id	sid	tid	token	lemma	pos
hassl-4112	1	1	396	396	NUM
hassl-4112	1	2	©	©	PROPN
hassl-4112	1	3	2025	2025	NUM
hassl-4112	1	4	conscientia	conscientia	PROPN
hassl-4112	1	5	beam	beam	PROPN
hassl-4112	1	6	.	.	PUNCT
hassl-4112	2	1	all	all	DET
hassl-4112	2	2	rights	right	NOUN
hassl-4112	2	3	reserved	reserve	VERB
hassl-4112	2	4	.	.	PUNCT
hassl-4112	3	1	determinants	determinant	NOUN
hassl-4112	3	2	of	of	ADP
hassl-4112	3	3	international	international	ADJ
hassl-4112	3	4	financial	financial	ADJ
hassl-4112	3	5	reporting	reporting	NOUN
hassl-4112	3	6	standards	standard	NOUN
hassl-4112	3	7	adoption	adoption	NOUN
hassl-4112	3	8	at	at	ADP
hassl-4112	3	9	commercial	commercial	ADJ
hassl-4112	3	10	banks	bank	NOUN
hassl-4112	3	11	:	:	PUNCT
hassl-4112	3	12	evidence	evidence	NOUN
hassl-4112	3	13	from	from	ADP
hassl-4112	3	14	an	an	DET
hassl-4112	3	15	emerging	emerge	VERB
hassl-4112	3	16	country	country	NOUN
hassl-4112	3	17	humanities	humanity	NOUN
hassl-4112	3	18	and	and	CCONJ
hassl-4112	3	19	social	social	ADJ
hassl-4112	3	20	sciences	science	NOUN
hassl-4112	3	21	letters	letter	NOUN
hassl-4112	3	22	2025	2025	NUM
hassl-4112	3	23	vol	vol	NOUN
hassl-4112	3	24	.	.	PROPN
hassl-4112	3	25	13	13	NUM
hassl-4112	3	26	,	,	PUNCT
hassl-4112	3	27	no	no	INTJ
hassl-4112	3	28	.	.	NOUN
hassl-4112	3	29	2	2	NUM
hassl-4112	3	30	,	,	PUNCT
hassl-4112	3	31	pp	pp	ADJ
hassl-4112	3	32	.	.	PUNCT
hassl-4112	4	1	396	396	NUM
hassl-4112	4	2	-	-	SYM
hassl-4112	4	3	408	408	NUM
hassl-4112	4	4	issn(e	issn(e	NOUN
hassl-4112	4	5	):	):	PUNCT
hassl-4112	4	6	2312	2312	NUM
hassl-4112	4	7	-	-	SYM
hassl-4112	4	8	4318	4318	NUM
hassl-4112	4	9	issn(p	issn(p	NUM
hassl-4112	4	10	):	):	PUNCT
hassl-4112	4	11	2312	2312	NUM
hassl-4112	4	12	-	-	SYM
hassl-4112	4	13	5659	5659	NUM
hassl-4112	4	14	doi	doi	NOUN
hassl-4112	4	15	:	:	PUNCT
hassl-4112	4	16	10.18488/73.v13i2.4112	10.18488/73.v13i2.4112	PROPN
hassl-4112	4	17	©	©	PROPN
hassl-4112	4	18	2025	2025	NUM
hassl-4112	4	19	conscientia	conscientia	PROPN
hassl-4112	4	20	beam	beam	PROPN
hassl-4112	4	21	.	.	PUNCT
hassl-4112	5	1	all	all	DET
hassl-4112	5	2	rights	right	NOUN
hassl-4112	5	3	reserved	reserve	VERB
hassl-4112	5	4	.	.	PUNCT
hassl-4112	6	1	nguyen	nguyen	PROPN
hassl-4112	6	2	minh	minh	PROPN
hassl-4112	6	3	phuong1	phuong1	PROPN
hassl-4112	6	4	anh	anh	PROPN
hassl-4112	6	5	phan2	phan2	PROPN
hassl-4112	7	1	+	+	X
hassl-4112	7	2	la	la	ADV
hassl-4112	7	3	thi	thi	VERB
hassl-4112	7	4	thu	thu	PROPN
hassl-4112	7	5	trang3	trang3	X
hassl-4112	8	1	1,2,3banking	1,2,3banking	NUM
hassl-4112	8	2	academy	academy	PROPN
hassl-4112	8	3	of	of	ADP
hassl-4112	8	4	vietnam	vietnam	PROPN
hassl-4112	8	5	,	,	PUNCT
hassl-4112	8	6	12	12	NUM
hassl-4112	8	7	chua	chua	PROPN
hassl-4112	8	8	boc	boc	PROPN
hassl-4112	8	9	,	,	PUNCT
hassl-4112	8	10	dong	dong	PROPN
hassl-4112	8	11	da	da	PROPN
hassl-4112	8	12	,	,	PUNCT
hassl-4112	8	13	hanoi	hanoi	PROPN
hassl-4112	8	14	,	,	PUNCT
hassl-4112	8	15	vietnam	vietnam	PROPN
hassl-4112	8	16	.	.	PUNCT
hassl-4112	9	1	1email	1email	NUM
hassl-4112	9	2	:	:	PUNCT
hassl-4112	9	3	phuongnm@hvnh.edu.vn	phuongnm@hvnh.edu.vn	PROPN
hassl-4112	9	4	2email	2email	NUM
hassl-4112	9	5	:	:	PUNCT
hassl-4112	9	6	phananh@hvnh.edu.vn	phananh@hvnh.edu.vn	NOUN
hassl-4112	9	7	3email	3email	NUM
hassl-4112	9	8	:	:	PUNCT
hassl-4112	9	9	latrang2004y@gmail.com	latrang2004y@gmail.com	X
hassl-4112	9	10	(	(	PUNCT
hassl-4112	9	11	+	+	CCONJ
hassl-4112	9	12	corresponding	correspond	VERB
hassl-4112	9	13	author	author	NOUN
hassl-4112	9	14	)	)	PUNCT
hassl-4112	9	15	abstract	abstract	ADJ
hassl-4112	9	16	article	article	NOUN
hassl-4112	9	17	history	history	NOUN
hassl-4112	9	18	received	receive	VERB
hassl-4112	9	19	:	:	PUNCT
hassl-4112	9	20	25	25	NUM
hassl-4112	9	21	october	october	PROPN
hassl-4112	9	22	2024	2024	NUM
hassl-4112	9	23	revised	revise	VERB
hassl-4112	9	24	:	:	PUNCT
hassl-4112	9	25	29	29	NUM
hassl-4112	9	26	january	january	PROPN
hassl-4112	9	27	2025	2025	NUM
hassl-4112	9	28	accepted	accept	VERB
hassl-4112	9	29	:	:	PUNCT
hassl-4112	9	30	14	14	NUM
hassl-4112	9	31	february	february	NOUN
hassl-4112	9	32	2025	2025	NUM
hassl-4112	9	33	published	publish	VERB
hassl-4112	9	34	:	:	PUNCT
hassl-4112	9	35	27	27	NUM
hassl-4112	9	36	february	february	NOUN
hassl-4112	9	37	2025	2025	NUM
hassl-4112	9	38	keywords	keyword	NOUN
hassl-4112	9	39	accounting	account	VERB
hassl-4112	9	40	commercial	commercial	ADJ
hassl-4112	9	41	bank	bank	NOUN
hassl-4112	9	42	determinants	determinant	NOUN
hassl-4112	9	43	emerging	emerge	VERB
hassl-4112	9	44	country	country	NOUN
hassl-4112	9	45	ifrs	ifrs	PROPN
hassl-4112	9	46	ifrs	ifrs	PROPN
hassl-4112	9	47	adoption	adoption	NOUN
hassl-4112	9	48	.	.	PUNCT
hassl-4112	10	1	this	this	DET
hassl-4112	10	2	research	research	NOUN
hassl-4112	10	3	investigates	investigate	VERB
hassl-4112	10	4	the	the	DET
hassl-4112	10	5	transition	transition	NOUN
hassl-4112	10	6	of	of	ADP
hassl-4112	10	7	vietnamese	vietnamese	ADJ
hassl-4112	10	8	commercial	commercial	ADJ
hassl-4112	10	9	banks	bank	NOUN
hassl-4112	10	10	towards	towards	ADP
hassl-4112	10	11	mandatory	mandatory	ADJ
hassl-4112	10	12	adoption	adoption	NOUN
hassl-4112	10	13	of	of	ADP
hassl-4112	10	14	ifrs	ifrs	NOUN
hassl-4112	10	15	by	by	ADP
hassl-4112	10	16	2025	2025	NUM
hassl-4112	10	17	emphasizing	emphasize	VERB
hassl-4112	10	18	the	the	DET
hassl-4112	10	19	shift	shift	NOUN
hassl-4112	10	20	from	from	ADP
hassl-4112	10	21	voluntary	voluntary	ADJ
hassl-4112	10	22	to	to	ADP
hassl-4112	10	23	compulsory	compulsory	ADJ
hassl-4112	10	24	adoption	adoption	NOUN
hassl-4112	10	25	towards	towards	ADP
hassl-4112	10	26	adopting	adopt	VERB
hassl-4112	10	27	international	international	ADJ
hassl-4112	10	28	financial	financial	ADJ
hassl-4112	10	29	reporting	reporting	NOUN
hassl-4112	10	30	standards	standard	NOUN
hassl-4112	10	31	(	(	PUNCT
hassl-4112	10	32	ifrs	ifrs	NOUN
hassl-4112	10	33	)	)	PUNCT
hassl-4112	10	34	.	.	PUNCT
hassl-4112	11	1	the	the	DET
hassl-4112	11	2	empirical	empirical	ADJ
hassl-4112	11	3	research	research	NOUN
hassl-4112	11	4	utilized	utilize	VERB
hassl-4112	11	5	a	a	DET
hassl-4112	11	6	comprehensive	comprehensive	ADJ
hassl-4112	11	7	methodological	methodological	ADJ
hassl-4112	11	8	framework	framework	NOUN
hassl-4112	11	9	,	,	PUNCT
hassl-4112	11	10	including	include	VERB
hassl-4112	11	11	probit	probit	NOUN
hassl-4112	11	12	regression	regression	NOUN
hassl-4112	11	13	models	model	NOUN
hassl-4112	11	14	and	and	CCONJ
hassl-4112	11	15	six	six	NUM
hassl-4112	11	16	years	year	NOUN
hassl-4112	11	17	of	of	ADP
hassl-4112	11	18	secondary	secondary	ADJ
hassl-4112	11	19	data	datum	NOUN
hassl-4112	11	20	from	from	ADP
hassl-4112	11	21	27	27	NUM
hassl-4112	11	22	banks	bank	NOUN
hassl-4112	11	23	(	(	PUNCT
hassl-4112	11	24	2017	2017	NUM
hassl-4112	11	25	-	-	SYM
hassl-4112	11	26	2022	2022	NUM
hassl-4112	11	27	)	)	PUNCT
hassl-4112	11	28	.	.	PUNCT
hassl-4112	12	1	the	the	DET
hassl-4112	12	2	study	study	NOUN
hassl-4112	12	3	identifies	identify	VERB
hassl-4112	12	4	significant	significant	ADJ
hassl-4112	12	5	influences	influence	NOUN
hassl-4112	12	6	of	of	ADP
hassl-4112	12	7	profitability	profitability	NOUN
hassl-4112	12	8	,	,	PUNCT
hassl-4112	12	9	leverage	leverage	NOUN
hassl-4112	12	10	and	and	CCONJ
hassl-4112	12	11	enterprise	enterprise	NOUN
hassl-4112	12	12	size	size	NOUN
hassl-4112	12	13	on	on	ADP
