id	sid	eid	entity	type
hassl-908	1	1	403	CARDINAL
hassl-908	1	2	2021	CARDINAL
hassl-908	3	1	jordan mohammad ahmad alqam1	PERSON
hassl-908	5	1	hamshari2	ORG
hassl-908	5	2	haitham yousef	PERSON
hassl-908	5	3	1,2,3assistant	CARDINAL
hassl-908	5	4	petra university college of administrative	ORG
hassl-908	5	5	amman	GPE
hassl-908	5	6	jordan	GPE
hassl-908	6	1	1email	DATE
hassl-908	7	1	00962777428626	DATE
hassl-908	7	2	9	CARDINAL
hassl-908	7	3	21	CARDINAL
hassl-908	7	4	11	CARDINAL
hassl-908	7	5	november 2021	DATE
hassl-908	7	6	7	CARDINAL
hassl-908	7	7	december 2021	DATE
hassl-908	9	1	kams	ORG
hassl-908	9	2	jordan	GPE
hassl-908	10	1	105	CARDINAL
hassl-908	10	2	the amman stock exchange	ORG
hassl-908	10	3	ase	ORG
hassl-908	10	4	2017 to 2019	DATE
hassl-908	13	1	kams	ORG
hassl-908	15	1	jordan	GPE
hassl-908	16	1	recent years	DATE
hassl-908	19	1	li	PERSON
hassl-908	19	2	2020	DATE
hassl-908	20	1	2021	CARDINAL
hassl-908	20	2	9	CARDINAL
hassl-908	20	3	4	CARDINAL
hassl-908	21	1	403	CARDINAL
hassl-908	22	1	2312-4318	CARDINAL
hassl-908	22	2	2312-5659	DATE
hassl-908	22	3	10.18488	CARDINAL
hassl-908	22	4	2021	CARDINAL
hassl-908	24	1	https://orcid.org/0000-0003-0103-9719 https://orcid.org/0000-0003-4728-3581	PERSON
hassl-908	24	2	https://orcid.org/0000-0002-2514-2086 mailto:malqam@uop.edu.jo	PERSON
hassl-908	24	3	social sciences letters	ORG
hassl-908	24	4	2021	CARDINAL
hassl-908	24	5	9(4	CARDINAL
hassl-908	24	6	403	CARDINAL
hassl-908	24	7	2021	CARDINAL
hassl-908	28	1	velte & issa	ORG
hassl-908	28	2	2019	DATE
hassl-908	29	1	2016	DATE
hassl-908	30	1	2018	DATE
hassl-908	32	1	kams	ORG
hassl-908	32	2	li	PERSON
hassl-908	32	3	2020	DATE
hassl-908	33	1	pott, & rematzki	ORG
hassl-908	33	2	2020	DATE
hassl-908	33	3	tušek & ježovita	ORG
hassl-908	33	4	2018	DATE
hassl-908	34	1	anna	PERSON
hassl-908	34	2	heilmann	ORG
hassl-908	34	3	pott, & rematzki	ORG
hassl-908	34	4	2018	DATE
hassl-908	34	5	cassell	ORG
hassl-908	34	6	myers, & seidel	ORG
hassl-908	34	7	2015	DATE
hassl-908	35	1	lin & hwang	ORG
hassl-908	35	2	2010	DATE
hassl-908	36	1	jordan	GPE
hassl-908	36	2	2016	CARDINAL
hassl-908	36	3	2020	DATE
hassl-908	39	1	second	ORDINAL
hassl-908	39	2	jordan	GPE
hassl-908	39	3	third	ORDINAL
hassl-908	39	4	fourth	ORDINAL
hassl-908	39	5	fifth	ORDINAL
hassl-908	40	1	1.1	CARDINAL
hassl-908	41	1	kams	ORG
hassl-908	41	2	jordan	GPE
hassl-908	41	3	more than 300	CARDINAL
hassl-908	42	1	jordanian	NORP
hassl-908	42	2	jordan	GPE
hassl-908	42	3	2020	DATE
hassl-908	43	1	the jordanian association of certified	ORG
hassl-908	43	2	1987	DATE
hassl-908	43	3	jordan	GPE
hassl-908	43	4	ross	PERSON
hassl-908	43	5	2018	DATE
hassl-908	44	1	social sciences letters	ORG
hassl-908	44	2	2021	CARDINAL
hassl-908	44	3	9(4	CARDINAL
hassl-908	44	4	403	CARDINAL
hassl-908	44	5	2021	CARDINAL
hassl-908	46	1	1.2	CARDINAL
hassl-908	46	2	jordan	GPE
hassl-908	46	3	701	CARDINAL
hassl-908	46	4	2016	DATE
hassl-908	46	5	jordan	GPE
hassl-908	46	6	2017	DATE
hassl-908	47	1	four	CARDINAL
hassl-908	48	1	2018	DATE
hassl-908	48	2	2017	CARDINAL
hassl-908	48	3	about 2.18	CARDINAL
hassl-908	48	4	four	CARDINAL
hassl-908	48	5	1.42	CARDINAL
hassl-908	48	6	four	CARDINAL
hassl-908	49	1	2020	DATE
hassl-908	50	1	2	CARDINAL
hassl-908	50	2	kams	ORG
hassl-908	51	1	kams	ORG
hassl-908	51	2	altawalbeh & alhajaya	ORG
