id	sid	eid	entity	type
hassl-859	1	1	280	CARDINAL
hassl-859	1	2	2020	DATE
hassl-859	3	1	malaysia	GPE
hassl-859	3	2	mohd fariz1	PERSON
hassl-859	3	3	zulkepli3	GPE
hassl-859	4	1	kamaluddin4 1,3,4faculty	PERSON
hassl-859	4	2	universiti teknologi mara	PERSON
hassl-859	4	3	uitm	GPE
hassl-859	4	4	selangor	GPE
hassl-859	4	5	alam campus	PERSON
hassl-859	4	6	bandar puncak alam	PERSON
hassl-859	4	7	malaysia	GPE
hassl-859	5	1	2accounting research institute	ORG
hassl-859	5	2	universiti teknologi mara	PERSON
hassl-859	5	3	uitm	GPE
hassl-859	5	4	shah alam campus	PERSON
hassl-859	5	5	shah alam	PERSON
hassl-859	5	6	universiti teknologi mara	PERSON
hassl-859	5	7	uitm	GPE
hassl-859	5	8	alam campus	PERSON
hassl-859	5	9	bandar puncak alam	PERSON
hassl-859	5	10	malaysia	GPE
hassl-859	6	1	27	CARDINAL
hassl-859	6	2	april 2020	DATE
hassl-859	6	3	2 june 2020	DATE
hassl-859	6	4	6 july 2020	DATE
hassl-859	6	5	23	CARDINAL
hassl-859	6	6	july 2020	DATE
hassl-859	6	7	malaysia	GPE
hassl-859	8	1	malaysia	GPE
hassl-859	10	1	144	CARDINAL
hassl-859	10	2	2012	DATE
hassl-859	10	3	2017	DATE
hassl-859	11	1	malaysia	GPE
hassl-859	12	1	islamic	NORP
hassl-859	12	2	malaysia	GPE
hassl-859	14	1	one	CARDINAL
hassl-859	14	2	two	CARDINAL
hassl-859	14	3	basu	PERSON
hassl-859	14	4	1997	DATE
hassl-859	14	5	khan	GPE
hassl-859	14	6	watts	GPE
hassl-859	14	7	2009	DATE
hassl-859	15	1	1	CARDINAL
hassl-859	15	2	islamic	NORP
hassl-859	15	3	icm	ORG
hassl-859	15	4	malaysia	GPE
hassl-859	15	5	2050	DATE
hassl-859	16	1	icm	ORG
hassl-859	16	2	islamic	NORP
hassl-859	16	3	mohd	PERSON
hassl-859	16	4	ismail	PERSON
hassl-859	16	5	2015	DATE
hassl-859	17	1	malaysia	GPE
hassl-859	17	2	icm	ORG
hassl-859	17	3	malaysia	GPE
hassl-859	18	1	malaysian	NORP
hassl-859	18	2	half	CARDINAL
hassl-859	18	3	rm54 billion	MONEY
hassl-859	18	4	malaysia	GPE
hassl-859	18	5	2017/2018	DATE
hassl-859	19	1	malaysian	NORP
hassl-859	19	2	49.5%	PERCENT
hassl-859	19	3	2010	DATE
hassl-859	19	4	2015	DATE
hassl-859	19	5	only 39.1%	PERCENT
hassl-859	19	6	islamic	NORP
hassl-859	19	7	malaysia	GPE
hassl-859	19	8	2017/2018	DATE
hassl-859	20	1	icm	ORG
hassl-859	20	2	2020	DATE
hassl-859	20	3	8	CARDINAL
hassl-859	20	4	3	CARDINAL
hassl-859	20	5	280	CARDINAL
hassl-859	21	1	2312-4318	CARDINAL
hassl-859	21	2	2312-5659	DATE
hassl-859	21	3	10.18488	CARDINAL
hassl-859	21	4	2020	DATE
hassl-859	23	1	https://orcid.org/0000-0002-0009-4647	ORG
hassl-859	23	2	https://orcid.org/0000-0002-8111-3458 https://orcid.org/0000-0002-0009-4647 https://orcid.org/0000-0003-3943-9988	ORG
hassl-859	24	1	social sciences letters	ORG
hassl-859	24	2	2020	DATE
hassl-859	24	3	8(3	DATE
hassl-859	24	4	280	CARDINAL
hassl-859	24	5	2020	DATE
hassl-859	27	1	wan	PERSON
hassl-859	27	2	kamarudin, & sarman	ORG
hassl-859	27	3	2015	DATE
hassl-859	32	1	mohammed	ORG
hassl-859	32	2	ahmed, & ji	ORG
hassl-859	32	3	2017	DATE
hassl-859	33	1	one	CARDINAL
hassl-859	34	1	islamic	NORP
hassl-859	35	1	rahman	PERSON
hassl-859	35	2	yammeesri	GPE
hassl-859	35	3	perera	PERSON
hassl-859	35	4	2010	DATE
hassl-859	39	1	farooq	PERSON
hassl-859	39	2	2015	CARDINAL
hassl-859	39	3	mcguire	PERSON
hassl-859	39	4	omer	PERSON
hassl-859	39	5	2012	DATE
hassl-859	39	6	wan et al	PERSON
hassl-859	40	1	2015	CARDINAL
hassl-859	41	1	abdul-rahman	ORG
hassl-859	41	2	rahman	PERSON
hassl-859	41	3	courtenay	GPE
hassl-859	41	4	2012	DATE
hassl-859	41	5	islamic	NORP
hassl-859	41	6	malaysian	NORP
hassl-859	43	1	wan et al	PERSON
hassl-859	44	1	2015	DATE
hassl-859	44	2	abdul-rahman et al	PERSON
hassl-859	45	1	2012	DATE
hassl-859	46	1	more than 100 years old	DATE
hassl-859	47	1	artiach & clarkson	ORG
hassl-859	47	2	2013	DATE
hassl-859	47	3	ruch & taylor	ORG
hassl-859	47	4	2015	DATE
hassl-859	48	1	khan & watts	ORG
hassl-859	48	2	2009	DATE
hassl-859	48	3	wang	ORG
hassl-859	48	4	2007	DATE
hassl-859	50	1	basu	PERSON
hassl-859	50	2	1997	DATE
hassl-859	52	1	malaysia	GPE
hassl-859	53	1	section 2	LAW
hassl-859	53	2	section 3	LAW
hassl-859	53	3	section 4	LAW
hassl-859	53	4	section 5	LAW
hassl-859	54	1	2	CARDINAL
hassl-859	54	2	2.1	CARDINAL
hassl-859	55	1	islamic	NORP
hassl-859	55	2	icm	ORG
hassl-859	55	3	1992	DATE
hassl-859	55	4	icm	ORG
hassl-859	55	5	malaysia	GPE
hassl-859	55	6	islamic	NORP
hassl-859	55	7	the securities commission	ORG
hassl-859	55	8	malaysia	GPE
hassl-859	55	9	islamic	NORP
hassl-859	55	10	malaysia	GPE
hassl-859	55	11	mohd	GPE
hassl-859	55	12	social sciences letters	ORG
hassl-859	55	13	2020	DATE
hassl-859	55	14	8(3	DATE
hassl-859	55	15	280	CARDINAL
hassl-859	55	16	2020	DATE
hassl-859	57	1	yusof & abd, 2008	ORG
hassl-859	58	1	mohd	PERSON
hassl-859	59	1	2015	DATE
hassl-859	59	2	icm	ORG
hassl-859	59	3	islamic	NORP
hassl-859	60	1	iqbal	PERSON
hassl-859	60	2	2006	DATE
hassl-859	60	3	icm	ORG
hassl-859	60	4	islamic	NORP
hassl-859	61	1	icm	ORG
hassl-859	62	1	icm	ORG
hassl-859	62	2	maisir	PERSON
hassl-859	62	3	sc	GPE
hassl-859	62	4	one	CARDINAL
hassl-859	62	5	icm	ORG
hassl-859	62	6	malaysia	GPE
hassl-859	63	1	icm	ORG
hassl-859	63	2	muslim	NORP
hassl-859	64	1	june 1997	DATE
hassl-859	64	2	islam	NORP
hassl-859	64	3	malaysia bhd	GPE
hassl-859	64	4	first	ORDINAL
hassl-859	64	5	1983	DATE
hassl-859	65	1	islamic	NORP
hassl-859	66	1	sc	GPE
hassl-859	66	2	the shariah advisory council (hereafter	ORG
hassl-859	66	3	icm	ORG
hassl-859	67	1	may 1996	DATE
hassl-859	67	2	islamic	NORP
hassl-859	67	3	islamic	NORP
