINAL
hassl-836	115	1	2012	DATE
hassl-836	117	1	malaysia	GPE
hassl-836	118	1	2.4	CARDINAL
hassl-836	119	1	jensen	PERSON
hassl-836	119	2	1976	DATE
hassl-836	120	1	2012	DATE
hassl-836	121	1	social sciences letters	ORG
hassl-836	121	2	2020	DATE
hassl-836	121	3	8(1	CARDINAL
hassl-836	121	4	12	CARDINAL
hassl-836	121	5	2020	DATE
hassl-836	124	1	yadav	PERSON
hassl-836	124	2	2014	DATE
hassl-836	125	1	1989	DATE
hassl-836	128	1	two	CARDINAL
hassl-836	129	1	2015	DATE
hassl-836	133	1	3	CARDINAL
hassl-836	134	1	malaysia	GPE
hassl-836	135	1	malaysia	GPE
hassl-836	136	1	806	CARDINAL
hassl-836	136	2	malaysia	GPE
hassl-836	136	3	only 409	CARDINAL
hassl-836	138	1	12 months	DATE
hassl-836	138	2	1 january 2016	DATE
hassl-836	138	3	31 december 2016	DATE
hassl-836	138	4	409	CARDINAL
hassl-836	139	1	microsoft	ORG
hassl-836	139	2	spss	ORG
hassl-836	140	1	1	CARDINAL
hassl-836	142	1	805	CARDINAL
hassl-836	142	2	25	CARDINAL
hassl-836	142	3	18	CARDINAL
hassl-836	142	4	353	CARDINAL
hassl-836	142	5	1/1/2016 31/12/2016	DATE
hassl-836	142	6	409 3.1	CARDINAL
hassl-836	144	1	2013	DATE
hassl-836	146	1	3.2	CARDINAL
hassl-836	147	1	3.2.1	CARDINAL
hassl-836	148	1	jones	PERSON
hassl-836	148	2	1991	DATE
hassl-836	149	1	jones	PERSON
hassl-836	149	2	two	CARDINAL
hassl-836	151	1	jones	PERSON
hassl-836	151	2	1991	DATE
hassl-836	152	1	1995	DATE
hassl-836	152	2	social sciences letters	ORG
hassl-836	152	3	2020	DATE
hassl-836	152	4	8(1	CARDINAL
hassl-836	152	5	12	CARDINAL
hassl-836	152	6	2020	DATE
hassl-836	156	1	jones	PERSON
hassl-836	156	2	1991	DATE
hassl-836	157	1	1 +	CARDINAL
hassl-836	158	1	+ 3	DATE
hassl-836	158	2	ppe	ORG
hassl-836	158	3	1	CARDINAL
hassl-836	158	4	+ 2	CARDINAL
hassl-836	158	5	t-1 revt =	ORG
hassl-836	159	1	year	DATE
hassl-836	159	2	year	DATE
hassl-836	159	3	t-1 rect =	ORG
hassl-836	159	4	year	DATE
hassl-836	159	5	year	DATE
hassl-836	159	6	t-1 ppe	ORG
hassl-836	159	7	year t	DATE
hassl-836	159	8	t-1 1,	ORG
hassl-836	159	9	2	DATE
hassl-836	159	10	3	CARDINAL
hassl-836	160	1	two	CARDINAL
hassl-836	160	2	one	CARDINAL
hassl-836	161	1	1	CARDINAL
hassl-836	161	2	2	CARDINAL
hassl-836	161	3	3	CARDINAL
hassl-836	161	4	microsoft	ORG
hassl-836	162	1	1	CARDINAL
hassl-836	162	2	2	DATE
hassl-836	162	3	3	CARDINAL
hassl-836	162	4	1 +	CARDINAL
hassl-836	163	1	+ 3	DATE
hassl-836	163	2	ppe	ORG
hassl-836	163	3	accrual	DATE
hassl-836	163	4	3.2.2	CARDINAL
hassl-836	164	1	2013	DATE
hassl-836	165	1	etr1	ORG