hassl-908	51	3	2019	DATE
hassl-908	51	4	2018	DATE
hassl-908	53	1	2018	DATE
hassl-908	53	2	segal,	ORG
hassl-908	53	3	2017	DATE
hassl-908	56	1	2.1	CARDINAL
hassl-908	56	2	kams	ORG
hassl-908	56	3	2018	DATE
hassl-908	56	4	segal,	ORG
hassl-908	56	5	2017	DATE
hassl-908	59	1	kams	ORG
hassl-908	59	2	four	CARDINAL
hassl-908	60	1	marques	ORG
hassl-908	60	2	pereira	GPE
hassl-908	60	3	aquino, & freitag	ORG
hassl-908	60	4	2021	CARDINAL
hassl-908	60	5	moroney	PERSON
hassl-908	60	6	phang, & xiao	ORG
hassl-908	60	7	2021	DATE
hassl-908	60	8	alsmadi	GPE
hassl-908	60	9	2020	DATE
hassl-908	61	1	kams	ORG
hassl-908	61	2	kam	PERSON
hassl-908	61	3	köhler	ORG
hassl-908	61	4	ratzinger-sakel,	PERSON
hassl-908	61	5	2020	DATE
hassl-908	63	1	kams	ORG
hassl-908	63	2	lin	PERSON
hassl-908	63	3	hsu	PERSON
hassl-908	63	4	chou	PERSON
hassl-908	63	5	chao	PERSON
hassl-908	63	6	& li	PERSON
hassl-908	63	7	2020	DATE
hassl-908	64	1	santos	PERSON
hassl-908	64	2	guerra	GPE
hassl-908	64	3	marques, & maria junior	ORG
hassl-908	64	4	2020	DATE
hassl-908	65	1	social sciences letters	ORG
hassl-908	65	2	2021	CARDINAL
hassl-908	65	3	9(4	CARDINAL
hassl-908	65	4	403	CARDINAL
hassl-908	65	5	2021	CARDINAL
hassl-908	68	1	2.2	CARDINAL
hassl-908	70	1	colauto, & lima	ORG
hassl-908	70	2	2017	DATE
hassl-908	71	1	2020	DATE
hassl-908	71	2	kams	ORG
hassl-908	71	3	kams	ORG
hassl-908	72	1	pinello	ORG
hassl-908	72	2	puschaver, & volkan	ORG
hassl-908	72	3	2020	DATE
hassl-908	73	1	tušek & ježovita	ORG
hassl-908	73	2	2018	DATE
hassl-908	74	1	kams	ORG
hassl-908	74	2	kams	ORG
hassl-908	76	1	karajeh	ORG
hassl-908	76	2	ibrahim, & lode	ORG
hassl-908	76	3	2015	DATE
hassl-908	76	4	2018	DATE
hassl-908	79	1	2.3	CARDINAL
hassl-908	82	1	issa	PERSON
hassl-908	82	2	2019	DATE
hassl-908	82	3	yasser & soliman	ORG
hassl-908	82	4	2018	DATE
hassl-908	84	1	nawaiseh	PERSON
hassl-908	84	2	2016	DATE
hassl-908	85	1	2020	DATE
hassl-908	85	2	sharf & abu-nassar	ORG
hassl-908	85	3	2021	CARDINAL
hassl-908	85	4	2020	DATE
hassl-908	86	1	jordan	GPE
hassl-908	86	2	clark, & hames	ORG
hassl-908	86	3	2010	DATE
hassl-908	86	4	2020	DATE
hassl-908	86	5	one	CARDINAL
hassl-908	86	6	four	CARDINAL
hassl-908	87	1	lopes (	ORG
hassl-908	87	2	2018	DATE
hassl-908	87	3	one	CARDINAL
hassl-908	87	4	four	CARDINAL
hassl-908	87	5	four	CARDINAL
hassl-908	88	1	al sabagh, & hamdy	ORG
hassl-908	88	2	2015	DATE
hassl-908	89	1	social sciences letters	ORG
hassl-908	89	2	2021	CARDINAL
hassl-908	89	3	9(4	CARDINAL
hassl-908	89	4	403	CARDINAL
hassl-908	89	5	2021	CARDINAL
hassl-908	91	1	2019	DATE
hassl-908	92	1	ibrahim	PERSON
hassl-908	92	2	mansor, & ahmad	ORG
hassl-908	92	3	2020	DATE
hassl-908	92	4	putra & fitomela	ORG
hassl-908	92	5	2019	DATE
hassl-908	92	6	yasser & soliman	ORG
hassl-908	92	7	2018	DATE
hassl-908	93	1	jordan	GPE
hassl-908	96	1	3	CARDINAL
hassl-908	96	2	3.1	CARDINAL
hassl-908	97	1	the amman stock exchange	ORG
hassl-908	97	2	ase	ORG
hassl-908	97	3	2017 to 2019	DATE
hassl-908	98	1	jordanian	NORP
hassl-908	98	2	more than a quarter	DATE
hassl-908	98	3	2020	DATE
hassl-908	99	1	ase	ORG
hassl-908	99	2	2019	DATE
hassl-908	99	3	132	CARDINAL
hassl-908	100	1	27	CARDINAL
hassl-908	100	2	annual	DATE
hassl-908	101	1	315	CARDINAL
hassl-908	101	2	the amman stock exchange	ORG
hassl-908	101	3	2017 to 2019	DATE