hassl-859	67	4	islamic economics	ORG
hassl-859	67	5	wan et al.	PERSON
hassl-859	67	6	2015	DATE
hassl-859	68	1	one	CARDINAL
hassl-859	69	1	2012	DATE
hassl-859	70	1	muslims	NORP
hassl-859	70	2	islam	ORG
hassl-859	72	1	2012	DATE
hassl-859	78	1	malaysia	GPE
hassl-859	78	2	malaysia	GPE
hassl-859	78	3	malaysia	GPE
hassl-859	79	1	masb	DATE
hassl-859	80	1	2.2	CARDINAL
hassl-859	81	1	malaysia	GPE
hassl-859	81	2	1997	DATE
hassl-859	81	3	malaysian	NORP
hassl-859	81	4	malaysian	NORP
hassl-859	83	1	twenty-four	CARDINAL
hassl-859	83	2	malaysian	NORP
hassl-859	83	3	2000	DATE
hassl-859	84	1	malaysia	GPE
hassl-859	84	2	2008	DATE
hassl-859	84	3	masb	DATE
hassl-859	84	4	dato	ORG
hassl-859	84	5	zainal abidin putih	PERSON
hassl-859	85	1	the malaysian institute of accountants	ORG
hassl-859	85	2	mia	PERSON
hassl-859	85	3	31 december 2012	DATE
hassl-859	85	4	the earliest financial year-end	DATE
hassl-859	86	1	malaysia	GPE
hassl-859	87	1	social sciences letters	ORG
hassl-859	87	2	2020	DATE
hassl-859	87	3	8(3	DATE
hassl-859	87	4	280	CARDINAL
hassl-859	87	5	2020	DATE
hassl-859	89	1	1967	DATE
hassl-859	89	2	basu, 1997	ORG
hassl-859	92	1	whittington	GPE
hassl-859	94	1	2010	DATE
hassl-859	95	1	abdul wahab	PERSON
hassl-859	95	2	2018	DATE
hassl-859	96	1	the later period	DATE
hassl-859	97	1	islamic	NORP
hassl-859	97	2	islamic	NORP
hassl-859	97	3	awang & mokhtar,	ORG
hassl-859	97	4	2012	DATE
hassl-859	98	1	37	DATE
hassl-859	98	2	2020	DATE
hassl-859	101	1	2018	DATE
hassl-859	102	1	2018	DATE
hassl-859	103	1	march 2018	DATE
hassl-859	103	2	2010	DATE
hassl-859	103	3	2018	DATE
hassl-859	104	1	2018	DATE
hassl-859	105	1	prudence	PERSON
hassl-859	105	2	2018	DATE
hassl-859	106	1	barker	PERSON
hassl-859	106	2	2015	DATE
hassl-859	107	1	2018	DATE
hassl-859	109	1	islamic	NORP
hassl-859	111	1	2.3	CARDINAL
hassl-859	112	1	mohd radzi	PERSON
hassl-859	112	2	islam, & ibrahim	ORG
hassl-859	112	3	2011	DATE
hassl-859	112	4	2014	DATE
hassl-859	113	1	ugwuanyi (	ORG
hassl-859	113	2	2018	DATE
hassl-859	114	1	abdul wahab	PERSON
hassl-859	114	2	2018	DATE
hassl-859	114	3	one	CARDINAL
hassl-859	115	1	aminu & hassan, 2018	ORG
hassl-859	116	1	social sciences letters	ORG
hassl-859	116	2	2020	DATE
hassl-859	116	3	8(3	DATE
hassl-859	116	4	280	CARDINAL
hassl-859	116	5	284	CARDINAL
hassl-859	116	6	2020	DATE
hassl-859	118	1	basu	PERSON
hassl-859	118	2	1997	DATE
hassl-859	121	1	ball & shivakumar	ORG
hassl-859	121	2	2006	DATE
hassl-859	122	1	2003	DATE
hassl-859	123	1	mohammed et al	PERSON
hassl-859	124	1	2017	CARDINAL
hassl-859	125	1	two	CARDINAL
hassl-859	125	2	aminu & hassan	ORG
hassl-859	125	3	2017	DATE
hassl-859	125	4	ismail & elbolok, 2011	ORG
hassl-859	126	1	ryan	PERSON
hassl-859	126	2	2005	DATE
hassl-859	128	1	aminu & hassan	ORG
hassl-859	128	2	2017	DATE
hassl-859	128	3	ismail & elbolok,	ORG
hassl-859	128	4	2011	DATE
hassl-859	128	5	khan & watts	ORG
hassl-859	128	6	2009	DATE
hassl-859	132	1	alipour	ORG
hassl-859	132	2	2013	DATE
hassl-859	132	3	aminu & hassan	ORG
hassl-859	132	4	2017	DATE
hassl-859	132	5	beaver & ryan	ORG
hassl-859	132	6	2005	DATE
hassl-859	132	7	ismail & elbolok,	ORG
hassl-859	132	8	2011	DATE
hassl-859	132	9	khan & watts	ORG
hassl-859	132	10	2009	DATE
hassl-859	135	1	mohammed et al.	PERSON
hassl-859	135	2	2017	DATE
hassl-859	136	1	basu	PERSON
hassl-859	136	2	1997	DATE
hassl-859	136	3	khan	GPE
hassl-859	136	4	watts	GPE
hassl-859	136	5	2009	DATE
hassl-859	136	6	two	CARDINAL
hassl-859	136	7	aminu	ORG
hassl-859	136	8	hassan	PERSON
hassl-859	136	9	2017	CARDINAL
hassl-859	136	10	mohammed et al	PERSON
hassl-859	137	1	2017	CARDINAL
hassl-859	140	1	islamic	NORP
hassl-859	140	2	islamic	NORP
hassl-859	140	3	wan et al.	PERSON
hassl-859	140	4	2015	DATE
hassl-859	141	1	maisir	PERSON
hassl-859	143	1	islamic	NORP
hassl-859	145	1	social sciences letters	ORG
hassl-859	145	2	2020	DATE
hassl-859	145	3	8(3	DATE
hassl-859	145	4	280	CARDINAL
hassl-859	145	5	2020	DATE
hassl-859	147	1	2.4	CARDINAL
hassl-859	148	1	neely	ORG
hassl-859	148	2	2002	DATE
hassl-859	151	1	chen	PERSON
hassl-859	151	2	2016	DATE
hassl-859	152	1	garcía lara	PERSON
hassl-859	152	2	garcía osma	ORG
hassl-859	152	3	2016	DATE
hassl-859	156	1	nguyen (	ORG
hassl-859	156	2	2001	DATE
hassl-859	157	1	the year	DATE
hassl-859	158	1	2006	DATE
hassl-859	159	1	hossain	PERSON
hassl-859	159	2	2008	DATE
hassl-859	159	3	indian	NORP
hassl-859	160	1	hussain alkdai	PERSON
hassl-859	160	2	mohd hanefah	PERSON
hassl-859	160	3	2012	DATE
hassl-859	160	4	malaysian	NORP
hassl-859	162	1	affes &	ORG
hassl-859	162	2	2016	DATE
hassl-859	162	3	aminu.	ORG
hassl-859	164	1	hassan	PERSON
hassl-859	164	2	2017	DATE
hassl-859	165	1	2.5	CARDINAL
hassl-859	166	1	donaldson & davis	ORG
hassl-859	166	2	1991	DATE
hassl-859	166	3	islamic	NORP
hassl-859	167	1	boyd	GPE
hassl-859	167	2	haynes	ORG
hassl-859	167	3	zona	GPE
hassl-859	167	4	2011	DATE
hassl-859	169	1	2009	DATE
hassl-859	169	2	al mamun	PERSON
hassl-859	169	3	yasser, & rahman	ORG
hassl-859	169	4	2013	DATE
hassl-859	170	1	hernandez	PERSON
hassl-859	170	2	2012	DATE
hassl-859	172	1	one	CARDINAL
hassl-859	172	2	kallamu & saat	ORG
hassl-859	172	3	2015	DATE
hassl-859	173	1	islam	ORG
hassl-859	173	2	khalifah	PERSON
hassl-859	174	1	islam	ORG
hassl-859	175	1	islamic	NORP
hassl-859	176	1	khalifah	PERSON
hassl-859	177	1	khalifah	GPE
hassl-859	178	1	social sciences letters	ORG
hassl-859	178	2	2020	DATE