hassl-836	165	2	the year	DATE
hassl-836	166	1	etr 2	ORG
hassl-836	166	2	noor et al.	PERSON
hassl-836	166	3	2008	DATE
hassl-836	167	1	etr 1	DATE
hassl-836	168	1	lee et al.	PERSON
hassl-836	168	2	2015	DATE
hassl-836	169	1	the year	DATE
hassl-836	169	2	etr	CARDINAL
hassl-836	170	1	2	CARDINAL
hassl-836	174	1	multiple linear	ORG
hassl-836	175	1	social sciences letters	ORG
hassl-836	175	2	2020	DATE
hassl-836	175	3	8(1	CARDINAL
hassl-836	175	4	12	CARDINAL
hassl-836	175	5	2020	DATE
hassl-836	177	1	table-2	PERSON
hassl-836	180	1	jones	ORG
hassl-836	180	2	1991	DATE
hassl-836	182	1	4	CARDINAL
hassl-836	182	2	4.1	CARDINAL
hassl-836	183	1	3	CARDINAL
hassl-836	186	1	max	PERSON
hassl-836	186	2	61.73	CARDINAL
hassl-836	186	3	0.52	CARDINAL
hassl-836	186	4	0.552	CARDINAL
hassl-836	186	5	347.97	CARDINAL
hassl-836	186	6	57.227	CARDINAL
hassl-836	186	7	409	CARDINAL
hassl-836	186	8	3	CARDINAL
hassl-836	186	9	1.911	CARDINAL
hassl-836	186	10	11.946	CARDINAL
hassl-836	187	1	409	CARDINAL
hassl-836	187	2	1.911%	PERCENT
hassl-836	188	1	61.73%	PERCENT
hassl-836	189	1	0.52	CARDINAL
hassl-836	189	2	0.552	CARDINAL
hassl-836	190	1	second	ORDINAL
hassl-836	190	2	347.97%	PERCENT
hassl-836	190	3	409	CARDINAL
hassl-836	191	1	8.157	CARDINAL
hassl-836	191	2	57.227	CARDINAL
hassl-836	191	3	4.2	CARDINAL
hassl-836	192	1	4	CARDINAL
hassl-836	193	1	more than 1%	PERCENT
hassl-836	193	2	less than 2	CARDINAL
hassl-836	196	1	0.999 1.001	CARDINAL
hassl-836	196	2	0.999	CARDINAL
hassl-836	196	3	4.3	CARDINAL
hassl-836	197	1	multiple linear	ORG
hassl-836	200	1	social sciences letters	ORG
hassl-836	200	2	2020	DATE
hassl-836	200	3	8(1	CARDINAL
hassl-836	200	4	12	CARDINAL
hassl-836	200	5	2020	DATE
hassl-836	202	1	5	CARDINAL
hassl-836	202	2	0.021	CARDINAL
hassl-836	202	3	only 2.1%	PERCENT
hassl-836	203	1	1.6%	PERCENT
hassl-836	204	1	table-5.	ORG
hassl-836	208	1	2.377	CARDINAL
hassl-836	208	2	1.064	MONEY
hassl-836	208	3	0.11	CARDINAL
hassl-836	208	4	2.234 0.026	CARDINAL
hassl-836	208	5	0.019	CARDINAL
hassl-836	208	6	0.064	CARDINAL
hassl-836	208	7	0.021	CARDINAL
hassl-836	209	1	malaysian	NORP
hassl-836	210	1	5	CARDINAL
hassl-836	210	2	2.377	CARDINAL
hassl-836	210	3	1%	PERCENT
hassl-836	213	1	amat	ORG
hassl-836	213	2	gowthorpe	NORP
hassl-836	213	3	2004	DATE
hassl-836	214	1	tassadaq	ORG
hassl-836	214	2	malik	PERSON
hassl-836	214	3	2015	DATE
hassl-836	216	1	4.5	CARDINAL
hassl-836	217	1	5	CARDINAL
hassl-836	218	1	5%	PERCENT