hassl-908	101	4	annual	DATE
hassl-908	103	1	3.2	CARDINAL
hassl-908	104	1	annual	DATE
hassl-908	104	2	ase	ORG
hassl-908	104	3	2017 to 2019	DATE
hassl-908	104	4	kams	ORG
hassl-908	106	1	four	CARDINAL
hassl-908	107	1	3.2.1	CARDINAL
hassl-908	107	2	2016	DATE
hassl-908	110	1	islam	NORP
hassl-908	110	2	ali, & ahmad	ORG
hassl-908	110	3	2011	DATE
hassl-908	111	1	islam	NORP
hassl-908	111	2	2011	DATE
hassl-908	111	3	nia & sarchah	ORG
hassl-908	111	4	2014	DATE
hassl-908	112	1	1	CARDINAL
hassl-908	112	2	year	DATE
hassl-908	112	3	t. humanities	ORG
hassl-908	112	4	social sciences letters	ORG
hassl-908	112	5	2021	CARDINAL
hassl-908	112	6	9(4	CARDINAL
hassl-908	112	7	403	CARDINAL
hassl-908	112	8	2021	CARDINAL
hassl-908	115	1	year	DATE
hassl-908	117	1	2	CARDINAL
hassl-908	117	2	year	DATE
hassl-908	118	1	δrevit	PERSON
hassl-908	121	1	ɛ	ORG
hassl-908	121	2	ɛ	ORG
hassl-908	124	1	3	CARDINAL
hassl-908	124	2	i. δrevit	PERSON
hassl-908	128	1	ndacit	GPE
hassl-908	128	2	4	CARDINAL
hassl-908	128	3	year	DATE
hassl-908	129	1	3.2.2	CARDINAL
hassl-908	130	1	four	CARDINAL
hassl-908	130	2	four	CARDINAL
hassl-908	131	1	four	CARDINAL
hassl-908	132	1	affes &	ORG
hassl-908	132	2	2016	DATE
hassl-908	132	3	houqe	GPE
hassl-908	132	4	memis & cetenak	ORG
hassl-908	132	5	2012	DATE
hassl-908	132	6	four	CARDINAL
hassl-908	132	7	four	CARDINAL
hassl-908	132	8	four	CARDINAL
hassl-908	133	1	2020	DATE
hassl-908	133	2	four	CARDINAL
hassl-908	133	3	one	CARDINAL
hassl-908	133	4	four	CARDINAL
hassl-908	134	1	ammar	PERSON
hassl-908	134	2	anwar ul haq	PERSON
hassl-908	134	3	2018	DATE
hassl-908	134	4	four	CARDINAL
hassl-908	134	5	four	CARDINAL
hassl-908	135	1	1	CARDINAL
hassl-908	135	2	four	CARDINAL
hassl-908	135	3	0	CARDINAL
hassl-908	136	1	social sciences letters	ORG
hassl-908	136	2	2021	CARDINAL
hassl-908	136	3	9(4	CARDINAL
hassl-908	136	4	403	CARDINAL
hassl-908	136	5	2021	CARDINAL
hassl-908	138	1	3.2.3	CARDINAL
hassl-908	138	2	annual	DATE
hassl-908	139	1	kams	ORG
hassl-908	139	2	annual	DATE
hassl-908	139	3	2020	DATE
hassl-908	140	1	0	CARDINAL
hassl-908	140	2	1	CARDINAL
hassl-908	141	1	3.3	CARDINAL
hassl-908	143	1	four	CARDINAL
hassl-908	144	1	khuong	PERSON
hassl-908	144	2	liem, & minh	ORG
hassl-908	144	3	2020	DATE
hassl-908	145	1	3.3.1	CARDINAL
hassl-908	147	1	purnama & nurdiniah	ORG
hassl-908	147	2	2019	DATE
hassl-908	147	3	sharf & abu-nassar	ORG
hassl-908	147	4	2021	CARDINAL
hassl-908	148	1	3.3.2	CARDINAL
hassl-908	149	1	chandra & wimelda	ORG
hassl-908	149	2	2018	DATE
hassl-908	149	3	veronica	PERSON
hassl-908	149	4	2015	DATE
hassl-908	150	1	purnama & nurdiniah	ORG
hassl-908	150	2	2019	DATE
hassl-908	151	1	alzoubi	PERSON
hassl-908	151	2	2016	DATE
hassl-908	151	3	lopes	PERSON
hassl-908	151	4	2018	DATE
hassl-908	154	1	kams kam	PERSON
hassl-908	155	1	kams kam	PERSON
hassl-908	158	1	1	CARDINAL
hassl-908	158	2	four	CARDINAL
hassl-908	158	3	0	CARDINAL
hassl-908	161	1	dacit	ORG
hassl-908	162	1	social sciences letters	ORG
hassl-908	162	2	2021	CARDINAL
hassl-908	162	3	9(4	CARDINAL
hassl-908	162	4	403	CARDINAL
hassl-908	162	5	2021	CARDINAL
hassl-908	164	1	2017	CARDINAL
hassl-908	164	2	ho, & huang	ORG
hassl-908	164	3	2016	DATE
hassl-908	165	1	1	CARDINAL
hassl-908	166	1	3.4	CARDINAL
hassl-908	167	1	1	CARDINAL
hassl-908	169	1	dacit	ORG