hassl-859	178	3	8(3	DATE
hassl-859	178	4	280	CARDINAL
hassl-859	178	5	2020	DATE
hassl-859	180	1	2.6.	CARDINAL
hassl-859	181	1	islamic	NORP
hassl-859	181	2	islam	NORP
hassl-859	182	1	islam	ORG
hassl-859	183	1	muslims	NORP
hassl-859	183	2	first	ORDINAL
hassl-859	186	1	taufiq	PERSON
hassl-859	186	2	2015	DATE
hassl-859	187	1	islam	NORP
hassl-859	188	1	islamic	NORP
hassl-859	189	1	1999	DATE
hassl-859	189	2	islam	ORG
hassl-859	189	3	two	CARDINAL
hassl-859	190	1	first	ORDINAL
hassl-859	190	2	second	ORDINAL
hassl-859	191	1	second	ORDINAL
hassl-859	191	2	third	ORDINAL
hassl-859	193	1	ibrahim	PERSON
hassl-859	193	2	2000	DATE
hassl-859	194	1	annual	DATE
hassl-859	194	2	annual	DATE
hassl-859	196	1	third	ORDINAL
hassl-859	197	1	malaysia	GPE
hassl-859	198	1	muslim	NORP
hassl-859	199	1	casson	PERSON
hassl-859	199	2	napier	ORG
hassl-859	199	3	2006	DATE
hassl-859	199	4	islamic	NORP
hassl-859	202	1	islamic	NORP
hassl-859	203	1	2.7	CARDINAL
hassl-859	203	2	1	CARDINAL
hassl-859	204	1	social sciences letters	ORG
hassl-859	204	2	2020	DATE
hassl-859	204	3	8(3	DATE
hassl-859	204	4	280	CARDINAL
hassl-859	204	5	2020	DATE
hassl-859	207	1	2.7.1	CARDINAL
hassl-859	207	2	haniffa	PERSON
hassl-859	207	3	2010	DATE
hassl-859	207	4	islamic	NORP
hassl-859	208	1	abdul-rahman et al	PERSON
hassl-859	209	1	2012	DATE
hassl-859	209	2	malaysian	NORP
hassl-859	211	1	wan et al.	PERSON
hassl-859	211	2	2015	DATE
hassl-859	214	1	asian	NORP
hassl-859	214	2	malaysia	GPE
hassl-859	214	3	abdul wahab	PERSON
hassl-859	214	4	2018	DATE
hassl-859	215	1	europe	LOC
hassl-859	215	2	greece	GPE
hassl-859	215	3	new zealand	GPE
hassl-859	215	4	chile	GPE
hassl-859	215	5	turkey	GPE
hassl-859	215	6	balsari	ORG
hassl-859	215	7	ozkan, & durak	ORG
hassl-859	215	8	2010	DATE
hassl-859	215	9	bertin & moya	ORG
hassl-859	215	10	2013	DATE
hassl-859	215	11	karampinis & hevas	ORG
hassl-859	215	12	2011	DATE
hassl-859	215	13	piot	PERSON
hassl-859	215	14	2010	DATE
hassl-859	215	15	zhang, 2011	ORG
hassl-859	216	1	andré	PERSON
hassl-859	216	2	filip	ORG
hassl-859	216	3	2015	CARDINAL
hassl-859	216	4	europe	LOC
hassl-859	217	1	first	ORDINAL
hassl-859	219	1	2.7.2	CARDINAL
hassl-859	219	2	aminu.	ORG
hassl-859	221	1	hassan	PERSON
hassl-859	221	2	2017	DATE
hassl-859	223	1	lambert	ORG
hassl-859	223	2	2007	DATE
hassl-859	224	1	aminu	ORG
hassl-859	224	2	hassan	PERSON
hassl-859	224	3	2018	DATE
hassl-859	224	4	nigeria	GPE
hassl-859	225	1	2018	DATE
hassl-859	225	2	nigeria	GPE
hassl-859	226	1	larmande	PERSON
hassl-859	226	2	2015	DATE
hassl-859	228	1	2015	DATE
hassl-859	228	2	social sciences letters	ORG
hassl-859	228	3	2020	DATE
hassl-859	228	4	8(3	DATE
hassl-859	228	5	280	CARDINAL
hassl-859	228	6	2020	DATE
hassl-859	231	1	second	ORDINAL
hassl-859	231	2	malaysia	GPE
hassl-859	232	1	mohammed, fahmi	ORG
hassl-859	232	2	ahmad	PERSON
hassl-859	232	3	2019	DATE
hassl-859	232	4	2016	CARDINAL
hassl-859	233	1	basu, 1997	ORG
hassl-859	233	2	khan & watts	ORG
hassl-859	233	3	2009	DATE
hassl-859	233	4	mohammed et al.	PERSON
hassl-859	233	5	2017	DATE
hassl-859	233	6	2016	DATE
hassl-859	233	7	wan et al.	PERSON
hassl-859	233	8	2015	DATE
hassl-859	236	1	basu	PERSON
hassl-859	236	2	1997	DATE
hassl-859	236	3	beaver & ryan	ORG
hassl-859	236	4	2005	DATE
hassl-859	236	5	khan & watts	ORG
hassl-859	236	6	2009	DATE
hassl-859	236	7	2016	DATE
hassl-859	238	1	chen	PERSON
hassl-859	238	2	hu	PERSON
hassl-859	238	3	lee	PERSON
hassl-859	238	4	2006	DATE
hassl-859	238	5	khan & watts	ORG
hassl-859	238	6	2009	DATE
hassl-859	238	7	mohammed et al.	PERSON
hassl-859	238	8	2017	DATE
hassl-859	239	1	3	CARDINAL
hassl-859	240	1	the securities commission	ORG
hassl-859	240	2	2017	CARDINAL
hassl-859	240	3	76%	PERCENT
hassl-859	240	4	malaysia	GPE
hassl-859	241	1	the 76%	PERCENT
hassl-859	241	2	malaysia	GPE
hassl-859	241	3	100	CARDINAL
hassl-859	242	1	muhamad	PERSON
hassl-859	242	2	2018	DATE
hassl-859	242	3	mohammed et al	PERSON
hassl-859	243	1	2017	CARDINAL
hassl-859	244	1	one	CARDINAL
hassl-859	244	2	2012	DATE
hassl-859	244	3	2017	CARDINAL
hassl-859	245	1	100	CARDINAL
hassl-859	245	2	17	CARDINAL
hassl-859	245	3	grougiou	ORG
hassl-859	245	4	dedoulis, & owusu-ansah	ORG
hassl-859	245	5	2014	DATE
hassl-859	246	1	mohammed et al.	PERSON
hassl-859	246	2	2017	CARDINAL
hassl-859	246	3	al.	PERSON
hassl-859	246	4	2018	DATE
hassl-859	247	1	abdul wahab	PERSON
hassl-859	247	2	2018	DATE
hassl-859	248	1	2018	DATE
hassl-859	248	2	wan et al	PERSON
hassl-859	249	1	2015	CARDINAL
hassl-859	250	1	the same financial year-end	DATE
hassl-859	250	2	83	CARDINAL
hassl-859	250	3	only 39	CARDINAL
hassl-859	250	4	their financial year end	DATE
hassl-859	250	5	31 december	DATE
hassl-859	250	6	44	CARDINAL
hassl-859	250	7	year-end	DATE
hassl-859	250	8	june	DATE
hassl-859	250	9	july	DATE
hassl-859	250	10	august	DATE
hassl-859	250	11	september	DATE
hassl-859	251	1	only 24	CARDINAL
hassl-859	252	1	1	CARDINAL
hassl-859	253	1	144	CARDINAL
hassl-859	253	2	24	CARDINAL
hassl-859	253	3	the period of six years	DATE
hassl-859	253	4	2012	DATE
hassl-859	253	5	2017	CARDINAL
hassl-859	257	1	malaysia	GPE
hassl-859	257	2	december 2017	DATE
hassl-859	257	3	sc	GPE
hassl-859	257	4	november 2017	DATE
hassl-859	257	5	686	CARDINAL
hassl-859	257	6	malaysia	GPE
hassl-859	257	7	100	CARDINAL
hassl-859	257	8	100	CARDINAL
hassl-859	257	9	17	CARDINAL
hassl-859	257	10	financial year end	DATE
hassl-859	257	11	44	DATE