hassl-4112	12	14	ifrs	ifrs	PROPN
hassl-4112	12	15	adoption	adoption	NOUN
hassl-4112	12	16	.	.	PUNCT
hassl-4112	13	1	however	however	ADV
hassl-4112	13	2	,	,	PUNCT
hassl-4112	13	3	the	the	DET
hassl-4112	13	4	involvement	involvement	NOUN
hassl-4112	13	5	of	of	ADP
hassl-4112	13	6	foreign	foreign	ADJ
hassl-4112	13	7	ownership	ownership	NOUN
hassl-4112	13	8	did	do	AUX
hassl-4112	13	9	not	not	PART
hassl-4112	13	10	demonstrate	demonstrate	VERB
hassl-4112	13	11	statistically	statistically	ADV
hassl-4112	13	12	significant	significant	ADJ
hassl-4112	13	13	effects	effect	NOUN
hassl-4112	13	14	.	.	PUNCT
hassl-4112	14	1	these	these	DET
hassl-4112	14	2	findings	finding	NOUN
hassl-4112	14	3	highlight	highlight	VERB
hassl-4112	14	4	the	the	DET
hassl-4112	14	5	importance	importance	NOUN
hassl-4112	14	6	of	of	ADP
hassl-4112	14	7	ifrs	ifrs	ADJ
hassl-4112	14	8	adoption	adoption	NOUN
hassl-4112	14	9	in	in	ADP
hassl-4112	14	10	enhancing	enhance	VERB
hassl-4112	14	11	transparency	transparency	NOUN
hassl-4112	14	12	aligning	align	VERB
hassl-4112	14	13	with	with	ADP
hassl-4112	14	14	global	global	ADJ
hassl-4112	14	15	standards	standard	NOUN
hassl-4112	14	16	and	and	CCONJ
hassl-4112	14	17	informing	inform	VERB
hassl-4112	14	18	decision	decision	NOUN
hassl-4112	14	19	-	-	PUNCT
hassl-4112	14	20	making	making	NOUN
hassl-4112	14	21	for	for	ADP
hassl-4112	14	22	investors	investor	NOUN
hassl-4112	14	23	.	.	PUNCT
hassl-4112	15	1	the	the	DET
hassl-4112	15	2	analysis	analysis	NOUN
hassl-4112	15	3	shows	show	VERB
hassl-4112	15	4	that	that	SCONJ
hassl-4112	15	5	company	company	NOUN
hassl-4112	15	6	size	size	NOUN
hassl-4112	15	7	(	(	PUNCT
hassl-4112	15	8	lnsize	lnsize	NOUN
hassl-4112	15	9	)	)	PUNCT
hassl-4112	15	10	and	and	CCONJ
hassl-4112	15	11	government	government	NOUN
hassl-4112	15	12	policy	policy	NOUN
hassl-4112	15	13	(	(	PUNCT
hassl-4112	15	14	po	po	NOUN
hassl-4112	15	15	)	)	PUNCT
hassl-4112	15	16	significantly	significantly	ADV
hassl-4112	15	17	influence	influence	VERB
hassl-4112	15	18	ifrs	ifrs	PROPN
hassl-4112	15	19	compliance	compliance	NOUN
hassl-4112	15	20	,	,	PUNCT
hassl-4112	15	21	emphasizing	emphasize	VERB
hassl-4112	15	22	the	the	DET
hassl-4112	15	23	importance	importance	NOUN
hassl-4112	15	24	of	of	ADP
hassl-4112	15	25	resources	resource	NOUN
hassl-4112	15	26	and	and	CCONJ
hassl-4112	15	27	regulatory	regulatory	ADJ
hassl-4112	15	28	support	support	NOUN
hassl-4112	15	29	.	.	PUNCT
hassl-4112	16	1	other	other	ADJ
hassl-4112	16	2	factors	factor	NOUN
hassl-4112	16	3	,	,	PUNCT
hassl-4112	16	4	including	include	VERB
hassl-4112	16	5	profitability	profitability	NOUN
hassl-4112	16	6	,	,	PUNCT
hassl-4112	16	7	leverage	leverage	NOUN
hassl-4112	16	8	,	,	PUNCT
hassl-4112	16	9	capital	capital	NOUN
hassl-4112	16	10	adequacy	adequacy	NOUN
hassl-4112	16	11	,	,	PUNCT
hassl-4112	16	12	and	and	CCONJ
hassl-4112	16	13	foreign	foreign	ADJ
hassl-4112	16	14	ownership	ownership	NOUN
hassl-4112	16	15	are	be	AUX
hassl-4112	16	16	not	not	PART
hassl-4112	16	17	statistically	statistically	ADV
hassl-4112	16	18	significant	significant	ADJ
hassl-4112	16	19	suggesting	suggest	VERB
hassl-4112	16	20	organizational	organizational	ADJ
hassl-4112	16	21	capacity	capacity	NOUN
hassl-4112	16	22	and	and	CCONJ
hassl-4112	16	23	governance	governance	NOUN
hassl-4112	16	24	are	be	AUX
hassl-4112	16	25	key	key	ADJ
hassl-4112	16	26	drivers	driver	NOUN
hassl-4112	16	27	of	of	ADP
hassl-4112	16	28	ifrs	ifrs	NOUN
hassl-4112	16	29	adoption	adoption	NOUN
hassl-4112	16	30	.	.	PUNCT
hassl-4112	17	1	contribution	contribution	NOUN
hassl-4112	17	2	/	/	SYM
hassl-4112	17	3	originality	originality	NOUN
hassl-4112	17	4	:	:	PUNCT
hassl-4112	17	5	the	the	DET
hassl-4112	17	6	literature	literature	NOUN
hassl-4112	17	7	reveals	reveal	VERB
hassl-4112	17	8	a	a	DET
hassl-4112	17	9	significant	significant	ADJ
hassl-4112	17	10	gap	gap	NOUN
hassl-4112	17	11	in	in	ADP
hassl-4112	17	12	research	research	NOUN
hassl-4112	17	13	on	on	ADP
hassl-4112	17	14	factors	factor	NOUN
hassl-4112	17	15	influencing	influence	VERB
hassl-4112	17	16	ifrs	ifrs	ADJ
hassl-4112	17	17	adoption	adoption	NOUN
hassl-4112	17	18	,	,	PUNCT
hassl-4112	17	19	especially	especially	ADV
hassl-4112	17	20	in	in	ADP
hassl-4112	17	21	developing	develop	VERB
hassl-4112	17	22	countries	country	NOUN
hassl-4112	17	23	like	like	ADP
hassl-4112	17	24	vietnam	vietnam	PROPN
hassl-4112	17	25	where	where	SCONJ
hassl-4112	17	26	challenges	challenge	NOUN
hassl-4112	17	27	such	such	ADJ
hassl-4112	17	28	as	as	ADP
hassl-4112	17	29	limited	limited	ADJ
hassl-4112	17	30	resources	resource	NOUN
hassl-4112	17	31	and	and	CCONJ
hassl-4112	17	32	regulatory	regulatory	ADJ
hassl-4112	17	33	constraints	constraint	NOUN
hassl-4112	17	34	exist	exist	VERB
hassl-4112	17	35	.	.	PUNCT
hassl-4112	18	1	this	this	DET
hassl-4112	18	2	study	study	NOUN
hassl-4112	18	3	contributes	contribute	VERB
hassl-4112	18	4	by	by	ADP
hassl-4112	18	5	exploring	explore	VERB
hassl-4112	18	6	these	these	DET
hassl-4112	18	7	factors	factor	NOUN
hassl-4112	18	8	,	,	PUNCT
hassl-4112	18	9	offering	offer	VERB
hassl-4112	18	10	valuable	valuable	ADJ
hassl-4112	18	11	insights	insight	NOUN
hassl-4112	18	12	into	into	ADP
hassl-4112	18	13	ifrs	ifrs	ADJ
hassl-4112	18	14	adoption	adoption	NOUN
hassl-4112	18	15	in	in	ADP
hassl-4112	18	16	vietnam	vietnam	PROPN
hassl-4112	18	17	and	and	CCONJ
hassl-4112	18	18	its	its	PRON
hassl-4112	18	19	implications	implication	NOUN
hassl-4112	18	20	for	for	ADP
hassl-4112	18	21	developing	develop	VERB
hassl-4112	18	22	economies	economy	NOUN
hassl-4112	18	23	.	.	PUNCT
hassl-4112	19	1	1	1	X
hassl-4112	19	2	.	.	X
hassl-4112	19	3	introduction	introduction	NOUN
hassl-4112	19	4	the	the	DET
hassl-4112	19	5	harmonization	harmonization	NOUN
hassl-4112	19	6	of	of	ADP
hassl-4112	19	7	financial	financial	ADJ
hassl-4112	19	8	reporting	reporting	NOUN
hassl-4112	19	9	standards	standard	NOUN
hassl-4112	19	10	emerges	emerge	VERB
hassl-4112	19	11	as	as	ADP
hassl-4112	19	12	a	a	DET
hassl-4112	19	13	crucial	crucial	ADJ
hassl-4112	19	14	endeavour	endeavour	NOUN
hassl-4112	19	15	,	,	PUNCT
hassl-4112	19	16	especially	especially	ADV
hassl-4112	19	17	for	for	ADP
hassl-4112	19	18	the	the	DET
hassl-4112	19	19	banking	banking	NOUN
hassl-4112	19	20	sector	sector	NOUN
hassl-4112	19	21	in	in	ADP
hassl-4112	19	22	dynamic	dynamic	ADJ
hassl-4112	19	23	economies	economy	NOUN
hassl-4112	19	24	such	such	ADJ
hassl-4112	19	25	as	as	ADP
hassl-4112	19	26	vietnam	vietnam	PROPN
hassl-4112	19	27	in	in	ADP
hassl-4112	19	28	the	the	DET
hassl-4112	19	29	rapidly	rapidly	ADV
hassl-4112	19	30	evolving	evolve	VERB
hassl-4112	19	31	global	global	ADJ
hassl-4112	19	32	financial	financial	ADJ
hassl-4112	19	33	landscape	landscape	NOUN
hassl-4112	19	34	.	.	PUNCT
hassl-4112	20	1	as	as	SCONJ
hassl-4112	20	2	the	the	DET
hassl-4112	20	3	forces	force	NOUN
hassl-4112	20	4	of	of	ADP
hassl-4112	20	5	global	global	ADJ
hassl-4112	20	6	financial	financial	ADJ
hassl-4112	20	7	integration	integration	NOUN
hassl-4112	20	8	intensify	intensify	VERB
hassl-4112	20	9	and	and	CCONJ
hassl-4112	20	10	financial	financial	ADJ
hassl-4112	20	11	markets	market	NOUN
hassl-4112	20	12	become	become	VERB
hassl-4112	20	13	more	more	ADV
hassl-4112	20	14	intricately	intricately	ADV
hassl-4112	20	15	interconnected	interconnect	VERB