hassl-908	171	1	+α1 kamsit+α2big4it+α3(kamsit×big4it	QUANTITY
hassl-908	172	1	dac	ORG
hassl-908	173	1	4	CARDINAL
hassl-908	173	2	kams	ORG
hassl-908	173	3	jordanian	NORP
hassl-908	174	1	kams	ORG
hassl-908	174	2	annual	DATE
hassl-908	175	1	kams	ORG
hassl-908	175	2	four	CARDINAL
hassl-908	176	1	kams	ORG
hassl-908	177	1	2	CARDINAL
hassl-908	177	2	315	CARDINAL
hassl-908	178	1	table-2	PERSON
hassl-908	179	1	49.5	CARDINAL
hassl-908	179	2	49.5 49.5	CARDINAL
hassl-908	179	3	159	CARDINAL
hassl-908	179	4	50.5	CARDINAL
hassl-908	179	5	50.5 100.0	CARDINAL
hassl-908	180	1	315	CARDINAL
hassl-908	180	2	100.0 100.0	CARDINAL
hassl-908	180	3	four	CARDINAL
hassl-908	180	4	42.9	CARDINAL
hassl-908	180	5	100.0	CARDINAL
hassl-908	180	6	four 180	CARDINAL
hassl-908	180	7	57.1	CARDINAL
hassl-908	181	1	315	CARDINAL
hassl-908	181	2	100.0 100.0	CARDINAL
hassl-908	181	3	social sciences letters	ORG
hassl-908	181	4	2021	CARDINAL
hassl-908	181	5	9(4	CARDINAL
hassl-908	181	6	403	CARDINAL
hassl-908	181	7	2021	CARDINAL
hassl-908	183	1	2	CARDINAL
hassl-908	183	2	50.5%	PERCENT
hassl-908	183	3	49.5%	PERCENT
hassl-908	184	1	42.9%	PERCENT
hassl-908	184	2	57.1%	PERCENT
hassl-908	185	1	3	CARDINAL
hassl-908	185	2	kams	ORG
hassl-908	185	3	2017 to 2019	DATE
hassl-908	187	1	kams	ORG
hassl-908	188	1	kams	ORG
hassl-908	188	2	0.0 36	CARDINAL
hassl-908	188	3	11.4	CARDINAL
hassl-908	188	4	11.4	CARDINAL
hassl-908	188	5	11.4	CARDINAL
hassl-908	188	6	43.8	CARDINAL
hassl-908	188	7	117	CARDINAL
hassl-908	188	8	3.0	CARDINAL
hassl-908	188	9	15.2	CARDINAL
hassl-908	188	10	98.1	CARDINAL
hassl-908	188	11	1.9 100.0	CARDINAL
hassl-908	188	12	315	CARDINAL
hassl-908	188	13	100.0 100.0	CARDINAL
hassl-908	188	14	3	CARDINAL
hassl-908	188	15	only 11.4%	PERCENT
hassl-908	188	16	88.6%	PERCENT
hassl-908	188	17	kams	ORG
hassl-908	189	1	two	CARDINAL
hassl-908	191	1	0.387	CARDINAL
hassl-908	191	2	0.119	CARDINAL
hassl-908	191	3	0.003	CARDINAL
hassl-908	191	4	0.021	CARDINAL
hassl-908	191	5	353.399	MONEY
hassl-908	191	6	24.793	CARDINAL
hassl-908	191	7	5.505	CARDINAL
hassl-908	191	8	9.158	MONEY
hassl-908	191	9	864 218 168	QUANTITY
hassl-908	191	10	0.001	CARDINAL
hassl-908	191	11	0.082	CARDINAL
hassl-908	191	12	4	CARDINAL
hassl-908	191	13	kams	ORG
hassl-908	191	14	218	CARDINAL
hassl-908	191	15	168	CARDINAL
hassl-908	191	16	0.083	CARDINAL
hassl-908	191	17	0.082	CARDINAL
hassl-908	191	18	al-sraheen & alkhatib	ORG
hassl-908	191	19	2016	DATE
hassl-908	192	1	4.1	CARDINAL
hassl-908	194	1	0.757 0.573 0.00	MONEY
hassl-908	194	2	0.796 0.634 0.00	MONEY
hassl-908	194	3	0.604	CARDINAL
hassl-908	194	4	5	CARDINAL
hassl-908	194	5	0.757	CARDINAL
hassl-908	194	6	more than 0.5	CARDINAL
hassl-908	194	7	cohen, 1988	LAW
hassl-908	195	1	57.3%	PERCENT
hassl-908	195	2	0.573	CARDINAL
hassl-908	197	1	first	ORDINAL
hassl-908	198	1	social sciences letters	ORG
hassl-908	198	2	2021	CARDINAL
hassl-908	198	3	9(4	CARDINAL
hassl-908	198	4	403	CARDINAL
hassl-908	198	5	2021	CARDINAL
hassl-908	200	1	second	ORDINAL
hassl-908	200	2	5	CARDINAL
hassl-908	200	3	0.796	CARDINAL
hassl-908	200	4	more than 0.5	CARDINAL
hassl-908	200	5	cohen, 1988	LAW
hassl-908	201	1	63.4%	PERCENT
hassl-908	201	2	0.634	CARDINAL
hassl-908	202	1	less than 0.05	CARDINAL
hassl-908	203	1	second	ORDINAL