hassl-859	257	12	15	CARDINAL
hassl-859	257	13	24	CARDINAL
hassl-859	257	14	social sciences letters	ORG
hassl-859	257	15	2020	DATE
hassl-859	257	16	8(3	DATE
hassl-859	257	17	280	CARDINAL
hassl-859	257	18	2020	DATE
hassl-859	259	1	3.1	CARDINAL
hassl-859	259	2	barker,	LAW
hassl-859	259	3	2015	DATE
hassl-859	260	1	aminu & hassan	ORG
hassl-859	260	2	2017	DATE
hassl-859	261	1	two	CARDINAL
hassl-859	261	2	basu	PERSON
hassl-859	261	3	1997	DATE
hassl-859	261	4	khan & watts	ORG
hassl-859	261	5	2009	DATE
hassl-859	262	1	basu	PERSON
hassl-859	262	2	basu	PERSON
hassl-859	262	3	1997	DATE
hassl-859	263	1	andré et al	PERSON
hassl-859	264	1	2015	CARDINAL
hassl-859	264	2	natarajan	GPE
hassl-859	264	3	2007	DATE
hassl-859	264	4	abdul wahab	PERSON
hassl-859	264	5	2018	DATE
hassl-859	264	6	mohammed et al	PERSON
hassl-859	265	1	2017	CARDINAL
hassl-859	265	2	2010	DATE
hassl-859	265	3	watts	LOC
hassl-859	265	4	2011	DATE
hassl-859	266	1	basu	PERSON
hassl-859	266	2	ugwunta & ugwuanyi	ORG
hassl-859	266	3	2018	DATE
hassl-859	267	1	khan	GPE
hassl-859	267	2	watts	GPE
hassl-859	267	3	2009	DATE
hassl-859	267	4	2016	CARDINAL
hassl-859	268	1	callen et al	PERSON
hassl-859	269	1	2016	DATE
hassl-859	269	2	mohammed	PERSON
hassl-859	269	3	ahmed	PERSON
hassl-859	269	4	2017	CARDINAL
hassl-859	270	1	first	ORDINAL
hassl-859	270	2	basu	PERSON
hassl-859	270	3	basu, 1997	ORG
hassl-859	274	1	1	CARDINAL
hassl-859	274	2		CARDINAL
hassl-859	274	3	the beginning of the fiscal year	DATE
hassl-859	275	1		CARDINAL
hassl-859	276	1		CARDINAL
hassl-859	277	1		CARDINAL
hassl-859	277	2	0	CARDINAL
hassl-859	277	3	1	CARDINAL
hassl-859	278	1	0	CARDINAL
hassl-859	278	2	1	CARDINAL
hassl-859	280	1	vishnani & misra	ORG
hassl-859	280	2	2016	DATE
hassl-859	281	1		CARDINAL
hassl-859	283	1	the beginning of the fiscal year	DATE
hassl-859	284	1		CARDINAL
hassl-859	285	1	khan	GPE
hassl-859	285	2	watts	GPE
hassl-859	285	3	2009	DATE
hassl-859	285	4	affes &	ORG
hassl-859	285	5	2016	DATE
hassl-859	286	1	annual	DATE
hassl-859	286	2	vishnani & misra	ORG
hassl-859	286	3	2016	DATE
hassl-859	287	1	khan	PERSON
hassl-859	287	2	watts	GPE
hassl-859	287	3	2009	DATE
hassl-859	288	1	1 +	CARDINAL
hassl-859	288	2	2	CARDINAL
hassl-859	289	1	3 mtb	QUANTITY
hassl-859	290	1	4	CARDINAL
hassl-859	290	2	2	CARDINAL
hassl-859	290	3	1	CARDINAL
hassl-859	290	4	2	CARDINAL
hassl-859	290	5	3	CARDINAL
hassl-859	290	6	4	CARDINAL
hassl-859	290	7	annual	DATE
hassl-859	291	1	annual	DATE
hassl-859	291	2	social sciences letters	ORG
hassl-859	291	3	2020	DATE
hassl-859	291	4	8(3	DATE
hassl-859	291	5	280	CARDINAL
hassl-859	291	6	2020	DATE
hassl-859	298	1	1 +	CARDINAL
hassl-859	298	2	2	CARDINAL
hassl-859	298	3	3 mtb	QUANTITY
hassl-859	299	1	4	CARDINAL
hassl-859	300	1	1	CARDINAL
hassl-859	301	1	3	CARDINAL
hassl-859	303	1	3	CARDINAL
hassl-859	303	2	aminu & hassan, 2018	ORG
hassl-859	304	1	pwc	ORG
hassl-859	304	2	2011	DATE
hassl-859	306	1	2	CARDINAL
hassl-859	307	1	4	CARDINAL
hassl-859	307	2	4.1	CARDINAL
hassl-859	309	1	1997	DATE
hassl-859	309	2	.4615	PERSON
hassl-859	309	3	2.75	CARDINAL
hassl-859	310	1	3	CARDINAL
hassl-859	310	2	9.3162	CARDINAL
hassl-859	310	3	6.10326	CARDINAL
hassl-859	312	1	table-2	PERSON
hassl-859	313	1	aminu	ORG
hassl-859	313	2	hassan	PERSON
hassl-859	313	3	2017	CARDINAL
hassl-859	313	4	1	CARDINAL
hassl-859	317	1	1997	DATE
hassl-859	317	2	1	CARDINAL
hassl-859	318	1	aminu	ORG
hassl-859	318	2	hassan	PERSON
hassl-859	318	3	2017	CARDINAL
hassl-859	318	4	2	CARDINAL
hassl-859	319	1	1 +	CARDINAL
hassl-859	319	2	2	CARDINAL
hassl-859	320	1	3	CARDINAL
hassl-859	322	1	4	CARDINAL
hassl-859	322	2	2016	DATE
hassl-859	322	3	khan	GPE
hassl-859	322	4	watts	GPE
hassl-859	322	5	2009	DATE
hassl-859	322	6	aminu	ORG
hassl-859	322	7	hassan	PERSON
hassl-859	322	8	2016	CARDINAL
hassl-859	322	9	mohammed et al	PERSON
hassl-859	323	1	2017	CARDINAL
hassl-859	323	2	mohammed et al	PERSON
hassl-859	324	1	2017	CARDINAL
hassl-859	326	1	max	PERSON
hassl-859	328	1	2.75	CARDINAL
hassl-859	328	2	roa	PERSON
hassl-859	328	3	29.41	CARDINAL
hassl-859	328	4	6.10326	CARDINAL
hassl-859	328	5	45.18	CARDINAL
hassl-859	328	6	8.72484	NORP
hassl-859	328	7	11.71	CARDINAL
hassl-859	328	8	1.31638 mtb	QUANTITY
hassl-859	328	9	1.46	CARDINAL
hassl-859	328	10	.3251	ORG
hassl-859	329	1	the beginning of the fiscal year	DATE
hassl-859	330	1	roa	PERSON
hassl-859	331	1	roe	ORG
hassl-859	332	1	basu	PERSON
hassl-859	332	2	1997	DATE
hassl-859	336	1	social sciences letters	ORG
hassl-859	336	2	2020	DATE
hassl-859	336	3	8(3	DATE
hassl-859	336	4	280	CARDINAL
hassl-859	336	5	2020	DATE
hassl-859	338	1	4	CARDINAL
hassl-859	338	2	pearson correlation	ORG
hassl-859	339	1	5	CARDINAL
hassl-859	342	1	pearson	PERSON
hassl-859	343	1	1	CARDINAL
hassl-859	343	2	1 1.000	CARDINAL
hassl-859	344	1	2	CARDINAL
hassl-859	344	2	1.000	CARDINAL
hassl-859	344	3	.368	CARDINAL
hassl-859	344	4	1.000	CARDINAL
hassl-859	344	5	.368	CARDINAL
hassl-859	344	6	1.000	CARDINAL
hassl-859	344	7	5	CARDINAL
hassl-859	345	1	1.000	CARDINAL
hassl-859	345	2	1 and 5 percent	PERCENT
hassl-859	345	3	two	CARDINAL
hassl-859	346	1	144	CARDINAL
hassl-859	346	2	2012	DATE
hassl-859	346	3	2017	CARDINAL
hassl-859	347	1	basu	PERSON
hassl-859	347	2	1997	DATE
hassl-859	352	1	table-5	ORG
hassl-859	353	1	1.695	CARDINAL
hassl-859	353	2	1.219	CARDINAL
hassl-859	353	3	mtb 1.521	PRODUCT
hassl-859	353	4	1.659	CARDINAL