hassl-4112	20	16	,	,	PUNCT
hassl-4112	20	17	the	the	DET
hassl-4112	20	18	imperative	imperative	NOUN
hassl-4112	20	19	to	to	PART
hassl-4112	20	20	harmonize	harmonize	VERB
hassl-4112	20	21	financial	financial	ADJ
hassl-4112	20	22	reporting	reporting	NOUN
hassl-4112	20	23	practices	practice	NOUN
hassl-4112	20	24	takes	take	VERB
hassl-4112	20	25	centre	centre	NOUN
hassl-4112	20	26	stage	stage	NOUN
hassl-4112	20	27	.	.	PUNCT
hassl-4112	21	1	ifrs	ifrs	PROPN
hassl-4112	21	2	(	(	PUNCT
hassl-4112	21	3	international	international	ADJ
hassl-4112	21	4	financial	financial	ADJ
hassl-4112	21	5	reporting	reporting	NOUN
hassl-4112	21	6	standards	standard	NOUN
hassl-4112	21	7	)	)	PUNCT
hassl-4112	21	8	is	be	AUX
hassl-4112	21	9	considered	consider	VERB
hassl-4112	21	10	the	the	DET
hassl-4112	21	11	“	"	PUNCT
hassl-4112	21	12	key	key	NOUN
hassl-4112	21	13	”	"	PUNCT
hassl-4112	21	14	to	to	ADP
hassl-4112	21	15	international	international	ADJ
hassl-4112	21	16	integration	integration	NOUN
hassl-4112	21	17	,	,	PUNCT
hassl-4112	21	18	and	and	CCONJ
hassl-4112	21	19	the	the	DET
hassl-4112	21	20	adoption	adoption	NOUN
hassl-4112	21	21	of	of	ADP
hassl-4112	21	22	ifrs	ifrs	NOUN
hassl-4112	21	23	is	be	AUX
hassl-4112	21	24	not	not	PART
hassl-4112	21	25	merely	merely	ADV
hassl-4112	21	26	a	a	DET
hassl-4112	21	27	global	global	ADJ
hassl-4112	21	28	trend	trend	NOUN
hassl-4112	21	29	but	but	CCONJ
hassl-4112	21	30	also	also	ADV
hassl-4112	21	31	a	a	DET
hassl-4112	21	32	pivotal	pivotal	ADJ
hassl-4112	21	33	step	step	NOUN
hassl-4112	21	34	for	for	ADP
hassl-4112	21	35	businesses	business	NOUN
hassl-4112	21	36	,	,	PUNCT
hassl-4112	21	37	especially	especially	ADV
hassl-4112	21	38	banks	bank	NOUN
hassl-4112	21	39	in	in	ADP
hassl-4112	21	40	vietnam	vietnam	PROPN
hassl-4112	21	41	(	(	PUNCT
hassl-4112	21	42	giner	giner	PROPN
hassl-4112	21	43	&	&	CCONJ
hassl-4112	21	44	pardo	pardo	PROPN
hassl-4112	21	45	,	,	PUNCT
hassl-4112	21	46	2006	2006	NUM
hassl-4112	21	47	)	)	PUNCT
hassl-4112	21	48	.	.	PUNCT
hassl-4112	22	1	this	this	PRON
hassl-4112	22	2	represents	represent	VERB
hassl-4112	22	3	a	a	DET
hassl-4112	22	4	new	new	ADJ
hassl-4112	22	5	direction	direction	NOUN
hassl-4112	22	6	aimed	aim	VERB
hassl-4112	22	7	at	at	ADP
hassl-4112	22	8	enhancing	enhance	VERB
hassl-4112	22	9	the	the	DET
hassl-4112	22	10	transparency	transparency	NOUN
hassl-4112	22	11	of	of	ADP
hassl-4112	22	12	financial	financial	ADJ
hassl-4112	22	13	information	information	NOUN
hassl-4112	22	14	and	and	CCONJ
hassl-4112	22	15	ensuring	ensure	VERB
hassl-4112	22	16	consistency	consistency	NOUN
hassl-4112	22	17	between	between	ADP
hassl-4112	22	18	reported	report	VERB
hassl-4112	22	19	figures	figure	NOUN
hassl-4112	22	20	and	and	CCONJ
hassl-4112	22	21	their	their	PRON
hassl-4112	22	22	recognition	recognition	NOUN
hassl-4112	22	23	(	(	PUNCT
hassl-4112	22	24	haller	haller	PROPN
hassl-4112	22	25	&	&	CCONJ
hassl-4112	22	26	valentin	valentin	PROPN
hassl-4112	22	27	,	,	PUNCT
hassl-4112	22	28	2019	2019	NUM
hassl-4112	22	29	)	)	PUNCT
hassl-4112	22	30	.	.	PUNCT
hassl-4112	23	1	banks	bank	NOUN
hassl-4112	23	2	primarily	primarily	ADV
hassl-4112	23	3	deal	deal	VERB
hassl-4112	23	4	with	with	ADP
hassl-4112	23	5	money	money	NOUN
hassl-4112	23	6	which	which	PRON
hassl-4112	23	7	is	be	AUX
hassl-4112	23	8	their	their	PRON
hassl-4112	23	9	main	main	ADJ
hassl-4112	23	10	product	product	NOUN
hassl-4112	23	11	.	.	PUNCT
hassl-4112	24	1	consequently	consequently	ADV
hassl-4112	24	2	,	,	PUNCT
hassl-4112	24	3	the	the	DET
hassl-4112	24	4	implementation	implementation	NOUN
hassl-4112	24	5	of	of	ADP
hassl-4112	24	6	ifrs	ifrs	PROPN
hassl-4112	24	7	stands	stand	VERB
hassl-4112	24	8	as	as	ADP
hassl-4112	24	9	a	a	DET
hassl-4112	24	10	regulatory	regulatory	ADJ
hassl-4112	24	11	obligation	obligation	NOUN
hassl-4112	24	12	,	,	PUNCT
hassl-4112	24	13	a	a	DET
hassl-4112	24	14	strategic	strategic	ADJ
hassl-4112	24	15	mandate	mandate	NOUN
hassl-4112	24	16	and	and	CCONJ
hassl-4112	24	17	a	a	DET
hassl-4112	24	18	move	move	NOUN
hassl-4112	24	19	towards	towards	ADP
hassl-4112	24	20	embracing	embrace	VERB
hassl-4112	24	21	and	and	CCONJ
hassl-4112	24	22	internalizing	internalize	VERB
hassl-4112	24	23	https://orcid.org/0009-0009-6073-654x	https://orcid.org/0009-0009-6073-654x	PROPN
hassl-4112	24	24	https://orcid.org/0000-0002-9999-0133	https://orcid.org/0000-0002-9999-0133	PROPN
hassl-4112	24	25	https://orcid.org/0009-0003-1363-7035	https://orcid.org/0009-0003-1363-7035	PROPN
hassl-4112	24	26	mailto:phuongnm@hvnh.edu.vn	mailto:phuongnm@hvnh.edu.vn	PROPN
hassl-4112	25	1	mailto:phananh@hvnh.edu.vn	mailto:phananh@hvnh.edu.vn	PROPN
hassl-4112	25	2	mailto:latrang2004y@gmail.com	mailto:latrang2004y@gmail.com	X
hassl-4112	25	3	https://www.doi.org/10.18488/73.v13i2.4112	https://www.doi.org/10.18488/73.v13i2.4112	PROPN
hassl-4112	25	4	humanities	humanity	NOUN
hassl-4112	25	5	and	and	CCONJ
hassl-4112	25	6	social	social	ADJ
hassl-4112	25	7	sciences	science	NOUN
hassl-4112	25	8	letters	letter	NOUN
hassl-4112	25	9	,	,	PUNCT
hassl-4112	25	10	2025	2025	NUM
hassl-4112	25	11	,	,	PUNCT
hassl-4112	25	12	13(2	13(2	NUM
hassl-4112	25	13	):	):	PUNCT
hassl-4112	25	14	396	396	NUM
hassl-4112	25	15	-	-	SYM
hassl-4112	25	16	408	408	NUM
hassl-4112	25	17	397	397	NUM
hassl-4112	25	18	©	©	ADP
hassl-4112	25	19	2025	2025	NUM
hassl-4112	25	20	conscientia	conscientia	PROPN
hassl-4112	25	21	beam	beam	PROPN
hassl-4112	25	22	.	.	PUNCT
hassl-4112	26	1	all	all	DET
hassl-4112	26	2	rights	right	NOUN
hassl-4112	26	3	reserved	reserve	VERB
hassl-4112	26	4	.	.	PUNCT
hassl-4112	27	1	international	international	ADJ
hassl-4112	27	2	best	good	ADJ
hassl-4112	27	3	practices	practice	NOUN
hassl-4112	27	4	.	.	PUNCT
hassl-4112	28	1	this	this	DET
hassl-4112	28	2	study	study	NOUN
hassl-4112	28	3	explores	explore	VERB
hassl-4112	28	4	the	the	DET
hassl-4112	28	5	determinants	determinant	NOUN
hassl-4112	28	6	influencing	influence	VERB
hassl-4112	28	7	the	the	DET
hassl-4112	28	8	readiness	readiness	NOUN
hassl-4112	28	9	of	of	ADP
hassl-4112	28	10	commercial	commercial	ADJ
hassl-4112	28	11	banks	bank	NOUN
hassl-4112	28	12	in	in	ADP
hassl-4112	28	13	vietnam	vietnam	PROPN
hassl-4112	28	14	to	to	PART
hassl-4112	28	15	adopt	adopt	VERB
hassl-4112	28	16	ifrs	ifrs	PROPN
hassl-4112	28	17	,	,	PUNCT
hassl-4112	28	18	aiming	aim	VERB
hassl-4112	28	19	to	to	PART
hassl-4112	28	20	shed	shed	VERB
hassl-4112	28	21	light	light	NOUN
hassl-4112	28	22	on	on	ADP
hassl-4112	28	23	the	the	DET
hassl-4112	28	24	importance	importance	NOUN
hassl-4112	28	25	of	of	ADP
hassl-4112	28	26	factors	factor	NOUN
hassl-4112	28	27	affecting	affect	VERB
hassl-4112	28	28	this	this	DET
hassl-4112	28	29	transition	transition	NOUN
hassl-4112	28	30	process	process	NOUN
hassl-4112	28	31	.	.	PUNCT
hassl-4112	29	1	while	while	SCONJ
hassl-4112	29	2	the	the	DET
hassl-4112	29	3	adoption	adoption	NOUN
hassl-4112	29	4	of	of	ADP
hassl-4112	29	5	ifrs	ifrs	PROPN
hassl-4112	29	6	is	be	AUX
hassl-4112	29	7	widely	widely	ADV
hassl-4112	29	8	regarded	regard	VERB
hassl-4112	29	9	as	as	ADP
hassl-4112	29	10	a	a	DET
hassl-4112	29	11	global	global	ADJ
hassl-4112	29	12	trend	trend	NOUN
hassl-4112	29	13	,	,	PUNCT
hassl-4112	29	14	its	its	PRON
hassl-4112	29	15	implementation	implementation	NOUN