hassl-908	204	1	less than 0.05	CARDINAL
hassl-908	205	1	0.604	CARDINAL
hassl-908	205	2	more than 0.5	CARDINAL
hassl-908	205	3	cohen, 1988	LAW
hassl-908	206	1	36.5%	PERCENT
hassl-908	208	1	amos 23v	PERSON
hassl-908	209	1	6	CARDINAL
hassl-908	210	1	table-6	PERSON
hassl-908	210	2	chi square	PERSON
hassl-908	210	3	chi square χ2	PERSON
hassl-908	210	4	nfi cfi gfi ramsea	PERSON
hassl-908	210	5	332.968 9.915 3 0.000 0.998 1.000	QUANTITY
hassl-908	210	6	gfi	PERSON
hassl-908	212	1	321.968	CARDINAL
hassl-908	212	2	9.915	CARDINAL
hassl-908	213	1	0.053	CARDINAL
hassl-908	213	2	less than 0.080	CARDINAL
hassl-908	213	3	babin	ORG
hassl-908	213	4	anderson, & tatham	ORG
hassl-908	213	5	2006	DATE
hassl-908	214	1	1	CARDINAL
hassl-908	214	2	0.981	CARDINAL
hassl-908	214	3	1	CARDINAL
hassl-908	215	1	1.000	CARDINAL
hassl-908	215	2	more than 0.9	CARDINAL
hassl-908	215	3	2006	DATE
hassl-908	216	1	0.998	CARDINAL
hassl-908	216	2	more than 0.9	CARDINAL
hassl-908	216	3	2006	DATE
hassl-908	217	1	7	CARDINAL
hassl-908	218	1	table-7	PERSON
hassl-908	220	1	0.975 0.000 0.000	MONEY
hassl-908	220	2	0.275	CARDINAL
hassl-908	220	3	0.524	CARDINAL
hassl-908	220	4	7	CARDINAL
hassl-908	220	5	only one	CARDINAL
hassl-908	220	6	0.524	CARDINAL
hassl-908	221	1	0.799	CARDINAL
hassl-908	222	1	social sciences letters	ORG
hassl-908	222	2	2021	CARDINAL
hassl-908	222	3	9(4	CARDINAL
hassl-908	222	4	403	CARDINAL
hassl-908	222	5	2021	CARDINAL
hassl-908	224	1	fourth	ORDINAL
hassl-908	225	1	5	CARDINAL
hassl-908	225	2	1	CARDINAL
hassl-908	227	1	63%	PERCENT
hassl-908	228	1	2	CARDINAL
hassl-908	229	1	57%	PERCENT
hassl-908	230	1	3	CARDINAL
hassl-908	231	1	36.5%	PERCENT
hassl-908	232	1	4	CARDINAL
hassl-908	233	1	two	CARDINAL
hassl-908	234	1	1	CARDINAL
hassl-908	234	2	kams	ORG
hassl-908	235	1	2	CARDINAL
hassl-908	236	1	kams	ORG
hassl-908	236	2	kams	ORG
hassl-908	237	1	3	CARDINAL
hassl-908	237	2	kams	ORG
hassl-908	239	1	kams	ORG
hassl-908	243	1	m.	PERSON
hassl-908	243	2	2016	DATE
hassl-908	244	1	jordan	GPE
hassl-908	245	1	asian	NORP
hassl-908	245	2	9(2	CARDINAL
hassl-908	245	3	101	CARDINAL
hassl-908	246	1	m., & al‐rahahleh,	ORG
hassl-908	246	2	a. s.	PERSON
hassl-908	246	3	2020	DATE
hassl-908	247	1	jordan	GPE
hassl-908	248	1	international journal of auditing	ORG
hassl-908	248	2	268	CARDINAL
hassl-908	248	3	h., & smii	ORG
hassl-908	248	4	2016	CARDINAL
hassl-908	249	1	tunisia	GPE
hassl-908	250	1	journal of accounting & marketing	ORG
hassl-908	250	2	5(3	CARDINAL
hassl-908	250	3	1000178	DATE
hassl-908	252	1	al-sraheen	PERSON
hassl-908	252	2	d., & alkhatib	ORG
hassl-908	252	3	k.	PERSON
hassl-908	252	4	2016	DATE
hassl-908	253	1	jordanian	NORP
hassl-908	254	1	81	CARDINAL
hassl-908	255	1	social sciences letters	ORG
hassl-908	255	2	2021	CARDINAL
hassl-908	255	3	9(4	CARDINAL
hassl-908	255	4	403	CARDINAL
hassl-908	255	5	2021	CARDINAL
hassl-908	257	1	ross	GPE
hassl-908	257	2	d.	NORP
hassl-908	257	3	w., & al‐akra	ORG
hassl-908	257	4	m. (2018).	ORG
hassl-908	258	1	jordanian	NORP
hassl-908	259	1	international journal of auditing	ORG
hassl-908	259	2	22(2	CARDINAL
hassl-908	259	3	317	CARDINAL
hassl-908	259	4	almarayeh	PERSON
hassl-908	259	5	t. s.	GPE
hassl-908	259	6	b., & abdullatif	ORG
hassl-908	259	7	m. (2020	PERSON
hassl-908	261	1	revista de contabilidad-spanish	PERSON