hassl-859	353	5	basu	PERSON
hassl-859	353	6	1997	DATE
hassl-859	357	1	4.2	CARDINAL
hassl-859	358	1	1997	DATE
hassl-859	358	2	khan	GPE
hassl-859	358	3	watts	GPE
hassl-859	358	4	2009	DATE
hassl-859	359	1	1997	DATE
hassl-859	360	1	khan	GPE
hassl-859	360	2	watts	GPE
hassl-859	360	3	2009	DATE
hassl-859	360	4	1997	DATE
hassl-859	361	1	6	CARDINAL
hassl-859	361	2	1997	DATE
hassl-859	362	1	3,140	CARDINAL
hassl-859	362	2	3.647	CARDINAL
hassl-859	362	3	less than 0.05	CARDINAL
hassl-859	362	4	7.2%	PERCENT
hassl-859	363	1	5.3%	PERCENT
hassl-859	364	1	vichitsarawong	GPE
hassl-859	364	2	eng	GPE
hassl-859	364	3	2010	DATE
hassl-859	365	1	malaysia	GPE
hassl-859	365	2	.018	CARDINAL
hassl-859	365	3	0.242(standardized	CARDINAL
hassl-859	367	1	malaysia	GPE
hassl-859	368	1	table-6	PERSON
hassl-859	368	2	multiple linear	ORG
hassl-859	368	3	basu	PERSON
hassl-859	369	1	1997	DATE
hassl-859	371	1	dr -.111 .149	PERSON
hassl-859	372	1	.002	CARDINAL
hassl-859	372	2	.018	CARDINAL
hassl-859	372	3	.008	CARDINAL
hassl-859	373	1	3.647	CARDINAL
hassl-859	374	1	.001	CARDINAL
hassl-859	375	1	7	CARDINAL
hassl-859	376	1	khan	GPE
hassl-859	376	2	watts	GPE
hassl-859	376	3	2009	DATE
hassl-859	376	4	social sciences letters	ORG
hassl-859	376	5	2020	DATE
hassl-859	376	6	8(3	DATE
hassl-859	376	7	280	CARDINAL
hassl-859	376	8	2020	DATE
hassl-859	378	1	affes &	ORG
hassl-859	378	2	2016	DATE
hassl-859	379	1	annual	DATE
hassl-859	379	2	basu	PERSON
hassl-859	379	3	vishnani & misra	ORG
hassl-859	379	4	2016	DATE
hassl-859	381	1	first	ORDINAL
hassl-859	381	2	4	CARDINAL
hassl-859	381	3	139	CARDINAL
hassl-859	381	4	34.399	CARDINAL
hassl-859	381	5	less than .001	MONEY
hassl-859	382	1	51.8%	PERCENT
hassl-859	382	2	malaysia	GPE
hassl-859	383	1	7	CARDINAL
hassl-859	383	2	one	CARDINAL
hassl-859	388	1	37.153 5.216	CARDINAL
hassl-859	388	2	5.574	CARDINAL
hassl-859	388	3	.318	CARDINAL
hassl-859	388	4	5.289	CARDINAL
hassl-859	388	5	0.319	CARDINAL
hassl-859	388	6	2.357	CARDINAL
hassl-859	388	7	r2 .518	GPE
hassl-859	388	8	r2	GPE
hassl-859	390	1	34.399	CARDINAL
hassl-859	392	1	4.3	CARDINAL
hassl-859	392	2	malaysia	GPE
hassl-859	393	1	1997	DATE
hassl-859	395	1	affes &	ORG
hassl-859	395	2	2016	DATE
hassl-859	395	3	hamdan	GPE
hassl-859	395	4	abzakh, & al-ataibi	ORG
hassl-859	395	5	2011	DATE
hassl-859	395	6	mohammed et al.	PERSON
hassl-859	395	7	2017	DATE
hassl-859	395	8	2016	DATE
hassl-859	396	1	vishnani & misra	ORG
hassl-859	396	2	2016	DATE
hassl-859	397	1	1997	DATE
hassl-859	397	2	wan et al	PERSON
hassl-859	398	1	2015	DATE
hassl-859	399	1	islamic	NORP
hassl-859	403	1	2016	CARDINAL
hassl-859	404	1	callen et al	PERSON
hassl-859	405	1	2016	DATE
hassl-859	405	2	2016	CARDINAL
hassl-859	406	1	social sciences letters	ORG
hassl-859	406	2	2020	DATE
hassl-859	406	3	8(3	DATE
hassl-859	406	4	280	CARDINAL
hassl-859	406	5	2020	DATE
hassl-859	409	1	hameed & yaya	ORG
hassl-859	409	2	2005	DATE
hassl-859	410	1	2001	DATE
hassl-859	410	2	islamic	NORP
hassl-859	411	1	islamic	NORP
hassl-859	411	2	islamic	NORP
hassl-859	411	3	2010	DATE
hassl-859	412	1	islamic	NORP
hassl-859	414	1	islamic	NORP
hassl-859	416	1	5	CARDINAL
hassl-859	425	1	icm	ORG
hassl-859	426	1	icm	ORG
hassl-859	428	1	one	CARDINAL
hassl-859	428	2	100	CARDINAL
hassl-859	428	3	the years 2012 to 2017	DATE
hassl-859	428	4	malaysia	GPE
hassl-859	429	1	second	ORDINAL
hassl-859	430	1	third	ORDINAL
hassl-859	435	1	the accounting research institute	ORG
hassl-859	435	2	universiti teknologi mara.	PERSON
hassl-859	438	1	social sciences letters	ORG
hassl-859	438	2	2020	DATE
hassl-859	438	3	8(3	DATE
hassl-859	438	4	280	CARDINAL
hassl-859	438	5	2020	DATE
hassl-859	440	1	abdul-rahman	PERSON
hassl-859	440	2	r.	NORP
hassl-859	440	3	s.	PERSON
hassl-859	440	4	2012	DATE
hassl-859	441	1	malaysia	GPE
hassl-859	442	1	albany	GPE
hassl-859	442	2	new zealand	GPE
hassl-859	442	3	massey university	ORG
hassl-859	443	1	affes, h., & sardouk, h. (	ORG
hassl-859	443	2	2016	CARDINAL
hassl-859	445	1	journal of business & financial affairs	ORG
hassl-859	445	2	5(2	CARDINAL
hassl-859	445	3	1-8	DATE
hassl-859	446	1	al-humaidi	PERSON
hassl-859	446	2	1999	DATE
hassl-859	447	1	american	NORP
hassl-859	447	2	saudi	NORP
hassl-859	448	1	king saud university-science	ORG
hassl-859	448	2	1-18	CARDINAL
hassl-859	449	1	al mamun	PERSON
hassl-859	449	2	a., yasser, q. r., & rahman	PERSON
hassl-859	449	3	m. a.	PERSON
hassl-859	449	4	2013	DATE
hassl-859	450	1	only one	CARDINAL
hassl-859	450	2	more than one	CARDINAL
hassl-859	451	1	4(1	CARDINAL
hassl-859	451	2	37-48.available	CARDINAL
hassl-859	451	3	10.4236/me.2013.41005	MONEY
hassl-859	452	1	alipour	PERSON
hassl-859	452	2	s.	PERSON
hassl-859	452	3	k., & alipour	ORG
hassl-859	452	4	2013	DATE
hassl-859	453	1	tehran stock exchange	ORG
hassl-859	454	1	international research journal	ORG
hassl-859	454	2	3649	CARDINAL
hassl-859	455	1	aminu	ORG
hassl-859	455	2	l., & hassan	ORG
hassl-859	455	3	s. u.	PERSON
hassl-859	455	4	2018	DATE
hassl-859	456	1	nigerian	NORP
hassl-859	457	1	scholedge international journal of business policy &	ORG
hassl-859	457	2	issn 2394-3351	PERSON
hassl-859	457	3	10.19085	CARDINAL
hassl-859	458	1	aminu	ORG
hassl-859	458	2	l., & hassan	ORG
hassl-859	458	3	s. u.	PERSON
hassl-859	458	4	2017	CARDINAL
hassl-859	459	1	nigerian	NORP
hassl-859	460	1	scholedge international journal of business policy & governance	ORG