hassl-4112	29	16	in	in	ADP
hassl-4112	29	17	emerging	emerge	VERB
hassl-4112	29	18	economies	economy	NOUN
hassl-4112	29	19	like	like	ADP
hassl-4112	29	20	vietnam	vietnam	PROPN
hassl-4112	29	21	presents	present	VERB
hassl-4112	29	22	unique	unique	ADJ
hassl-4112	29	23	challenges	challenge	NOUN
hassl-4112	29	24	.	.	PUNCT
hassl-4112	30	1	the	the	DET
hassl-4112	30	2	shift	shift	NOUN
hassl-4112	30	3	towards	towards	ADP
hassl-4112	30	4	ifrs	ifrs	NOUN
hassl-4112	30	5	requires	require	VERB
hassl-4112	30	6	not	not	PART
hassl-4112	30	7	only	only	ADV
hassl-4112	30	8	significant	significant	ADJ
hassl-4112	30	9	financial	financial	ADJ
hassl-4112	30	10	resources	resource	NOUN
hassl-4112	30	11	but	but	CCONJ
hassl-4112	30	12	also	also	ADV
hassl-4112	30	13	a	a	DET
hassl-4112	30	14	strategic	strategic	ADJ
hassl-4112	30	15	allocation	allocation	NOUN
hassl-4112	30	16	of	of	ADP
hassl-4112	30	17	these	these	DET
hassl-4112	30	18	resources	resource	NOUN
hassl-4112	30	19	,	,	PUNCT
hassl-4112	30	20	balancing	balance	VERB
hassl-4112	30	21	between	between	ADP
hassl-4112	30	22	compliance	compliance	NOUN
hassl-4112	30	23	and	and	CCONJ
hassl-4112	30	24	operational	operational	ADJ
hassl-4112	30	25	efficiency	efficiency	NOUN
hassl-4112	30	26	.	.	PUNCT
hassl-4112	31	1	moreover	moreover	ADV
hassl-4112	31	2	,	,	PUNCT
hassl-4112	31	3	the	the	DET
hassl-4112	31	4	impact	impact	NOUN
hassl-4112	31	5	of	of	ADP
hassl-4112	31	6	ifrs	ifrs	ADJ
hassl-4112	31	7	adoption	adoption	NOUN
hassl-4112	31	8	on	on	ADP
hassl-4112	31	9	the	the	DET
hassl-4112	31	10	financial	financial	ADJ
hassl-4112	31	11	performance	performance	NOUN
hassl-4112	31	12	and	and	CCONJ
hassl-4112	31	13	risk	risk	NOUN
hassl-4112	31	14	management	management	NOUN
hassl-4112	31	15	of	of	ADP
hassl-4112	31	16	banks	bank	NOUN
hassl-4112	31	17	remains	remain	VERB
hassl-4112	31	18	an	an	DET
hassl-4112	31	19	area	area	NOUN
hassl-4112	31	20	of	of	ADP
hassl-4112	31	21	contention	contention	NOUN
hassl-4112	31	22	.	.	PUNCT
hassl-4112	32	1	an	an	DET
hassl-4112	32	2	analysis	analysis	NOUN
hassl-4112	32	3	by	by	ADP
hassl-4112	32	4	anh	anh	PROPN
hassl-4112	32	5	(	(	PUNCT
hassl-4112	32	6	2002	2002	NUM
hassl-4112	32	7	)	)	PUNCT
hassl-4112	32	8	indicates	indicate	VERB
hassl-4112	32	9	that	that	SCONJ
hassl-4112	32	10	the	the	DET
hassl-4112	32	11	application	application	NOUN
hassl-4112	32	12	of	of	ADP
hassl-4112	32	13	ifrs	ifrs	PROPN
hassl-4112	32	14	leads	lead	VERB
hassl-4112	32	15	to	to	ADP
hassl-4112	32	16	increased	increase	VERB
hassl-4112	32	17	credit	credit	NOUN
hassl-4112	32	18	risk	risk	NOUN
hassl-4112	32	19	provisions	provision	NOUN
hassl-4112	32	20	,	,	PUNCT
hassl-4112	32	21	heightened	heightened	ADJ
hassl-4112	32	22	resilience	resilience	NOUN
hassl-4112	32	23	,	,	PUNCT
hassl-4112	32	24	reduced	reduce	VERB
hassl-4112	32	25	information	information	NOUN
hassl-4112	32	26	asymmetry	asymmetry	NOUN
hassl-4112	32	27	and	and	CCONJ
hassl-4112	32	28	improved	improve	VERB
hassl-4112	32	29	financial	financial	ADJ
hassl-4112	32	30	health	health	NOUN
hassl-4112	32	31	for	for	ADP
hassl-4112	32	32	banks	bank	NOUN
hassl-4112	32	33	,	,	PUNCT
hassl-4112	32	34	ultimately	ultimately	ADV
hassl-4112	32	35	fostering	foster	VERB
hassl-4112	32	36	investor	investor	NOUN
hassl-4112	32	37	confidence	confidence	NOUN
hassl-4112	32	38	and	and	CCONJ
hassl-4112	32	39	contributing	contribute	VERB
hassl-4112	32	40	to	to	ADP
hassl-4112	32	41	a	a	DET
hassl-4112	32	42	robust	robust	ADJ
hassl-4112	32	43	financial	financial	ADJ
hassl-4112	32	44	system	system	NOUN
hassl-4112	32	45	.	.	PUNCT
hassl-4112	33	1	this	this	DET
hassl-4112	33	2	gap	gap	NOUN
hassl-4112	33	3	in	in	ADP
hassl-4112	33	4	the	the	DET
hassl-4112	33	5	literature	literature	NOUN
hassl-4112	33	6	underscores	underscore	VERB
hassl-4112	33	7	the	the	DET
hassl-4112	33	8	necessity	necessity	NOUN
hassl-4112	33	9	for	for	ADP
hassl-4112	33	10	a	a	DET
hassl-4112	33	11	comprehensive	comprehensive	ADJ
hassl-4112	33	12	investigation	investigation	NOUN
hassl-4112	33	13	into	into	ADP
hassl-4112	33	14	the	the	DET
hassl-4112	33	15	determinants	determinant	NOUN
hassl-4112	33	16	affecting	affect	VERB
hassl-4112	33	17	ifrs	ifrs	ADJ
hassl-4112	33	18	adoption	adoption	NOUN
hassl-4112	33	19	by	by	ADP
hassl-4112	33	20	commercial	commercial	ADJ
hassl-4112	33	21	banks	bank	NOUN
hassl-4112	33	22	in	in	ADP
hassl-4112	33	23	vietnam	vietnam	PROPN
hassl-4112	33	24	to	to	PART
hassl-4112	33	25	inform	inform	VERB
hassl-4112	33	26	policy	policy	NOUN
hassl-4112	33	27	,	,	PUNCT
hassl-4112	33	28	regulatory	regulatory	ADJ
hassl-4112	33	29	frameworks	framework	NOUN
hassl-4112	33	30	,	,	PUNCT
hassl-4112	33	31	and	and	CCONJ
hassl-4112	33	32	strategic	strategic	ADJ
hassl-4112	33	33	decision	decision	NOUN
hassl-4112	33	34	-	-	PUNCT
hassl-4112	33	35	making	making	NOUN
hassl-4112	33	36	(	(	PUNCT
hassl-4112	33	37	anh	anh	NOUN
hassl-4112	33	38	,	,	PUNCT
hassl-4112	33	39	2002	2002	NUM
hassl-4112	33	40	)	)	PUNCT
hassl-4112	33	41	.	.	PUNCT
hassl-4112	34	1	we	we	PRON
hassl-4112	34	2	examine	examine	VERB
hassl-4112	34	3	two	two	NUM
hassl-4112	34	4	specific	specific	ADJ
hassl-4112	34	5	questions	question	NOUN
hassl-4112	34	6	in	in	ADP
hassl-4112	34	7	this	this	DET
hassl-4112	34	8	work	work	NOUN
hassl-4112	34	9	.	.	PUNCT
hassl-4112	35	1	firstly	firstly	ADV
hassl-4112	35	2	,	,	PUNCT
hassl-4112	35	3	what	what	DET
hassl-4112	35	4	factors	factor	NOUN
hassl-4112	35	5	influence	influence	VERB
hassl-4112	35	6	the	the	DET
hassl-4112	35	7	ability	ability	NOUN
hassl-4112	35	8	of	of	ADP
hassl-4112	35	9	vietnamese	vietnamese	ADJ
hassl-4112	35	10	commercial	commercial	ADJ
hassl-4112	35	11	banks	bank	NOUN
hassl-4112	35	12	to	to	PART
hassl-4112	35	13	adopt	adopt	VERB
hassl-4112	35	14	ifrs	ifrs	PROPN
hassl-4112	35	15	?	?	PUNCT
hassl-4112	36	1	secondly	secondly	ADV
hassl-4112	36	2	,	,	PUNCT
hassl-4112	36	3	what	what	PRON
hassl-4112	36	4	are	be	AUX
hassl-4112	36	5	the	the	DET
hassl-4112	36	6	solutions	solution	NOUN
hassl-4112	36	7	for	for	ADP
hassl-4112	36	8	vietnamese	vietnamese	ADJ
hassl-4112	36	9	commercial	commercial	ADJ
hassl-4112	36	10	banks	bank	NOUN
hassl-4112	36	11	and	and	CCONJ
hassl-4112	36	12	the	the	DET
hassl-4112	36	13	government	government	NOUN
hassl-4112	36	14	?	?	PUNCT
hassl-4112	37	1	commercial	commercial	ADJ
hassl-4112	37	2	banks	bank	NOUN
hassl-4112	37	3	are	be	AUX
hassl-4112	37	4	urged	urge	VERB
hassl-4112	37	5	to	to	PART
hassl-4112	37	6	expedite	expedite	VERB
hassl-4112	37	7	the	the	DET
hassl-4112	37	8	adoption	adoption	NOUN
hassl-4112	37	9	of	of	ADP
hassl-4112	37	10	ifrs	ifrs	PROPN
hassl-4112	37	11	before	before	ADP
hassl-4112	37	12	entering	enter	VERB
hassl-4112	37	13	the	the	DET
hassl-4112	37	14	mandatory	mandatory	ADJ
hassl-4112	37	15	phase	phase	NOUN
hassl-4112	37	16	as	as	SCONJ
hassl-4112	37	17	stipulated	stipulate	VERB
hassl-4112	37	18	by	by	ADP
hassl-4112	37	19	the	the	DET
hassl-4112	37	20	ministry	ministry	PROPN
hassl-4112	37	21	of	of	ADP
hassl-4112	37	22	finance	finance	PROPN
hassl-4112	37	23	’s	’s	PART
hassl-4112	37	24	decision	decision	NOUN
hassl-4112	37	25	(	(	PUNCT
hassl-4112	37	26	minister	minister	NOUN
hassl-4112	37	27	of	of	ADP
hassl-4112	37	28	finance	finance	NOUN
hassl-4112	37	29	,	,	PUNCT
hassl-4112	37	30	2020	2020	NUM
hassl-4112	37	31	)	)	PUNCT
hassl-4112	37	32	.	.	PUNCT