hassl-836	220	1	0.019 %	PERCENT
hassl-836	221	1	malaysia	GPE
hassl-836	222	1	5	CARDINAL
hassl-836	228	1	malaysia	GPE
hassl-836	230	1	social sciences letters	ORG
hassl-836	230	2	2020	DATE
hassl-836	230	3	8(1	CARDINAL
hassl-836	230	4	12	CARDINAL
hassl-836	230	5	2020	DATE
hassl-836	242	1	malaysia	GPE
hassl-836	246	1	firstly	ORDINAL
hassl-836	246	2	between 20.5 percent and 48 percent	PERCENT
hassl-836	248	1	secondly	ORDINAL
hassl-836	248	2	only one year	DATE
hassl-836	250	1	several year	DATE
hassl-836	253	1	avenue	GPE
hassl-836	255	1	the institute of research management	ORG
hassl-836	255	2	universiti teknologi mara	PERSON
hassl-836	255	3	malaysia	GPE
hassl-836	258	1	adebisi	PERSON
hassl-836	258	2	j. and d.o. gbegi	PERSON
hassl-836	258	3	2013	DATE
hassl-836	259	1	nigeria	GPE
hassl-836	260	1	american journal of humanities	ORG
hassl-836	260	2	1(3	CARDINAL
hassl-836	260	3	https://doi.org/10.11634/232907811301328	TIME
hassl-836	261	1	alexandri	PERSON
hassl-836	261	2	m.b.	GPE
hassl-836	261	3	w.k. anjani	GPE
hassl-836	261	4	2014	DATE
hassl-836	262	1	indonesia	GPE
hassl-836	263	1	3(1	CARDINAL
hassl-836	263	2	21	CARDINAL
hassl-836	264	1	s., a. dorestani	ORG
hassl-836	264	2	n. balsara	PERSON
hassl-836	264	3	2013	DATE
hassl-836	266	1	13(1	CARDINAL
hassl-836	266	2	22	CARDINAL
hassl-836	267	1	amat	ORG
hassl-836	267	2	c. gowthorpe	PERSON
hassl-836	267	3	2004	DATE
hassl-836	268	1	749	CARDINAL
hassl-836	269	1	social sciences letters	ORG
hassl-836	269	2	2020	DATE
hassl-836	269	3	8(1	CARDINAL
hassl-836	269	4	12	CARDINAL
hassl-836	269	5	2020	DATE
hassl-836	271	1	atik, a.	ORG
hassl-836	271	2	2009	DATE
hassl-836	272	1	turkish	NORP
hassl-836	273	1	b.a.	GPE
hassl-836	273	2	s.p. katz	ORG
hassl-836	273	3	s.o. rego	PERSON
hassl-836	273	4	2013	DATE
hassl-836	275	1	56(2-3	CARDINAL
hassl-836	276	1	bhasin	GPE
hassl-836	276	2	m.	PERSON
hassl-836	276	3	2016	DATE
hassl-836	277	1	india	GPE
hassl-836	278	1	european journal of accounting	ORG
hassl-836	278	2	suceava	ORG
hassl-836	278	3	4(1	DATE
hassl-836	278	4	10-30	DATE
hassl-836	279	1	r.	NORP
hassl-836	279	2	2014	DATE
hassl-836	280	1	dutch	NORP
hassl-836	281	1	33(5	CARDINAL
hassl-836	282	1	sloan	PERSON
hassl-836	282	2	a.p. sweeney, 1995.	ORG
hassl-836	284	1	193-225	CARDINAL
hassl-836	285	1	defond	ORG
hassl-836	285	2	m.l.	GPE
hassl-836	285	3	c.w. park	PERSON
hassl-836	285	4	1997	DATE
hassl-836	287	1	23(2	CARDINAL
hassl-836	288	1	desai	PERSON