hassl-908	261	2	64	CARDINAL
hassl-908	262	1	m., & alhajaya	ORG
hassl-908	262	2	m. (	PERSON
hassl-908	262	3	2019	DATE
hassl-908	263	1	jordan	GPE
hassl-908	264	1	50-57	CARDINAL
hassl-908	265	1	e.	GPE
hassl-908	265	2	2016	CARDINAL
hassl-908	266	1	jordan	GPE
hassl-908	267	1	17(2	CARDINAL
hassl-908	267	2	170–189	DATE
hassl-908	268	1	ammar	PERSON
hassl-908	268	2	a.	PERSON
hassl-908	268	3	m., & anwar ul haq, m. (2018	ORG
hassl-908	269	1	four	CARDINAL
hassl-908	270	1	pakistan	GPE
hassl-908	271	1	international journal of financial studies	ORG
hassl-908	271	2	issn 2227-7072	PERSON
hassl-908	271	3	mdpi	GPE
hassl-908	271	4	basel	GPE
hassl-908	271	5	6(2	CARDINAL
hassl-908	271	6	1-22	CARDINAL
hassl-908	272	1	anna	PERSON
hassl-908	272	2	g.	PERSON
hassl-908	272	3	m., pott	PERSON
hassl-908	272	4	j. (2018	ORG
hassl-908	274	1	232	CARDINAL
hassl-908	275	1	cassell	PERSON
hassl-908	275	2	c. a.	PERSON
hassl-908	275	3	myers	GPE
hassl-908	275	4	l. a.	PERSON
hassl-908	275	5	t. a.	PERSON
hassl-908	275	6	2015	CARDINAL
hassl-908	277	1	46	DATE
hassl-908	277	2	23	CARDINAL
hassl-908	278	1	chandra, a., & wimelda	PERSON
hassl-908	278	2	l. (2018	ORG
hassl-908	280	1	march 11, 2018	DATE
hassl-908	283	1	3(1	CARDINAL
hassl-908	283	2	44	CARDINAL
hassl-908	284	1	cohen	PERSON
hassl-908	284	2	j. (	PERSON
hassl-908	284	3	1988	DATE
hassl-908	286	1	new york	GPE
hassl-908	287	1	r. d.	PERSON
hassl-908	287	2	g. a. s. f. d.	PERSON
hassl-908	287	3	2017	CARDINAL
hassl-908	288	1	brazilian	NORP
hassl-908	289	1	the american accounting association	ORG
hassl-908	289	2	annual	DATE
hassl-908	289	3	chicago	GPE
hassl-908	289	4	il	GPE
hassl-908	289	5	united states of america	GPE
hassl-908	290	1	gold, a.	PERSON
hassl-908	290	2	heilmann	ORG
hassl-908	290	3	m., pott	PERSON
hassl-908	290	4	j. (2020	PERSON
hassl-908	292	1	232	CARDINAL
hassl-908	293	1	m. j.	PERSON
hassl-908	293	2	ho, a. y.-f	PERSON
hassl-908	293	3	& huang	PERSON
hassl-908	294	1	2016	CARDINAL
hassl-908	296	1	economics & finance	ORG
hassl-908	296	2	43	CARDINAL
hassl-908	296	3	35	CARDINAL
hassl-908	298	1	j. f.	PERSON
hassl-908	298	2	w. c.	PERSON
hassl-908	298	3	babin	ORG
hassl-908	298	4	b. j.	PERSON
hassl-908	298	5	anderson	PERSON
hassl-908	298	6	r. e.	PERSON
hassl-908	298	7	r. l.	PERSON
hassl-908	298	8	2006	DATE
hassl-908	299	1	6	CARDINAL
hassl-908	301	1	nj	ORG
hassl-908	301	2	pearson prentice hall	ORG
hassl-908	302	1	hegazy	PRODUCT
hassl-908	302	2	m. a.	PERSON
hassl-908	302	3	al sabagh	PERSON
hassl-908	302	4	a., & hamdy	ORG
hassl-908	302	5	r.	NORP
hassl-908	302	6	2015	DATE
hassl-908	304	1	143	CARDINAL
hassl-908	305	1	houqe	GPE
hassl-908	305	2	m.n.	GPE
hassl-908	305	3	2015	CARDINAL
hassl-908	306	1	new zealand	GPE
hassl-908	307	1	journal of corporate board	ORG
hassl-908	307	2	7(1	CARDINAL
hassl-908	307	3	24	CARDINAL
hassl-908	308	1	ibrahim	PERSON
hassl-908	308	2	g.	PERSON
hassl-908	308	3	n., & ahmad	ORG
hassl-908	308	4	a. u.	PERSON
hassl-908	308	5	2020	DATE
hassl-908	310	1	international journal of scientific & technology	ORG
hassl-908	310	2	9(04	CARDINAL
hassl-908	310	3	816822	DATE
hassl-908	311	1	islam	ORG
hassl-908	311	2	ali	PERSON
hassl-908	311	3	z.	PERSON
hassl-908	311	4	2011	DATE
hassl-908	314	1	international journal of economics	ORG
hassl-908	314	2	3(2	CARDINAL
hassl-908	314	3	116–125	CARDINAL