hassl-4112	38	1	this	this	PRON
hassl-4112	38	2	provides	provide	VERB
hassl-4112	38	3	banks	bank	NOUN
hassl-4112	38	4	with	with	ADP
hassl-4112	38	5	adequate	adequate	ADJ
hassl-4112	38	6	time	time	NOUN
hassl-4112	38	7	to	to	PART
hassl-4112	38	8	learn	learn	VERB
hassl-4112	38	9	and	and	CCONJ
hassl-4112	38	10	prepare	prepare	VERB
hassl-4112	38	11	meticulously	meticulously	ADV
hassl-4112	38	12	to	to	PART
hassl-4112	38	13	overcome	overcome	VERB
hassl-4112	38	14	the	the	DET
hassl-4112	38	15	limitations	limitation	NOUN
hassl-4112	38	16	and	and	CCONJ
hassl-4112	38	17	challenges	challenge	NOUN
hassl-4112	38	18	posed	pose	VERB
hassl-4112	38	19	by	by	ADP
hassl-4112	38	20	ifrs	ifrs	NOUN
hassl-4112	38	21	implementation	implementation	NOUN
hassl-4112	38	22	.	.	PUNCT
hassl-4112	39	1	this	this	DET
hassl-4112	39	2	research	research	NOUN
hassl-4112	39	3	provides	provide	VERB
hassl-4112	39	4	valuable	valuable	ADJ
hassl-4112	39	5	insights	insight	NOUN
hassl-4112	39	6	for	for	ADP
hassl-4112	39	7	policymakers	policymaker	NOUN
hassl-4112	39	8	,	,	PUNCT
hassl-4112	39	9	regulatory	regulatory	ADJ
hassl-4112	39	10	bodies	body	NOUN
hassl-4112	39	11	,	,	PUNCT
hassl-4112	39	12	and	and	CCONJ
hassl-4112	39	13	bank	bank	NOUN
hassl-4112	39	14	management	management	NOUN
hassl-4112	39	15	,	,	PUNCT
hassl-4112	39	16	facilitating	facilitate	VERB
hassl-4112	39	17	informed	informed	ADJ
hassl-4112	39	18	decision	decision	NOUN
hassl-4112	39	19	-	-	PUNCT
hassl-4112	39	20	making	making	NOUN
hassl-4112	39	21	and	and	CCONJ
hassl-4112	39	22	strategic	strategic	ADJ
hassl-4112	39	23	planning	planning	NOUN
hassl-4112	39	24	by	by	ADP
hassl-4112	39	25	identifying	identify	VERB
hassl-4112	39	26	the	the	DET
hassl-4112	39	27	determinants	determinant	NOUN
hassl-4112	39	28	affecting	affect	VERB
hassl-4112	39	29	this	this	DET
hassl-4112	39	30	process	process	NOUN
hassl-4112	39	31	.	.	PUNCT
hassl-4112	40	1	additionally	additionally	ADV
hassl-4112	40	2	,	,	PUNCT
hassl-4112	40	3	the	the	DET
hassl-4112	40	4	study	study	NOUN
hassl-4112	40	5	contributes	contribute	VERB
hassl-4112	40	6	to	to	ADP
hassl-4112	40	7	the	the	DET
hassl-4112	40	8	academic	academic	ADJ
hassl-4112	40	9	literature	literature	NOUN
hassl-4112	40	10	on	on	ADP
hassl-4112	40	11	financial	financial	ADJ
hassl-4112	40	12	reporting	reporting	NOUN
hassl-4112	40	13	standards	standard	NOUN
hassl-4112	40	14	in	in	ADP
hassl-4112	40	15	emerging	emerge	VERB
hassl-4112	40	16	economies	economy	NOUN
hassl-4112	40	17	,	,	PUNCT
hassl-4112	40	18	offering	offer	VERB
hassl-4112	40	19	a	a	DET
hassl-4112	40	20	comprehensive	comprehensive	ADJ
hassl-4112	40	21	analysis	analysis	NOUN
hassl-4112	40	22	specific	specific	ADJ
hassl-4112	40	23	to	to	ADP
hassl-4112	40	24	the	the	DET
hassl-4112	40	25	context	context	NOUN
hassl-4112	40	26	of	of	ADP
hassl-4112	40	27	vietnam	vietnam	PROPN
hassl-4112	40	28	's	's	PART
hassl-4112	40	29	commercial	commercial	ADJ
hassl-4112	40	30	banks	bank	NOUN
hassl-4112	40	31	.	.	PUNCT
hassl-4112	41	1	moreover	moreover	ADV
hassl-4112	41	2	,	,	PUNCT
hassl-4112	41	3	the	the	DET
hassl-4112	41	4	findings	finding	NOUN
hassl-4112	41	5	of	of	ADP
hassl-4112	41	6	this	this	DET
hassl-4112	41	7	study	study	NOUN
hassl-4112	41	8	are	be	AUX
hassl-4112	41	9	poised	poise	VERB
hassl-4112	41	10	to	to	PART
hassl-4112	41	11	play	play	VERB
hassl-4112	41	12	a	a	DET
hassl-4112	41	13	pivotal	pivotal	ADJ
hassl-4112	41	14	role	role	NOUN
hassl-4112	41	15	in	in	ADP
hassl-4112	41	16	shaping	shape	VERB
hassl-4112	41	17	the	the	DET
hassl-4112	41	18	future	future	NOUN
hassl-4112	41	19	of	of	ADP
hassl-4112	41	20	financial	financial	ADJ
hassl-4112	41	21	reporting	reporting	NOUN
hassl-4112	41	22	practices	practice	NOUN
hassl-4112	41	23	in	in	ADP
hassl-4112	41	24	the	the	DET
hassl-4112	41	25	vietnamese	vietnamese	ADJ
hassl-4112	41	26	banking	banking	NOUN
hassl-4112	41	27	sector	sector	NOUN
hassl-4112	41	28	as	as	SCONJ
hassl-4112	41	29	the	the	DET
hassl-4112	41	30	financial	financial	ADJ
hassl-4112	41	31	landscape	landscape	NOUN
hassl-4112	41	32	continues	continue	VERB
hassl-4112	41	33	to	to	PART
hassl-4112	41	34	evolve	evolve	VERB
hassl-4112	41	35	.	.	PUNCT
hassl-4112	42	1	ultimately	ultimately	ADV
hassl-4112	42	2	,	,	PUNCT
hassl-4112	42	3	this	this	DET
hassl-4112	42	4	research	research	NOUN
hassl-4112	42	5	aims	aim	VERB
hassl-4112	42	6	to	to	PART
hassl-4112	42	7	support	support	VERB
hassl-4112	42	8	the	the	DET
hassl-4112	42	9	successful	successful	ADJ
hassl-4112	42	10	transition	transition	NOUN
hassl-4112	42	11	to	to	ADP
hassl-4112	42	12	ifrs	ifrs	PROPN
hassl-4112	42	13	in	in	ADP
hassl-4112	42	14	vietnam	vietnam	PROPN
hassl-4112	42	15	,	,	PUNCT
hassl-4112	42	16	enhancing	enhance	VERB
hassl-4112	42	17	the	the	DET
hassl-4112	42	18	transparency	transparency	NOUN
hassl-4112	42	19	,	,	PUNCT
hassl-4112	42	20	comparability	comparability	NOUN
hassl-4112	42	21	,	,	PUNCT
hassl-4112	42	22	and	and	CCONJ
hassl-4112	42	23	quality	quality	NOUN
hassl-4112	42	24	of	of	ADP
hassl-4112	42	25	financial	financial	ADJ
hassl-4112	42	26	reporting	reporting	NOUN
hassl-4112	42	27	in	in	ADP
hassl-4112	42	28	the	the	DET
hassl-4112	42	29	banking	banking	NOUN
hassl-4112	42	30	sector	sector	NOUN
hassl-4112	42	31	.	.	PUNCT
hassl-4112	43	1	the	the	DET
hassl-4112	43	2	rest	rest	NOUN
hassl-4112	43	3	of	of	ADP
hassl-4112	43	4	paper	paper	NOUN
hassl-4112	43	5	proceeds	proceed	NOUN
hassl-4112	43	6	as	as	SCONJ
hassl-4112	43	7	follows	follow	VERB
hassl-4112	43	8	:	:	PUNCT
hassl-4112	43	9	section	section	NOUN
hassl-4112	43	10	2	2	NUM
hassl-4112	43	11	provides	provide	VERB
hassl-4112	43	12	a	a	DET
hassl-4112	43	13	literature	literature	NOUN
hassl-4112	43	14	review	review	NOUN
hassl-4112	43	15	.	.	PUNCT
hassl-4112	44	1	section	section	NOUN
hassl-4112	44	2	3	3	NUM
hassl-4112	44	3	describes	describe	VERB
hassl-4112	44	4	how	how	SCONJ
hassl-4112	44	5	to	to	PART
hassl-4112	44	6	develop	develop	VERB
hassl-4112	44	7	hypotheses	hypothesis	NOUN
hassl-4112	44	8	.	.	PUNCT
hassl-4112	45	1	section	section	NOUN
hassl-4112	45	2	4	4	NUM
hassl-4112	45	3	describes	describe	VERB
hassl-4112	45	4	the	the	DET
hassl-4112	45	5	model	model	NOUN
hassl-4112	45	6	,	,	PUNCT
hassl-4112	45	7	data	datum	NOUN
hassl-4112	45	8	,	,	PUNCT
hassl-4112	45	9	and	and	CCONJ
hassl-4112	45	10	empirical	empirical	ADJ
hassl-4112	45	11	results	result	NOUN
hassl-4112	45	12	and	and	CCONJ
hassl-4112	45	13	discussion	discussion	NOUN
hassl-4112	45	14	.	.	PUNCT
hassl-4112	46	1	section	section	NOUN
hassl-4112	46	2	5	5	NUM
hassl-4112	46	3	concludes	conclude	VERB
hassl-4112	46	4	the	the	DET
hassl-4112	46	5	paper	paper	NOUN
hassl-4112	46	6	.	.	PUNCT
hassl-4112	47	1	2	2	X
hassl-4112	47	2	.	.	X
hassl-4112	47	3	literature	literature	NOUN
hassl-4112	47	4	review	review	NOUN
hassl-4112	47	5	in	in	ADP
hassl-4112	47	6	recent	recent	ADJ
hassl-4112	47	7	years	year	NOUN
hassl-4112	47	8	,	,	PUNCT
hassl-4112	47	9	research	research	NOUN
hassl-4112	47	10	on	on	ADP
hassl-4112	47	11	the	the	DET
hassl-4112	47	12	application	application	NOUN
hassl-4112	47	13	of	of	ADP
hassl-4112	47	14	international	international	ADJ
hassl-4112	47	15	financial	financial	ADJ
hassl-4112	47	16	reporting	reporting	NOUN
hassl-4112	47	17	standards	standard	NOUN
hassl-4112	47	18	ifrs	ifrs	PROPN
hassl-4112	47	19	has	have	AUX