hassl-859	460	2	3(11	CARDINAL
hassl-859	460	3	167	CARDINAL
hassl-859	461	1	aminu	ORG
hassl-859	461	2	l., & hassan	ORG
hassl-859	461	3	s. u.	PERSON
hassl-859	461	4	2018	DATE
hassl-859	462	1	nigerian	NORP
hassl-859	463	1	scholedge international journal of business policy & governance	ORG
hassl-859	463	2	4(12	CARDINAL
hassl-859	463	3	124	CARDINAL
hassl-859	464	1	andré	PERSON
hassl-859	464	2	filip, a., & paugam	ORG
hassl-859	464	3	2015	DATE
hassl-859	465	1	europe	LOC
hassl-859	466	1	journal of business finance & accounting	ORG
hassl-859	466	2	42(3-4	CARDINAL
hassl-859	466	3	10.1111	CARDINAL
hassl-859	466	4	aribi	PERSON
hassl-859	466	5	z. a.	PERSON
hassl-859	466	6	& gao	PERSON
hassl-859	466	7	s.	PERSON
hassl-859	466	8	2010	DATE
hassl-859	467	1	islamic	NORP
hassl-859	468	1	8(2	CARDINAL
hassl-859	468	2	artiach	PERSON
hassl-859	468	3	t. c.	GPE
hassl-859	468	4	p. m.	PERSON
hassl-859	468	5	2013	DATE
hassl-859	470	1	australian journal of management	ORG
hassl-859	470	2	39(2	CARDINAL
hassl-859	470	3	10.1177/0312896213481367	CARDINAL
hassl-859	470	4	awang	ORG
hassl-859	470	5	r. n.	PERSON
hassl-859	470	6	m. z.	PERSON
hassl-859	470	7	2012	DATE
hassl-859	471	1	malaysia	GPE
hassl-859	472	1	international journal of business and social science	ORG
hassl-859	472	2	286	CARDINAL
hassl-859	473	1	r. a. y.	PERSON
hassl-859	473	2	2006	DATE
hassl-859	475	1	journal of accounting research	ORG
hassl-859	475	2	10.1111	CARDINAL
hassl-859	476	1	balsari	ORG
hassl-859	476	2	c. k.	PERSON
hassl-859	476	3	s., & durak	ORG
hassl-859	476	4	2010	DATE
hassl-859	478	1	9(3	CARDINAL
hassl-859	478	2	403	CARDINAL
hassl-859	479	1	barker	PERSON
hassl-859	479	2	2015	DATE
hassl-859	481	1	45(4	DATE
hassl-859	481	2	514538.available	CARDINAL
hassl-859	481	3	1080/00014788.2015.1031983	CARDINAL
hassl-859	482	1	basu	PERSON
hassl-859	482	2	s. (1997	ORG
hassl-859	483	1	earnings1	GPE
hassl-859	484	1	24(1	CARDINAL
hassl-859	485	1	w. h.	PERSON
hassl-859	485	2	s. g. (	PERSON
hassl-859	485	3	2005	DATE
hassl-859	487	1	10(2-3	DATE
hassl-859	487	2	269	CARDINAL
hassl-859	488	1	bertin	PERSON
hassl-859	488	2	m. j.	PERSON
hassl-859	488	3	j. t. a.	PERSON
hassl-859	488	4	2013	DATE
hassl-859	490	1	chilean	NORP
hassl-859	492	1	latin american	NORP
hassl-859	492	2	journal of administration	ORG
hassl-859	492	3	26(1	CARDINAL
hassl-859	493	1	boyd	PERSON
hassl-859	493	2	b.	PERSON
hassl-859	493	3	haynes	ORG
hassl-859	493	4	k. t., & zona	PERSON
hassl-859	493	5	2011	DATE
hassl-859	495	1	journal of management studies	ORG
hassl-859	495	2	48(8	CARDINAL
hassl-859	495	3	1892-1923	DATE
hassl-859	496	1	f. n. (	PERSON
hassl-859	496	2	2006	DATE
hassl-859	497	1	annual	DATE
hassl-859	497	2	libya	GPE
hassl-859	498	1	phd thesis	ORG
hassl-859	498	2	university of glamorgan	ORG
hassl-859	498	3	uk	GPE
hassl-859	498	4	callen	PERSON
hassl-859	498	5	j. l.	PERSON
hassl-859	498	6	chen, f., dou	PERSON
hassl-859	498	7	2016	DATE
hassl-859	500	1	33(3	CARDINAL
hassl-859	500	2	10.1111/1911-3846.12208	CARDINAL
hassl-859	501	1	social sciences letters	ORG
hassl-859	501	2	2020	DATE
hassl-859	501	3	8(3	DATE
hassl-859	501	4	280	CARDINAL
hassl-859	501	5	2020	DATE
hassl-859	503	1	chen	PERSON
hassl-859	503	2	lee	PERSON
hassl-859	503	3	s., & lin	ORG
hassl-859	503	4	k. j.	PERSON
hassl-859	503	5	2006	DATE
hassl-859	505	1	donaldson	ORG
hassl-859	505	2	l., & davis	ORG
hassl-859	505	3	j. h.	PERSON
hassl-859	505	4	1991	DATE
hassl-859	507	1	australian	NORP
hassl-859	507	2	16(1	CARDINAL
hassl-859	507	3	49-65	DATE
hassl-859	508	1	malaysia	GPE
hassl-859	509	1	2017/2018	DATE
hassl-859	512	1	farooq	PERSON
hassl-859	512	2	a.	PERSON
hassl-859	512	3	2015	CARDINAL
hassl-859	514	1	journal of islamic accounting and business research	ORG
hassl-859	514	2	6(2	CARDINAL
hassl-859	515	1	garcía lara	PERSON
hassl-859	515	2	j. m.	PERSON
hassl-859	515	3	garcía osma	PERSON
hassl-859	515	4	b., & penalva	ORG
hassl-859	515	5	f.	PERSON
hassl-859	515	6	2016	CARDINAL
hassl-859	517	1	61(1	CARDINAL
hassl-859	517	2	10.1016	CARDINAL
hassl-859	517	3	d.	NORP
hassl-859	517	4	c. k.	PERSON
hassl-859	517	5	2007	DATE
hassl-859	519	1	65106.available	CARDINAL
hassl-859	520	1	grougiou	PERSON
hassl-859	520	2	s.	GPE
hassl-859	520	3	dedoulis	NORP
hassl-859	520	4	e., & owusu-ansah	ORG
hassl-859	520	5	s.	PERSON
hassl-859	520	6	2014	DATE
hassl-859	521	1	us	GPE
hassl-859	522	1	38(3	DATE
hassl-859	523	1	hamdan	PERSON
hassl-859	523	2	a. m.	PERSON
hassl-859	523	3	abzakh	GPE
hassl-859	523	4	m. h., & al-ataibi	PERSON
hassl-859	523	5	m. h. (	PERSON
hassl-859	523	6	2011	DATE
hassl-859	525	1	10.5539	CARDINAL
hassl-859	526	1	hamdan	PERSON
hassl-859	526	2	a. m.	PERSON
hassl-859	526	3	abzakh	GPE
hassl-859	526	4	m. h., & al-ataibi	PERSON
hassl-859	526	5	m. h. (	PERSON
hassl-859	526	6	2011	DATE
hassl-859	528	1	4(3	CARDINAL
hassl-859	528	2	10.5539	CARDINAL
hassl-859	529	1	s., & yaya	ORG
hassl-859	529	2	r. (	GPE
hassl-859	529	3	2005	DATE
hassl-859	530	1	islamic	NORP
hassl-859	530	2	islamic	NORP
hassl-859	531	1	malaysian	NORP
hassl-859	531	2	4(1	CARDINAL
hassl-859	531	3	75-92	CARDINAL
hassl-859	532	1	haniffa	PERSON
hassl-859	532	2	r., & hudaib	ORG
hassl-859	532	3	m.	PERSON
hassl-859	532	4	2010	DATE
hassl-859	533	1	islamic	NORP
hassl-859	534	1	islamic	NORP
hassl-859	534	2	1(2	CARDINAL
hassl-859	534	3	10.1108/17590811011086697	CARDINAL
hassl-859	535	1	hernandez	PERSON
hassl-859	535	2	m.	PERSON