hassl-908	315	1	jordan	PERSON
hassl-908	315	2	c. e.	PERSON
hassl-908	315	3	clark	PERSON
hassl-908	315	4	s. j., & hames	PERSON
hassl-908	315	5	c. c.	PERSON
hassl-908	315	6	2010	DATE
hassl-908	316	1	26(1	CARDINAL
hassl-908	316	2	19-30	CARDINAL
hassl-908	317	1	social sciences letters	ORG
hassl-908	317	2	2021	CARDINAL
hassl-908	317	3	9(4	CARDINAL
hassl-908	317	4	403	CARDINAL
hassl-908	317	5	2021	CARDINAL
hassl-908	319	1	karajeh	GPE
hassl-908	319	2	a. i.	PERSON
hassl-908	319	3	ibrahim	PERSON
hassl-908	319	4	m. y. b.	PERSON
hassl-908	319	5	n. a. b.	PERSON
hassl-908	319	6	2015	DATE
hassl-908	320	1	malaysian	NORP
hassl-908	321	1	2015	CARDINAL
hassl-908	323	1	khuong	PERSON
hassl-908	323	2	n. v.,	PERSON
hassl-908	323	3	n. t., & minh	PERSON
hassl-908	323	4	m. t. h.	PERSON
hassl-908	323	5	2020	DATE
hassl-908	324	1	vietnam	GPE
hassl-908	325	1	journal of international studies	ORG
hassl-908	325	2	13(1	CARDINAL
hassl-908	325	3	247	CARDINAL
hassl-908	326	1	köhler	ORG
hassl-908	326	2	a.	PERSON
hassl-908	326	3	j. (2020	ORG
hassl-908	328	1	europe	LOC
hassl-908	328	2	105	CARDINAL
hassl-908	329	1	li	PERSON
hassl-908	329	2	2020	DATE
hassl-908	331	1	11(2	CARDINAL
hassl-908	331	2	399-406	CARDINAL
hassl-908	332	1	lin	PERSON
hassl-908	332	2	j. w.	PERSON
hassl-908	332	3	m. i.	PERSON
hassl-908	332	4	2010	DATE
hassl-908	334	1	14(1	CARDINAL
hassl-908	334	2	57	CARDINAL
hassl-908	336	1	lin	PERSON
hassl-908	336	2	c., hsu	PERSON
hassl-908	336	3	chou	PERSON
hassl-908	336	4	chao	PERSON
hassl-908	336	5	& li	PERSON
hassl-908	337	1	2020	DATE
hassl-908	339	1	977	CARDINAL
hassl-908	340	1	lopes	PERSON
hassl-908	340	2	a.p.	GPE
hassl-908	340	3	2018	DATE
hassl-908	341	1	portugal	GPE
hassl-908	342	1	athens journal of business & economics	ORG
hassl-908	342	2	4(2	CARDINAL
hassl-908	342	3	179	CARDINAL
hassl-908	343	1	w.	PERSON
hassl-908	343	2	2018	DATE
hassl-908	345	1	31(2	CARDINAL
hassl-908	345	2	400	CARDINAL
hassl-908	345	3	marques	PERSON
hassl-908	345	4	v. a.	PERSON
hassl-908	345	5	pereira	GPE
hassl-908	345	6	l. n.	PERSON
hassl-908	345	7	aquino	GPE
hassl-908	345	8	i. f. d.	PERSON
hassl-908	345	9	d. c.	PERSON
hassl-908	345	10	2021	CARDINAL
hassl-908	348	1	accounting & finance	ORG
hassl-908	348	2	32(87	CARDINAL
hassl-908	348	3	444	CARDINAL
hassl-908	349	1	memis	GPE
hassl-908	349	2	m. u., & cetenak	ORG
hassl-908	349	3	e. h.	PERSON
hassl-908	349	4	2012	DATE
hassl-908	351	1	international journal of economics	ORG
hassl-908	351	2	2(4	CARDINAL
hassl-908	351	3	460-469	QUANTITY
hassl-908	352	1	moghaddam, a., & abbaspour	DATE
hassl-908	352	2	2017	CARDINAL
hassl-908	353	1	the tehran stock exchange	ORG
hassl-908	354	1	7(4	CARDINAL
hassl-908	354	2	99	CARDINAL
hassl-908	355	1	moroney	PERSON
hassl-908	355	2	r.	NORP
hassl-908	355	3	phang	GPE
hassl-908	355	4	& xiao	PERSON
hassl-908	355	5	x.	PERSON
hassl-908	355	6	2021	CARDINAL
hassl-908	357	1	european	NORP
hassl-908	357	2	30(1	CARDINAL
hassl-908	357	3	6382	DATE
hassl-908	358	1	nawaiseh	PERSON
hassl-908	358	2	m. e.	PERSON
hassl-908	358	3	2016	DATE
hassl-908	359	1	jordan	GPE
hassl-908	360	1	british journal	ORG
hassl-908	360	2	12(2	DATE
hassl-908	360	3	1	CARDINAL
hassl-908	361	1	nia, & sarchah	ORG
hassl-908	362	1	2014	DATE
hassl-908	364	1	200	CARDINAL
hassl-908	365	1	pinello	ORG