hassl-4112	47	20	attracted	attract	VERB
hassl-4112	47	21	the	the	DET
hassl-4112	47	22	attention	attention	NOUN
hassl-4112	47	23	of	of	ADP
hassl-4112	47	24	many	many	ADJ
hassl-4112	47	25	domestic	domestic	ADJ
hassl-4112	47	26	and	and	CCONJ
hassl-4112	47	27	foreign	foreign	ADJ
hassl-4112	47	28	researchers	researcher	NOUN
hassl-4112	47	29	in	in	ADP
hassl-4112	47	30	the	the	DET
hassl-4112	47	31	necessity	necessity	NOUN
hassl-4112	47	32	of	of	ADP
hassl-4112	47	33	ifrs	ifrs	PROPN
hassl-4112	47	34	application	application	NOUN
hassl-4112	47	35	.	.	PUNCT
hassl-4112	48	1	research	research	NOUN
hassl-4112	48	2	on	on	ADP
hassl-4112	48	3	the	the	DET
hassl-4112	48	4	adoption	adoption	NOUN
hassl-4112	48	5	of	of	ADP
hassl-4112	48	6	ifrs	ifrs	PROPN
hassl-4112	48	7	(	(	PUNCT
hassl-4112	48	8	international	international	ADJ
hassl-4112	48	9	financial	financial	ADJ
hassl-4112	48	10	reporting	reporting	NOUN
hassl-4112	48	11	standards	standard	NOUN
hassl-4112	48	12	)	)	PUNCT
hassl-4112	48	13	in	in	ADP
hassl-4112	48	14	vietnam	vietnam	PROPN
hassl-4112	48	15	has	have	AUX
hassl-4112	48	16	focused	focus	VERB
hassl-4112	48	17	mainly	mainly	ADV
hassl-4112	48	18	on	on	ADP
hassl-4112	48	19	small	small	ADJ
hassl-4112	48	20	and	and	CCONJ
hassl-4112	48	21	medium	medium	ADJ
hassl-4112	48	22	-	-	PUNCT
hassl-4112	48	23	sized	sized	ADJ
hassl-4112	48	24	enterprises	enterprise	NOUN
hassl-4112	48	25	(	(	PUNCT
hassl-4112	48	26	smes	sme	NOUN
hassl-4112	48	27	)	)	PUNCT
hassl-4112	48	28	and	and	CCONJ
hassl-4112	48	29	publicly	publicly	ADV
hassl-4112	48	30	listed	list	VERB
hassl-4112	48	31	businesses	business	NOUN
hassl-4112	48	32	.	.	PUNCT
hassl-4112	49	1	various	various	ADJ
hassl-4112	49	2	studies	study	NOUN
hassl-4112	49	3	have	have	AUX
hassl-4112	49	4	examined	examine	VERB
hassl-4112	49	5	the	the	DET
hassl-4112	49	6	factors	factor	NOUN
hassl-4112	49	7	influencing	influence	VERB
hassl-4112	49	8	ifrs	ifrs	ADJ
hassl-4112	49	9	adoption	adoption	NOUN
hassl-4112	49	10	across	across	ADP
hassl-4112	49	11	different	different	ADJ
hassl-4112	49	12	sectors	sector	NOUN
hassl-4112	49	13	and	and	CCONJ
hassl-4112	49	14	organizational	organizational	ADJ
hassl-4112	49	15	types	type	NOUN
hassl-4112	49	16	.	.	PUNCT
hassl-4112	50	1	for	for	ADP
hassl-4112	50	2	example	example	NOUN
hassl-4112	50	3	,	,	PUNCT
hassl-4112	50	4	a	a	DET
hassl-4112	50	5	study	study	NOUN
hassl-4112	50	6	by	by	ADP
hassl-4112	50	7	nguyen	nguyen	NOUN
hassl-4112	50	8	,	,	PUNCT
hassl-4112	50	9	le	le	X
hassl-4112	50	10	,	,	PUNCT
hassl-4112	50	11	dao	dao	VERB
hassl-4112	50	12	,	,	PUNCT
hassl-4112	50	13	and	and	CCONJ
hassl-4112	50	14	pham	pham	PROPN
hassl-4112	50	15	(	(	PUNCT
hassl-4112	50	16	2020	2020	NUM
hassl-4112	50	17	)	)	PUNCT
hassl-4112	50	18	analyzed	analyze	VERB
hassl-4112	50	19	data	datum	NOUN
hassl-4112	50	20	from	from	ADP
hassl-4112	50	21	254	254	NUM
hassl-4112	50	22	vietnamese	vietnamese	ADJ
hassl-4112	50	23	businesses	business	NOUN
hassl-4112	50	24	using	use	VERB
hassl-4112	50	25	cronbach	cronbach	NOUN
hassl-4112	50	26	's	's	PART
hassl-4112	50	27	alpha	alpha	NOUN
hassl-4112	50	28	,	,	PUNCT
hassl-4112	50	29	efa	efa	PROPN
hassl-4112	50	30	,	,	PUNCT
hassl-4112	50	31	and	and	CCONJ
hassl-4112	50	32	logistic	logistic	ADJ
hassl-4112	50	33	regression	regression	NOUN
hassl-4112	50	34	analysis	analysis	NOUN
hassl-4112	50	35	.	.	PUNCT
hassl-4112	51	1	the	the	DET
hassl-4112	51	2	study	study	NOUN
hassl-4112	51	3	identified	identify	VERB
hassl-4112	51	4	seven	seven	NUM
hassl-4112	51	5	factors	factor	NOUN
hassl-4112	51	6	influencing	influence	VERB
hassl-4112	51	7	the	the	DET
hassl-4112	51	8	readiness	readiness	NOUN
hassl-4112	51	9	of	of	ADP
hassl-4112	51	10	businesses	business	NOUN
hassl-4112	51	11	to	to	PART
hassl-4112	51	12	adopt	adopt	VERB
hassl-4112	51	13	ifrs	ifrs	PROPN
hassl-4112	51	14	.	.	PUNCT
hassl-4112	52	1	among	among	ADP
hassl-4112	52	2	these	these	PRON
hassl-4112	52	3	,	,	PUNCT
hassl-4112	52	4	leverage	leverage	NOUN
hassl-4112	52	5	(	(	PUNCT
hassl-4112	52	6	lev	lev	NOUN
hassl-4112	52	7	)	)	PUNCT
hassl-4112	52	8	,	,	PUNCT
hassl-4112	52	9	profitability	profitability	NOUN
hassl-4112	52	10	(	(	PUNCT
hassl-4112	52	11	pro	pro	ADJ
hassl-4112	52	12	)	)	PUNCT
hassl-4112	52	13	,	,	PUNCT
hassl-4112	52	14	and	and	CCONJ
hassl-4112	52	15	enterprise	enterprise	NOUN
hassl-4112	52	16	size	size	NOUN
hassl-4112	52	17	(	(	PUNCT
hassl-4112	52	18	siz	siz	NOUN
hassl-4112	52	19	)	)	PUNCT
hassl-4112	52	20	were	be	AUX
hassl-4112	52	21	found	find	VERB
hassl-4112	52	22	to	to	PART
hassl-4112	52	23	have	have	VERB
hassl-4112	52	24	a	a	DET
hassl-4112	52	25	significant	significant	ADJ
hassl-4112	52	26	impact	impact	NOUN
hassl-4112	52	27	while	while	SCONJ
hassl-4112	52	28	foreign	foreign	ADJ
hassl-4112	52	29	investment	investment	NOUN
hassl-4112	52	30	(	(	PUNCT
hassl-4112	52	31	inv	inv	PROPN
hassl-4112	52	32	)	)	PUNCT
hassl-4112	52	33	,	,	PUNCT
hassl-4112	52	34	foreign	foreign	ADJ
hassl-4112	52	35	loans	loan	NOUN
hassl-4112	52	36	(	(	PUNCT
hassl-4112	52	37	loa	loa	NOUN
hassl-4112	52	38	)	)	PUNCT
hassl-4112	52	39	,	,	PUNCT
hassl-4112	52	40	foreign	foreign	ADJ
hassl-4112	52	41	participation	participation	NOUN
hassl-4112	52	42	in	in	ADP
hassl-4112	52	43	leadership	leadership	NOUN
hassl-4112	52	44	(	(	PUNCT
hassl-4112	52	45	lea	lea	PROPN
hassl-4112	52	46	)	)	PUNCT
hassl-4112	52	47	,	,	PUNCT
hassl-4112	52	48	and	and	CCONJ
hassl-4112	52	49	audit	audit	NOUN
hassl-4112	52	50	quality	quality	NOUN
hassl-4112	52	51	(	(	PUNCT
hassl-4112	52	52	aud	aud	NOUN
hassl-4112	52	53	)	)	PUNCT
hassl-4112	52	54	had	have	VERB
hassl-4112	52	55	no	no	DET
hassl-4112	52	56	effect	effect	NOUN
hassl-4112	52	57	on	on	ADP
hassl-4112	52	58	the	the	DET
hassl-4112	52	59	level	level	NOUN
hassl-4112	52	60	of	of	ADP
hassl-4112	52	61	readiness	readiness	NOUN
hassl-4112	52	62	to	to	PART
hassl-4112	52	63	apply	apply	VERB
hassl-4112	52	64	ifrs	ifrs	PROPN
hassl-4112	52	65	.	.	PUNCT
hassl-4112	53	1	similarly	similarly	ADV
hassl-4112	53	2	,	,	PUNCT
hassl-4112	53	3	la	la	PROPN
hassl-4112	53	4	soa	soa	PROPN
hassl-4112	53	5	(	(	PUNCT
hassl-4112	53	6	2023	2023	NUM
hassl-4112	53	7	)	)	PUNCT
hassl-4112	53	8	studied	study	VERB
hassl-4112	53	9	the	the	DET
hassl-4112	53	10	internal	internal	ADJ
hassl-4112	53	11	factors	factor	NOUN
hassl-4112	53	12	affecting	affect	VERB
hassl-4112	53	13	the	the	DET
hassl-4112	53	14	readiness	readiness	NOUN
hassl-4112	53	15	to	to	PART
hassl-4112	53	16	adopt	adopt	VERB
hassl-4112	53	17	financial	financial	ADJ
hassl-4112	53	18	reporting	reporting	NOUN
hassl-4112	53	19	standards	standard	NOUN
hassl-4112	53	20	in	in	ADP
hassl-4112	53	21	small	small	ADJ
hassl-4112	53	22	and	and	CCONJ
hassl-4112	53	23	medium	medium	ADJ
hassl-4112	53	24	-	-	PUNCT
hassl-4112	53	25	sized	sized	ADJ
hassl-4112	53	26	enterprises	enterprise	NOUN
hassl-4112	53	27	.	.	PUNCT
hassl-4112	54	1	the	the	DET
hassl-4112	54	2	research	research	NOUN
hassl-4112	54	3	identified	identify	VERB
hassl-4112	54	4	seven	seven	NUM
hassl-4112	54	5	influencing	influence	VERB
hassl-4112	54	6	factors	factor	NOUN
hassl-4112	54	7	highlighting	highlight	VERB
hassl-4112	54	8	that	that	SCONJ
hassl-4112	54	9	the	the	DET
hassl-4112	54	10	level	level	NOUN
hassl-4112	54	11	of	of	ADP
hassl-4112	54	12	accounting	accounting	NOUN
hassl-4112	54	13	expertise	expertise	NOUN