hassl-836	288	2	m.a.	PERSON
hassl-836	288	3	d. dharmapala	GPE
hassl-836	288	4	2009	DATE
hassl-836	290	1	537	CARDINAL
hassl-836	291	1	diana	PERSON
hassl-836	291	2	b.	PERSON
hassl-836	291	3	p.c. madalina	PERSON
hassl-836	291	4	2007	DATE
hassl-836	292	1	the university of oradea	ORG
hassl-836	292	2	17(3	DATE
hassl-836	292	3	935	CARDINAL
hassl-836	293	1	fisher	ORG
hassl-836	293	2	j.m.	GPE
hassl-836	293	3	2014	DATE
hassl-836	295	1	boston university law review	ORG
hassl-836	295	2	337	CARDINAL
hassl-836	296	1	gherai	ORG
hassl-836	296	2	d.s.	GPE
hassl-836	296	3	d.e.	GPE
hassl-836	296	4	balaciu	ORG
hassl-836	296	5	2011	DATE
hassl-836	297	1	enron	ORG
hassl-836	298	1	13(1	DATE
hassl-836	298	2	34	CARDINAL
hassl-836	299	1	hamid	PERSON
hassl-836	299	2	f.	PERSON
hassl-836	299	3	h.a. hashim	PERSON
hassl-836	299	4	z. salleh	PERSON
hassl-836	299	5	2012	DATE
hassl-836	300	1	malaysia	GPE
hassl-836	301	1	65	CARDINAL
hassl-836	302	1	2017	DATE
hassl-836	303	1	saudi	NORP
hassl-836	304	1	international journal of economics	ORG
hassl-836	304	2	7(2	CARDINAL
hassl-836	304	3	283	CARDINAL
hassl-836	305	1	jensen	PERSON
hassl-836	305	2	m.c.	GPE
hassl-836	305	3	w.h. meckling	PERSON
hassl-836	305	4	1976	DATE
hassl-836	307	1	journal of financial economics	ORG
hassl-836	307	2	3(4	CARDINAL
hassl-836	308	1	jones	PERSON
hassl-836	308	2	j.j.	PERSON
hassl-836	308	3	1991	DATE
hassl-836	310	1	journal of accounting research	ORG
hassl-836	310	2	29(2	CARDINAL
hassl-836	311	1	kamau	PERSON
hassl-836	311	2	c.g.	GPE
hassl-836	311	3	mutiso	PERSON
hassl-836	311	4	2012	DATE
hassl-836	312	1	kenya	GPE
hassl-836	313	1	journal of business	ORG
hassl-836	313	2	quarterly	DATE
hassl-836	313	3	4(2	CARDINAL
hassl-836	313	4	77-84	DATE
hassl-836	314	1	kamau	ORG
hassl-836	314	2	c.g.	GPE
hassl-836	314	3	mutiso	PERSON
hassl-836	314	4	2012	DATE
hassl-836	315	1	kenya	GPE
hassl-836	316	1	journal of business	ORG
hassl-836	316	2	quarterly	DATE
hassl-836	316	3	4(2	CARDINAL
hassl-836	316	4	77	DATE
hassl-836	317	1	kamau	ORG
hassl-836	317	2	c.g.	GPE
hassl-836	317	3	g.s. namusonge	PERSON
hassl-836	317	4	w.o. bichanga	ORG
hassl-836	317	5	2015	DATE
hassl-836	318	1	nairobi securities exchange	ORG
hassl-836	319	1	strategic journal of business & change management	ORG
hassl-836	319	2	2(2	CARDINAL
hassl-836	319	3	2230-2248	DATE
hassl-836	320	1	lee	PERSON
hassl-836	320	2	b.b.	GPE
hassl-836	320	3	a. dobiyanski	PERSON
hassl-836	320	4	s. minton	PERSON