hassl-908	365	2	a.	GPE
hassl-908	365	3	l., & volkan	ORG
hassl-908	365	4	a.	PERSON
hassl-908	365	5	2020	DATE
hassl-908	367	1	12(1	CARDINAL
hassl-908	367	2	23	CARDINAL
hassl-908	367	3	purnama	ORG
hassl-908	367	4	i., & nurdiniah	ORG
hassl-908	367	5	d.	PERSON
hassl-908	367	6	2019	DATE
hassl-908	369	1	73	CARDINAL
hassl-908	369	2	41	CARDINAL
hassl-908	370	1	putra	GPE
hassl-908	370	2	a., & fitomela	ORG
hassl-908	370	3	2019	DATE
hassl-908	372	1	international journal of scientific & technology	ORG
hassl-908	372	2	8(09	CARDINAL
hassl-908	372	3	1918-1822	DATE
hassl-908	373	1	santos	PERSON
hassl-908	373	2	r.	NORP
hassl-908	373	3	marques	GPE
hassl-908	373	4	2020	DATE
hassl-908	376	1	14(1	CARDINAL
hassl-908	376	2	55	CARDINAL
hassl-908	377	1	segal	PERSON
hassl-908	377	2	2017	CARDINAL
hassl-908	378	1	701	CARDINAL
hassl-908	379	1	10(2	DATE
hassl-908	379	2	376	CARDINAL
hassl-908	379	3	shakhatreh	PERSON
hassl-908	379	4	m. z.	PERSON
hassl-908	379	5	alsmadi	GPE
hassl-908	379	6	s. a., & alkhataybeh	PERSON
hassl-908	379	7	2020	DATE
hassl-908	380	1	jordan	GPE
hassl-908	381	1	business & management	ORG
hassl-908	381	2	7(1	DATE
hassl-908	381	3	1771076	DATE
hassl-908	382	1	social sciences letters	ORG
hassl-908	382	2	2021	CARDINAL
hassl-908	382	3	9(4	CARDINAL
hassl-908	382	4	403	CARDINAL
hassl-908	382	5	2021	CARDINAL
hassl-908	384	1	sharf, & abu-nassar	ORG
hassl-908	385	1	2021	CARDINAL
hassl-908	386	1	jordan	GPE
hassl-908	387	1	jordan journal of business administration	ORG
hassl-908	387	2	236253	DATE
hassl-908	388	1	shbeilat	PERSON
hassl-908	388	2	m. k.	PERSON
hassl-908	388	3	2018	DATE
hassl-908	390	1	7(4	CARDINAL
hassl-908	390	2	184	CARDINAL
hassl-908	392	1	l.-p.	GPE
hassl-908	393	1	j., & bera	ORG
hassl-908	393	2	2018	DATE
hassl-908	395	1	32(2	CARDINAL
hassl-908	395	2	141	CARDINAL
hassl-908	396	1	grahita	PERSON
hassl-908	396	2	s.	PERSON
hassl-908	396	3	2019	DATE
hassl-908	397	1	indonesia stock exchange	ORG
hassl-908	398	1	international journal of financial research	ORG
hassl-908	398	2	10(1	CARDINAL
hassl-908	398	3	86	CARDINAL
hassl-908	398	4	suttipun	PERSON
hassl-908	398	5	2020	DATE
hassl-908	399	1	thailand	GPE
hassl-908	400	1	asian	NORP
hassl-908	400	2	13(1	CARDINAL
hassl-908	400	3	26	CARDINAL
hassl-908	401	1	https://doi.org/10.14254/2071-8330.2020/13-1/16	TIME
hassl-908	402	1	tušek	PERSON
hassl-908	402	2	b., & ježovita	ORG
hassl-908	402	3	2018	DATE
hassl-908	404	1	intereulaweast	PERSON
hassl-908	404	2	5(2	DATE
hassl-908	404	3	242-276	CARDINAL
hassl-908	405	1	2018	DATE
hassl-908	407	1	uk	GPE
hassl-908	408	1	25(5	CARDINAL
hassl-908	408	2	748	CARDINAL
hassl-908	408	3	& issa	PERSON
hassl-908	408	4	j. (	PERSON
hassl-908	408	5	2019	DATE
hassl-908	410	1	17(3	CARDINAL
hassl-908	410	2	323	CARDINAL
hassl-908	410	3	veronica, a. (	PERSON
hassl-908	410	4	2015	CARDINAL
hassl-908	412	1	6(8	CARDINAL
hassl-908	412	2	159	CARDINAL
hassl-908	413	1	2020	DATE
hassl-908	415	1	journal of general management	ORG
hassl-908	415	2	71	CARDINAL
hassl-908	416	1	yasser	PERSON
hassl-908	416	2	s., & soliman	ORG
hassl-908	416	3	m. (	PERSON
hassl-908	416	4	2018	DATE
hassl-908	417	1	egypt	GPE
hassl-908	418	1	international research journal	ORG
hassl-908	418	2	9(4	CARDINAL
hassl-908	418	3	216	CARDINAL
hassl-908	419	1	social sciences letters	ORG