hassl-4112	54	14	,	,	PUNCT
hassl-4112	54	15	awareness	awareness	NOUN
hassl-4112	54	16	of	of	ADP
hassl-4112	54	17	ifrs	ifrs	PROPN
hassl-4112	54	18	benefits	benefit	NOUN
hassl-4112	54	19	,	,	PUNCT
hassl-4112	54	20	and	and	CCONJ
hassl-4112	54	21	chief	chief	ADJ
hassl-4112	54	22	executive	executive	ADJ
hassl-4112	54	23	officer	officer	NOUN
hassl-4112	54	24	(	(	PUNCT
hassl-4112	54	25	ceo	ceo	NOUN
hassl-4112	54	26	)	)	PUNCT
hassl-4112	54	27	characteristics	characteristic	NOUN
hassl-4112	54	28	positively	positively	ADV
hassl-4112	54	29	influenced	influence	VERB
hassl-4112	54	30	ifrs	ifrs	ADJ
hassl-4112	54	31	adoption	adoption	NOUN
hassl-4112	54	32	.	.	PUNCT
hassl-4112	55	1	on	on	ADP
hassl-4112	55	2	the	the	DET
hassl-4112	55	3	other	other	ADJ
hassl-4112	55	4	hand	hand	NOUN
hassl-4112	55	5	,	,	PUNCT
hassl-4112	55	6	awareness	awareness	NOUN
hassl-4112	55	7	of	of	ADP
hassl-4112	55	8	disadvantages	disadvantage	NOUN
hassl-4112	55	9	and	and	CCONJ
hassl-4112	55	10	perception	perception	NOUN
hassl-4112	55	11	of	of	ADP
hassl-4112	55	12	challenges	challenge	NOUN
hassl-4112	55	13	had	have	VERB
hassl-4112	55	14	a	a	DET
hassl-4112	55	15	negative	negative	ADJ
hassl-4112	55	16	impact	impact	NOUN
hassl-4112	55	17	on	on	ADP
hassl-4112	55	18	adoption	adoption	NOUN
hassl-4112	55	19	readiness	readiness	NOUN
hassl-4112	55	20	.	.	PUNCT
hassl-4112	56	1	humanities	humanity	NOUN
hassl-4112	56	2	and	and	CCONJ
hassl-4112	56	3	social	social	ADJ
hassl-4112	56	4	sciences	science	NOUN
hassl-4112	56	5	letters	letter	NOUN
hassl-4112	56	6	,	,	PUNCT
hassl-4112	56	7	2025	2025	NUM
hassl-4112	56	8	,	,	PUNCT
hassl-4112	56	9	13(2	13(2	NUM
hassl-4112	56	10	):	):	PUNCT
hassl-4112	56	11	396	396	NUM
hassl-4112	56	12	-	-	SYM
hassl-4112	56	13	408	408	NUM
hassl-4112	56	14	398	398	NUM
hassl-4112	56	15	©	©	PROPN
hassl-4112	56	16	2025	2025	NUM
hassl-4112	56	17	conscientia	conscientia	PROPN
hassl-4112	56	18	beam	beam	PROPN
hassl-4112	56	19	.	.	PUNCT
hassl-4112	57	1	all	all	DET
hassl-4112	57	2	rights	right	NOUN
hassl-4112	57	3	reserved	reserve	VERB
hassl-4112	57	4	.	.	PUNCT
hassl-4112	58	1	meanwhile	meanwhile	ADV
hassl-4112	58	2	,	,	PUNCT
hassl-4112	58	3	a	a	DET
hassl-4112	58	4	study	study	NOUN
hassl-4112	58	5	by	by	ADP
hassl-4112	58	6	hoang	hoang	PROPN
hassl-4112	58	7	and	and	CCONJ
hassl-4112	58	8	nguyen	nguyen	NOUN
hassl-4112	58	9	(	(	PUNCT
hassl-4112	58	10	2022	2022	NUM
hassl-4112	58	11	)	)	PUNCT
hassl-4112	58	12	focused	focus	VERB
hassl-4112	58	13	on	on	ADP
hassl-4112	58	14	the	the	DET
hassl-4112	58	15	impact	impact	NOUN
hassl-4112	58	16	of	of	ADP
hassl-4112	58	17	ifrs	ifrs	ADJ
hassl-4112	58	18	compliance	compliance	NOUN
hassl-4112	58	19	on	on	ADP
hassl-4112	58	20	the	the	DET
hassl-4112	58	21	risks	risk	NOUN
hassl-4112	58	22	of	of	ADP
hassl-4112	58	23	vietnamese	vietnamese	ADJ
hassl-4112	58	24	commercial	commercial	ADJ
hassl-4112	58	25	banks	bank	NOUN
hassl-4112	58	26	.	.	PUNCT
hassl-4112	59	1	this	this	DET
hassl-4112	59	2	research	research	NOUN
hassl-4112	59	3	showed	show	VERB
hassl-4112	59	4	that	that	SCONJ
hassl-4112	59	5	ifrs	ifrs	PROPN
hassl-4112	59	6	implementation	implementation	NOUN
hassl-4112	59	7	increased	increase	VERB
hassl-4112	59	8	credit	credit	NOUN
hassl-4112	59	9	risk	risk	NOUN
hassl-4112	59	10	provisions	provision	NOUN
hassl-4112	59	11	,	,	PUNCT
hassl-4112	59	12	thereby	thereby	ADV
hassl-4112	59	13	enhancing	enhance	VERB
hassl-4112	59	14	the	the	DET
hassl-4112	59	15	resilience	resilience	NOUN
hassl-4112	59	16	of	of	ADP
hassl-4112	59	17	banks	bank	NOUN
hassl-4112	59	18	,	,	PUNCT
hassl-4112	59	19	though	though	SCONJ
hassl-4112	59	20	it	it	PRON
hassl-4112	59	21	also	also	ADV
hassl-4112	59	22	found	find	VERB
hassl-4112	59	23	that	that	SCONJ
hassl-4112	59	24	earnings	earning	NOUN
hassl-4112	59	25	management	management	NOUN
hassl-4112	59	26	behaviour	behaviour	NOUN
hassl-4112	59	27	decreased	decrease	VERB
hassl-4112	59	28	post	post	ADJ
hassl-4112	59	29	-	-	NOUN
hassl-4112	59	30	adoption	adoption	NOUN
hassl-4112	59	31	.	.	PUNCT
hassl-4112	60	1	the	the	DET
hassl-4112	60	2	study	study	NOUN
hassl-4112	60	3	noted	note	VERB
hassl-4112	60	4	a	a	DET
hassl-4112	60	5	strong	strong	ADJ
hassl-4112	60	6	relationship	relationship	NOUN
hassl-4112	60	7	between	between	ADP
hassl-4112	60	8	pre	pre	ADJ
hassl-4112	60	9	-	-	ADJ
hassl-4112	60	10	tax	tax	ADJ
hassl-4112	60	11	profits	profit	NOUN
hassl-4112	60	12	and	and	CCONJ
hassl-4112	60	13	credit	credit	NOUN
hassl-4112	60	14	risk	risk	NOUN
hassl-4112	60	15	provisions	provision	NOUN
hassl-4112	60	16	suggesting	suggest	VERB
hassl-4112	60	17	that	that	SCONJ
hassl-4112	60	18	bank	bank	NOUN
hassl-4112	60	19	managers	manager	NOUN
hassl-4112	60	20	might	might	AUX
hassl-4112	60	21	adjust	adjust	VERB
hassl-4112	60	22	profits	profit	NOUN
hassl-4112	60	23	using	use	VERB
hassl-4112	60	24	credit	credit	NOUN
hassl-4112	60	25	risk	risk	NOUN
hassl-4112	60	26	data	datum	NOUN
hassl-4112	60	27	highlighting	highlight	VERB
hassl-4112	60	28	the	the	DET
hassl-4112	60	29	complexity	complexity	NOUN
hassl-4112	60	30	of	of	ADP
hassl-4112	60	31	ifrs	ifrs	ADJ
hassl-4112	60	32	adoption	adoption	NOUN
hassl-4112	60	33	in	in	ADP
hassl-4112	60	34	the	the	DET
hassl-4112	60	35	banking	banking	NOUN
hassl-4112	60	36	sector	sector	NOUN
hassl-4112	60	37	.	.	PUNCT
hassl-4112	61	1	these	these	DET
hassl-4112	61	2	studies	study	NOUN
hassl-4112	61	3	provide	provide	VERB
hassl-4112	61	4	useful	useful	ADJ
hassl-4112	61	5	insights	insight	NOUN
hassl-4112	61	6	into	into	ADP
hassl-4112	61	7	the	the	DET
hassl-4112	61	8	factors	factor	NOUN
hassl-4112	61	9	influencing	influence	VERB
hassl-4112	61	10	ifrs	ifrs	ADJ
hassl-4112	61	11	adoption	adoption	NOUN
hassl-4112	61	12	in	in	ADP
hassl-4112	61	13	various	various	ADJ
hassl-4112	61	14	sectors	sector	NOUN
hassl-4112	61	15	.	.	PUNCT
hassl-4112	62	1	a	a	DET
hassl-4112	62	2	significant	significant	ADJ
hassl-4112	62	3	gap	gap	NOUN
hassl-4112	62	4	in	in	ADP
hassl-4112	62	5	the	the	DET
hassl-4112	62	6	literature	literature	NOUN
hassl-4112	62	7	remains	remain	VERB
hassl-4112	62	8	.	.	PUNCT
hassl-4112	63	1	there	there	PRON
hassl-4112	63	2	is	be	VERB
hassl-4112	63	3	a	a	DET
hassl-4112	63	4	lack	lack	NOUN
hassl-4112	63	5	of	of	ADP
hassl-4112	63	6	research	research	NOUN
hassl-4112	63	7	specifically	specifically	ADV
hassl-4112	63	8	focusing	focus	VERB
hassl-4112	63	9	on	on	ADP
hassl-4112	63	10	the	the	DET
hassl-4112	63	11	adoption	adoption	NOUN
hassl-4112	63	12	of	of	ADP
hassl-4112	63	13	ifrs	ifrs	PROPN
hassl-4112	63	14	by	by	ADP
hassl-4112	63	15	commercial	commercial	ADJ
hassl-4112	63	16	banks	bank	NOUN
hassl-4112	63	17	in	in	ADP
hassl-4112	63	18	emerging	emerge	VERB
hassl-4112	63	19	economies	economy	NOUN
hassl-4112	63	20	like	like	ADP
hassl-4112	63	21	vietnam	vietnam	PROPN
hassl-4112	63	22	.	.	PUNCT
hassl-4112	64	1	unlike	unlike	ADP
hassl-4112	64	2	typical	typical	ADJ
hassl-4112	64	3	businesses	business	NOUN
hassl-4112	64	4	,	,	PUNCT
hassl-4112	64	5	commercial	commercial	ADJ
hassl-4112	64	6	banks	bank	NOUN
hassl-4112	64	7	engage	engage	VERB
hassl-4112	64	8	in	in	ADP
hassl-4112	64	9	currency	currency	NOUN
hassl-4112	64	10	and	and	CCONJ
hassl-4112	64	11	banking	banking	NOUN
hassl-4112	64	12	services	service	NOUN
hassl-4112	64	13	which	which	PRON
hassl-4112	64	14	present	present	VERB