hassl-836	320	5	2015	DATE
hassl-836	322	1	17(3	DATE
hassl-836	322	2	21	DATE
hassl-836	323	1	li	PERSON
hassl-836	323	2	s.	PERSON
hassl-836	323	3	n. richie	PERSON
hassl-836	323	4	2016	DATE
hassl-836	325	1	china journal of accounting research	ORG
hassl-836	325	2	9(3	DATE
hassl-836	325	3	175190.available	CARDINAL
hassl-836	325	4	https://doi.org/10.1016/j.cjar.2016.03.001	NORP
hassl-836	326	1	marin	GPE
hassl-836	326	2	a.-m.	GPE
hassl-836	326	3	e. murgu	PERSON
hassl-836	327	1	2015	DATE
hassl-836	329	1	journal of business management	ORG
hassl-836	329	2	4(6	DATE
hassl-836	329	3	1-8	DATE
hassl-836	330	1	noor	GPE
hassl-836	330	2	r.m.	GPE
hassl-836	330	3	n.a.	GPE
hassl-836	330	4	2008	DATE
hassl-836	331	1	malaysian	NORP
hassl-836	332	1	7(1	DATE
hassl-836	332	2	1-20	CARDINAL
hassl-836	333	1	nyabuti	ORG
hassl-836	333	2	v.o.	GPE
hassl-836	333	3	f. memba	PERSON
hassl-836	333	4	c.n. chege	GPE
hassl-836	333	5	2015	DATE
hassl-836	334	1	the nairobi securities exchange	ORG
hassl-836	334	2	kenya	GPE
hassl-836	335	1	international journal of management	ORG
hassl-836	335	2	3(2	CARDINAL
hassl-836	335	3	46	CARDINAL
hassl-836	336	1	social sciences letters	ORG
hassl-836	336	2	2020	DATE
hassl-836	336	3	8(1	CARDINAL
hassl-836	336	4	12	CARDINAL
hassl-836	336	5	2020	DATE
hassl-836	338	1	salome	ORG
hassl-836	338	2	e.n.	GPE
hassl-836	338	3	m.i. ogbonna	GPE
hassl-836	338	4	2012	DATE
hassl-836	340	1	kuwait	GPE
hassl-836	340	2	arabian	NORP
hassl-836	340	3	1-30	DATE
hassl-836	341	1	schipper, k., 1989.	ORG
hassl-836	343	1	december	DATE
hassl-836	344	1	91-102	CARDINAL
hassl-836	345	1	shah	PERSON
hassl-836	345	2	s.z.a.	GPE
hassl-836	345	3	s. butt	PERSON
hassl-836	345	4	2011	DATE
hassl-836	347	1	2011	DATE
hassl-836	347	2	16	CARDINAL
hassl-836	347	3	iacsit press	ORG
hassl-836	347	4	singapore	GPE
hassl-836	348	1	96-102	CARDINAL
hassl-836	349	1	g. breton	PERSON
hassl-836	349	2	2004	DATE
hassl-836	351	1	3(1	CARDINAL
hassl-836	352	1	tassadaq	PERSON
hassl-836	352	2	f.	PERSON
hassl-836	352	3	q.a. malik	GPE
hassl-836	352	4	2015	DATE
hassl-836	353	1	creative accounting & financial	ORG
hassl-836	353	2	model development &	ORG
hassl-836	354	1	international journal of economics	ORG
hassl-836	354	2	5(2	DATE
hassl-836	354	3	544	CARDINAL
hassl-836	355	1	b.	PERSON
hassl-836	355	2	2014	DATE
hassl-836	357	1	social sciences research	ORG
hassl-836	357	2	3(1	CARDINAL
hassl-836	357	3	38	CARDINAL
hassl-836	358	1	social sciences letters	ORG