hassl-859	535	3	2012	DATE
hassl-859	537	1	academy of management review	ORG
hassl-859	537	2	172193.available	CARDINAL
hassl-859	537	3	10.5465	CARDINAL
hassl-859	538	1	hossain	PERSON
hassl-859	538	2	m. (	PERSON
hassl-859	538	3	2008	DATE
hassl-859	539	1	annual	DATE
hassl-859	539	2	india	GPE
hassl-859	540	1	the european journal of scientific research	ORG
hassl-859	540	2	23(4	CARDINAL
hassl-859	540	3	659	CARDINAL
hassl-859	541	1	hussain alkdai	PERSON
hassl-859	541	2	h. k.	PERSON
hassl-859	541	3	mohd hanefah	PERSON
hassl-859	541	4	m.	PERSON
hassl-859	541	5	2012	DATE
hassl-859	542	1	malaysian	NORP
hassl-859	543	1	2(2	CARDINAL
hassl-859	543	2	52-61	CARDINAL
hassl-859	545	1	2018	DATE
hassl-859	547	1	https://www.iasplus.com/en/news/2018/03/cf	NORP
hassl-859	548	1	ibrahim	PERSON
hassl-859	548	2	m. s.	PERSON
hassl-859	548	3	2000	DATE
hassl-859	549	1	islamic	NORP
hassl-859	549	2	malaysian	NORP
hassl-859	549	3	muslim	NORP
hassl-859	550	1	phd thesis university of dundee	ORG
hassl-859	550	2	scotland	GPE
hassl-859	551	1	ifrs	GPE
hassl-859	552	1	2020	DATE
hassl-859	554	1	z., & tsubota, h. (	ORG
hassl-859	554	2	2006	DATE
hassl-859	555	1	islamic	NORP
hassl-859	555	2	english	LANGUAGE
hassl-859	556	1	washington	GPE
hassl-859	556	2	d.c: world bank	ORG
hassl-859	557	1	ismail	PERSON
hassl-859	557	2	t. h., & elbolok	ORG
hassl-859	557	3	2011	DATE
hassl-859	558	1	egypt	GPE
hassl-859	559	1	2(12	CARDINAL
hassl-859	559	2	7	CARDINAL
hassl-859	560	1	kallamu	PERSON
hassl-859	560	2	b. s.	PERSON
hassl-859	560	3	n. a. m.	PERSON
hassl-859	560	4	2015	DATE
hassl-859	561	1	malaysian	NORP
hassl-859	562	1	asian	NORP
hassl-859	562	2	23(3	CARDINAL
hassl-859	562	3	1108	CARDINAL
hassl-859	562	4	2013-0076	DATE
hassl-859	563	1	karampinis	NORP
hassl-859	563	2	n. i., & hevas	ORG
hassl-859	563	3	d. l.	PERSON
hassl-859	563	4	2011	DATE
hassl-859	564	1	greek	NORP
hassl-859	565	1	the international journal of accounting	ORG
hassl-859	565	2	46(3	CARDINAL
hassl-859	566	1	khan	GPE
hassl-859	566	2	m., & watts	ORG
hassl-859	566	3	r. l.	PERSON
hassl-859	566	4	2009	DATE
hassl-859	567	1	firm-year	DATE
hassl-859	568	1	48(2-3	DATE
hassl-859	568	2	10.1016	CARDINAL
hassl-859	569	1	lambert	ORG
hassl-859	569	2	r.	NORP
hassl-859	569	3	leuz	GPE
hassl-859	569	4	r. e.	PERSON
hassl-859	569	5	2007	DATE
hassl-859	571	1	journal of accounting research	ORG
hassl-859	571	2	https://doi.org/10.1111/j.1475-679x.2007.00238.x	PERSON
hassl-859	572	1	social sciences letters	ORG
hassl-859	572	2	2020	DATE
hassl-859	572	3	8(3	DATE
hassl-859	572	4	280	CARDINAL
hassl-859	572	5	2020	DATE
hassl-859	574	1	larmande	PERSON
hassl-859	574	2	f.	PERSON
hassl-859	574	3	2015	CARDINAL
hassl-859	577	1	1104	DATE
hassl-859	577	2	paris	GPE
hassl-859	578	1	m. k.	PERSON
hassl-859	578	2	2001	DATE
hassl-859	579	1	islam	ORG
hassl-859	580	1	25(2	DATE
hassl-859	580	2	103	CARDINAL
hassl-859	581	1	2006	DATE
hassl-859	582	1	islamic banks	ORG
hassl-859	583	1	abacus	ORG
hassl-859	583	2	266	CARDINAL
hassl-859	583	3	madah marzuki	PERSON
hassl-859	583	4	m., & abdul wahab	ORG
hassl-859	583	5	e. a.	PERSON
hassl-859	583	6	2018	DATE
hassl-859	584	1	the association of southeast asian	ORG
hassl-859	585	1	asian	NORP
hassl-859	585	2	26(4	CARDINAL
hassl-859	585	3	10.1108/ara06-2017-0098	MONEY
hassl-859	585	4	m. m.	PERSON
hassl-859	585	5	abdul wahab	PERSON
hassl-859	585	6	e. a.	PERSON
hassl-859	585	7	2018	DATE
hassl-859	586	1	the association of southeast asian	ORG
hassl-859	587	1	asian	NORP
hassl-859	587	2	26(4	CARDINAL
hassl-859	587	3	10.1108	CARDINAL
hassl-859	587	4	2017-0098	DATE
hassl-859	588	1	mcguire	PERSON
hassl-859	588	2	s. t.	PERSON
hassl-859	588	3	omer	GPE
hassl-859	588	4	t. c.	GPE
hassl-859	588	5	n. y.	PERSON
hassl-859	588	6	2012	DATE
hassl-859	590	1	645-673.available	TIME
hassl-859	590	2	10.2308	CARDINAL
hassl-859	591	1	mohammed	PERSON
hassl-859	591	2	n. f.	PERSON
hassl-859	591	3	ahmed, k., & ji	PERSON
hassl-859	592	1	2017	CARDINAL
hassl-859	594	1	asian	NORP
hassl-859	594	2	25(2	CARDINAL
hassl-859	594	3	288-318.available	CARDINAL
hassl-859	594	4	10.1108	CARDINAL
hassl-859	594	5	2016-0041	DATE
hassl-859	595	1	mohammed	PERSON
hassl-859	595	2	n. f.,	PERSON
hassl-859	595	3	fahmi	GPE
hassl-859	595	4	f. m., & ahmad	PERSON
hassl-859	595	5	a. e.	PERSON
hassl-859	595	6	2019	DATE
hassl-859	596	1	islamic	NORP
hassl-859	596	2	malaysian	NORP
hassl-859	596	3	islamic	NORP
hassl-859	597	1	journal of islamic accounting and business research	ORG
hassl-859	597	2	10(1	CARDINAL
hassl-859	597	3	115	CARDINAL
hassl-859	598	1	mohammed	PERSON
hassl-859	598	2	n. f.	PERSON
hassl-859	598	3	ahmed, k., & ji	PERSON
hassl-859	599	1	2017	CARDINAL
hassl-859	601	1	asian	NORP
hassl-859	601	2	25(2	CARDINAL
hassl-859	601	3	288-318.available	CARDINAL
hassl-859	601	4	10.1108	CARDINAL
hassl-859	601	5	2016-0041	DATE
hassl-859	602	1	mohd	PERSON
hassl-859	602	2	z.	PERSON
hassl-859	602	3	ismail	PERSON
hassl-859	602	4	r.	NORP
hassl-859	602	5	a., & harjito	ORG
hassl-859	602	6	d. a.	PERSON
hassl-859	602	7	2015	CARDINAL
hassl-859	604	1	international journal of economics	ORG
hassl-859	604	2	9(1	CARDINAL
hassl-859	604	3	177	CARDINAL
hassl-859	605	1	mohd radzi	PERSON
hassl-859	605	2	s. n. j.	PERSON
hassl-859	605	3	islam	NORP
hassl-859	605	4	m. a.	PERSON
hassl-859	605	5	s.	PERSON
hassl-859	605	6	2011	DATE
hassl-859	606	1	malaysia	GPE
hassl-859	607	1	international journal of economics	ORG
hassl-859	607	2	3(2	CARDINAL
hassl-859	607	3	233	CARDINAL
hassl-859	608	1	mohd yusof	PERSON
hassl-859	608	2	r., & abd	ORG
hassl-859	608	3	m., m. s. (	PERSON
hassl-859	608	4	2008	DATE
hassl-859	609	1	islamic	NORP
hassl-859	609	2	islamic	NORP
hassl-859	609	3	malaysia	GPE
hassl-859	610	1	international journal of islamic	ORG
hassl-859	610	2	1(4	CARDINAL
hassl-859	610	3	1108/17538390810919628	DATE
hassl-859	611	1	neely	PERSON
hassl-859	611	2	a.	PERSON
hassl-859	611	3	2002	DATE
hassl-859	613	1	3-21	CARDINAL
hassl-859	614	1	pitt	PERSON
hassl-859	614	2	trumpington street	FAC
hassl-859	614	3	cambridge	GPE
hassl-859	614	4	united kingdom:	GPE
hassl-859	614	5	the university of cambridge	ORG
hassl-859	615	1	nguyen	PERSON
hassl-859	615	2	k. m.	PERSON
hassl-859	615	3	2001	DATE
hassl-859	617	1	dba thesis	ORG
hassl-859	617	2	southern cross university	ORG
hassl-859	617	3	australia	GPE
hassl-859	618	1	ntim	PERSON
hassl-859	618	2	2009	DATE
hassl-859	619	1	south african	NORP
hassl-859	620	1	phd thesis	ORG
hassl-859	620	2	university of glasgow	ORG
hassl-859	620	3	uk	GPE
hassl-859	620	4	piot	PERSON
hassl-859	620	5	r.	NORP
hassl-859	620	6	2010	DATE
hassl-859	621	1	europe	LOC
hassl-859	621	2	4	CARDINAL
hassl-859	622	1	1-51	CARDINAL
hassl-859	623	1	france	GPE
hassl-859	624	1	pwc	ORG
hassl-859	625	1	2011	DATE
hassl-859	629	1	rahman	PERSON
hassl-859	629	2	a.	PERSON
hassl-859	629	3	yammeesri	GPE
hassl-859	629	4	j., & perera	ORG
hassl-859	629	5	h.	PERSON
hassl-859	629	6	2010	DATE
hassl-859	630	1	japan	GPE
hassl-859	630	2	thailand	GPE
hassl-859	630	3	france	GPE
hassl-859	630	4	germany	GPE
hassl-859	631	1	the international journal of accounting	ORG
hassl-859	631	2	10.1016	CARDINAL
hassl-859	631	3	ramadan	PERSON
hassl-859	631	4	i. z.	PERSON
hassl-859	631	5	2015	DATE
hassl-859	632	1	jordanian	NORP
hassl-859	633	1	international journal of economics	ORG
hassl-859	633	2	140	CARDINAL
hassl-859	634	1	g. w.	PERSON
hassl-859	634	2	2015	CARDINAL
hassl-859	636	1	34	CARDINAL
hassl-859	636	2	10.1016/j.acclit.2015.02.001	PERCENT
hassl-859	637	1	i. m.	PERSON
hassl-859	637	2	muhamad	PERSON
hassl-859	637	3	r.	NORP
hassl-859	637	4	2018	DATE
hassl-859	639	1	asian	NORP
hassl-859	639	2	social sciences letters	ORG
hassl-859	639	3	2020	DATE
hassl-859	639	4	8(3	DATE
hassl-859	639	5	280	CARDINAL
hassl-859	639	6	2020	DATE
hassl-859	641	1	2016	DATE
hassl-859	642	1	jordanian	NORP
hassl-859	643	1	21(1	CARDINAL
hassl-859	643	2	1-16	CARDINAL
hassl-859	645	1	2012	DATE
hassl-859	646	1	islamic	NORP
hassl-859	649	1	2017	CARDINAL
hassl-859	650	1	islamic	NORP
hassl-859	652	1	r. r.	PERSON
hassl-859	652	2	1967	DATE
hassl-859	654	1	3(2	CARDINAL
hassl-859	655	1	subramanyam	PERSON
hassl-859	655	2	k. r.	PERSON
hassl-859	655	3	2014	DATE
hassl-859	656	1	11th	ORDINAL
hassl-859	657	1	penn plaza	PERSON
hassl-859	657	2	new york	GPE
hassl-859	657	3	mcgraw-hill	ORG
hassl-859	658	1	l. t.	PERSON
hassl-859	658	2	2000	DATE
hassl-859	659	1	malaysia	GPE
hassl-859	660	1	kuala lumpur	GPE
hassl-859	660	2	professional advancement achievement centre	ORG
hassl-859	661	1	taufiq	PERSON
hassl-859	661	2	a.	PERSON
hassl-859	661	3	2015	CARDINAL
hassl-859	662	1	qur'an	ORG
hassl-859	663	1	64(4	CARDINAL
hassl-859	663	2	73-81	CARDINAL
hassl-859	664	1	d. o., & ugwuanyi	ORG
hassl-859	664	2	2018	DATE
hassl-859	665	1	nigerian	NORP
hassl-859	666	1	international journal of financial research	ORG
hassl-859	666	2	10(1	CARDINAL
hassl-859	666	3	1-9	CARDINAL
hassl-859	667	1	vichitsarawong	GPE
hassl-859	667	2	t.,	GPE
hassl-859	667	3	eng	GPE
hassl-859	667	4	l. l.	PERSON
hassl-859	667	5	g. k.	PERSON
hassl-859	667	6	2010	DATE
hassl-859	668	1	asian	NORP
hassl-859	668	2	hong kong	GPE
hassl-859	668	3	malaysia	GPE
hassl-859	668	4	singapore	GPE
hassl-859	668	5	thailand	GPE
hassl-859	668	6	journal of international financial management & accounting	ORG
hassl-859	668	7	21(1	CARDINAL
hassl-859	668	8	32	CARDINAL
hassl-859	669	1	s., & misra	ORG
hassl-859	669	2	2016	CARDINAL
hassl-859	670	1	indian	NORP
hassl-859	671	1	6(5	CARDINAL
hassl-859	672	1	wan	PERSON
hassl-859	672	2	i. w. a.	PERSON
hassl-859	672	3	kamarudin	ORG
hassl-859	672	4	k. a.	PERSON
hassl-859	672	5	s. r.	PERSON
hassl-859	672	6	2015	DATE
hassl-859	673	1	malaysia	GPE
hassl-859	673	2	journal of islamic accounting and business research	ORG
hassl-859	673	3	6(1	CARDINAL
hassl-859	674	1	wang	PERSON
hassl-859	674	2	b.	PERSON
hassl-859	674	3	2007	DATE
hassl-859	675	1	chinese	NORP
hassl-859	676	1	1	CARDINAL
hassl-859	676	2	109	CARDINAL
hassl-859	677	1	d. l.	PERSON
hassl-859	677	2	2010	DATE
hassl-859	678	1	asian	NORP
hassl-859	678	2	indonesia	GPE
hassl-859	679	1	asian	NORP
hassl-859	679	2	6(1	CARDINAL
hassl-859	679	3	69	CARDINAL
hassl-859	680	1	watts	GPE
hassl-859	680	2	r. l.	PERSON
hassl-859	680	3	2011	DATE
hassl-859	682	1	ssrn electronic journal	ORG
hassl-859	683	1	massachusetts	GPE
hassl-859	684	1	watts	GPE
hassl-859	684	2	r. l.	PERSON
hassl-859	684	3	2003	DATE
hassl-859	687	1	17(3	CARDINAL
hassl-859	687	2	207	CARDINAL
hassl-859	688	1	whittington	GPE
hassl-859	688	2	2008	DATE
hassl-859	690	1	abacus	GPE
hassl-859	690	2	139168.available	CARDINAL
hassl-859	691	1	zhang	PERSON
hassl-859	691	2	2011	DATE
hassl-859	692	1	new zealand	GPE
hassl-859	693	1	auckland university of technology	ORG
hassl-859	693	2	auckland.	GPE
hassl-859	693	3	social sciences letters	ORG