hassl-4112	64	15	unique	unique	ADJ
hassl-4112	64	16	challenges	challenge	NOUN
hassl-4112	64	17	for	for	ADP
hassl-4112	64	18	applying	apply	VERB
hassl-4112	64	19	ifrs	ifrs	PROPN
hassl-4112	64	20	.	.	PUNCT
hassl-4112	65	1	commercial	commercial	ADJ
hassl-4112	65	2	banks	bank	NOUN
hassl-4112	65	3	are	be	AUX
hassl-4112	65	4	largely	largely	ADV
hassl-4112	65	5	overlooked	overlook	VERB
hassl-4112	65	6	in	in	ADP
hassl-4112	65	7	the	the	DET
hassl-4112	65	8	existing	exist	VERB
hassl-4112	65	9	body	body	NOUN
hassl-4112	65	10	of	of	ADP
hassl-4112	65	11	research	research	NOUN
hassl-4112	65	12	,	,	PUNCT
hassl-4112	65	13	particularly	particularly	ADV
hassl-4112	65	14	regarding	regard	VERB
hassl-4112	65	15	their	their	PRON
hassl-4112	65	16	readiness	readiness	NOUN
hassl-4112	65	17	and	and	CCONJ
hassl-4112	65	18	the	the	DET
hassl-4112	65	19	specific	specific	ADJ
hassl-4112	65	20	challenges	challenge	NOUN
hassl-4112	65	21	they	they	PRON
hassl-4112	65	22	face	face	VERB
hassl-4112	65	23	in	in	ADP
hassl-4112	65	24	transitioning	transition	VERB
hassl-4112	65	25	to	to	ADP
hassl-4112	65	26	these	these	DET
hassl-4112	65	27	international	international	ADJ
hassl-4112	65	28	standards	standard	NOUN
hassl-4112	65	29	despite	despite	SCONJ
hassl-4112	65	30	the	the	DET
hassl-4112	65	31	growing	grow	VERB
hassl-4112	65	32	importance	importance	NOUN
hassl-4112	65	33	of	of	ADP
hassl-4112	65	34	ifrs	ifrs	ADJ
hassl-4112	65	35	adoption	adoption	NOUN
hassl-4112	65	36	.	.	PUNCT
hassl-4112	66	1	in	in	ADP
hassl-4112	66	2	this	this	DET
hassl-4112	66	3	context	context	NOUN
hassl-4112	66	4	,	,	PUNCT
hassl-4112	66	5	it	it	PRON
hassl-4112	66	6	is	be	AUX
hassl-4112	66	7	crucial	crucial	ADJ
hassl-4112	66	8	to	to	PART
hassl-4112	66	9	address	address	VERB
hassl-4112	66	10	this	this	DET
hassl-4112	66	11	gap	gap	NOUN
hassl-4112	66	12	by	by	ADP
hassl-4112	66	13	investigating	investigate	VERB
hassl-4112	66	14	the	the	DET
hassl-4112	66	15	determinants	determinant	NOUN
hassl-4112	66	16	affecting	affect	VERB
hassl-4112	66	17	ifrs	ifrs	ADJ
hassl-4112	66	18	adoption	adoption	NOUN
hassl-4112	66	19	in	in	ADP
hassl-4112	66	20	vietnamese	vietnamese	ADJ
hassl-4112	66	21	commercial	commercial	ADJ
hassl-4112	66	22	banks	bank	NOUN
hassl-4112	66	23	such	such	ADJ
hassl-4112	66	24	as	as	ADP
hassl-4112	66	25	the	the	DET
hassl-4112	66	26	unique	unique	ADJ
hassl-4112	66	27	characteristics	characteristic	NOUN
hassl-4112	66	28	of	of	ADP
hassl-4112	66	29	the	the	DET
hassl-4112	66	30	banking	banking	NOUN
hassl-4112	66	31	sector	sector	NOUN
hassl-4112	66	32	,	,	PUNCT
hassl-4112	66	33	regulatory	regulatory	ADJ
hassl-4112	66	34	challenges	challenge	NOUN
hassl-4112	66	35	,	,	PUNCT
hassl-4112	66	36	and	and	CCONJ
hassl-4112	66	37	the	the	DET
hassl-4112	66	38	impact	impact	NOUN
hassl-4112	66	39	on	on	ADP
hassl-4112	66	40	risk	risk	NOUN
hassl-4112	66	41	management	management	NOUN
hassl-4112	66	42	and	and	CCONJ
hassl-4112	66	43	financial	financial	ADJ
hassl-4112	66	44	reporting	reporting	NOUN
hassl-4112	66	45	practices	practice	NOUN
hassl-4112	66	46	.	.	PUNCT
hassl-4112	67	1	banks	bank	NOUN
hassl-4112	67	2	may	may	AUX
hassl-4112	67	3	need	need	VERB
hassl-4112	67	4	various	various	ADJ
hassl-4112	67	5	strategies	strategy	NOUN
hassl-4112	67	6	for	for	ADP
hassl-4112	67	7	implementing	implement	VERB
hassl-4112	67	8	ifrs	ifrs	NOUN
hassl-4112	67	9	than	than	ADP
hassl-4112	67	10	other	other	ADJ
hassl-4112	67	11	sectors	sector	NOUN
hassl-4112	67	12	due	due	ADP
hassl-4112	67	13	to	to	ADP
hassl-4112	67	14	their	their	PRON
hassl-4112	67	15	specialized	specialized	ADJ
hassl-4112	67	16	operations	operation	NOUN
hassl-4112	67	17	and	and	CCONJ
hassl-4112	67	18	dependence	dependence	NOUN
hassl-4112	67	19	on	on	ADP
hassl-4112	67	20	financial	financial	ADJ
hassl-4112	67	21	instruments	instrument	NOUN
hassl-4112	67	22	.	.	PUNCT
hassl-4112	68	1	the	the	DET
hassl-4112	68	2	existing	exist	VERB
hassl-4112	68	3	body	body	NOUN
hassl-4112	68	4	of	of	ADP
hassl-4112	68	5	research	research	NOUN
hassl-4112	68	6	indicates	indicate	VERB
hassl-4112	68	7	that	that	SCONJ
hassl-4112	68	8	the	the	DET
hassl-4112	68	9	adoption	adoption	NOUN
hassl-4112	68	10	of	of	ADP
hassl-4112	68	11	ifrs	ifrs	PROPN
hassl-4112	68	12	is	be	AUX
hassl-4112	68	13	supported	support	VERB
hassl-4112	68	14	by	by	ADP
hassl-4112	68	15	global	global	ADJ
hassl-4112	68	16	financial	financial	ADJ
hassl-4112	68	17	institutions	institution	NOUN
hassl-4112	68	18	such	such	ADJ
hassl-4112	68	19	as	as	ADP
hassl-4112	68	20	the	the	DET
hassl-4112	68	21	world	world	NOUN
hassl-4112	68	22	bank	bank	PROPN
hassl-4112	68	23	and	and	CCONJ
hassl-4112	68	24	the	the	DET
hassl-4112	68	25	international	international	ADJ
hassl-4112	68	26	monetary	monetary	ADJ
hassl-4112	68	27	fund	fund	NOUN
hassl-4112	68	28	(	(	PUNCT
hassl-4112	68	29	nguyen	nguyen	PROPN
hassl-4112	68	30	,	,	PUNCT
hassl-4112	68	31	nguyen	nguyen	NOUN
hassl-4112	68	32	,	,	PUNCT
hassl-4112	68	33	&	&	CCONJ
hassl-4112	68	34	van	van	PROPN
hassl-4112	68	35	nguyen	nguyen	PROPN
hassl-4112	68	36	,	,	PUNCT
hassl-4112	68	37	2023	2023	NUM
hassl-4112	68	38	)	)	PUNCT
hassl-4112	68	39	and	and	CCONJ
hassl-4112	68	40	the	the	DET
hassl-4112	68	41	vietnamese	vietnamese	ADJ
hassl-4112	68	42	government	government	NOUN
hassl-4112	68	43	has	have	AUX
hassl-4112	68	44	taken	take	VERB
hassl-4112	68	45	active	active	ADJ
hassl-4112	68	46	steps	step	NOUN
hassl-4112	68	47	to	to	PART
hassl-4112	68	48	support	support	VERB
hassl-4112	68	49	this	this	DET
hassl-4112	68	50	transition	transition	NOUN
hassl-4112	68	51	.	.	PUNCT
hassl-4112	69	1	the	the	DET
hassl-4112	69	2	minister	minister	PROPN
hassl-4112	69	3	of	of	ADP
hassl-4112	69	4	finance	finance	NOUN
hassl-4112	69	5	(	(	PUNCT
hassl-4112	69	6	2020	2020	NUM
hassl-4112	69	7	)	)	PUNCT
hassl-4112	69	8	outlines	outline	VERB
hassl-4112	69	9	a	a	DET
hassl-4112	69	10	three	three	NUM
hassl-4112	69	11	-	-	PUNCT
hassl-4112	69	12	stage	stage	NOUN
hassl-4112	69	13	roadmap	roadmap	NOUN
hassl-4112	69	14	for	for	ADP
hassl-4112	69	15	ifrs	ifrs	NOUN
hassl-4112	69	16	implementation	implementation	NOUN
hassl-4112	69	17	that	that	PRON
hassl-4112	69	18	includes	include	VERB
hassl-4112	69	19	a	a	DET
hassl-4112	69	20	preparation	preparation	NOUN
hassl-4112	69	21	phase	phase	NOUN
hassl-4112	69	22	(	(	PUNCT
hassl-4112	69	23	2020	2020	NUM
hassl-4112	69	24	-	-	SYM
hassl-4112	69	25	2021	2021	NUM
hassl-4112	69	26	)	)	PUNCT
hassl-4112	69	27	,	,	PUNCT
hassl-4112	69	28	a	a	DET
hassl-4112	69	29	voluntary	voluntary	ADJ
hassl-4112	69	30	phase	phase	NOUN
hassl-4112	69	31	(	(	PUNCT
hassl-4112	69	32	2022	2022	NUM
hassl-4112	69	33	-	-	SYM
hassl-4112	69	34	2025	2025	NUM
hassl-4112	69	35	)	)	PUNCT
hassl-4112	69	36	,	,	PUNCT
hassl-4112	69	37	and	and	CCONJ
hassl-4112	69	38	a	a	DET
hassl-4112	69	39	mandatory	mandatory	ADJ
hassl-4112	69	40	phase	phase	NOUN
hassl-4112	69	41	(	(	PUNCT
hassl-4112	69	42	post-2025	post-2025	ADV
hassl-4112	69	43	)	)	PUNCT
hassl-4112	69	44	for	for	ADP
hassl-4112	69	45	certain	certain	ADJ
hassl-4112	69	46	business	business	NOUN
hassl-4112	69	47	groups	group	NOUN
hassl-4112	69	48	.	.	PUNCT
hassl-4112	70	1	however	however	ADV
hassl-4112	70	2	,	,	PUNCT
hassl-4112	70	3	the	the	DET
hassl-4112	70	4	unique	unique	ADJ
hassl-4112	70	5	context	context	NOUN
hassl-4112	70	6	of	of	ADP
hassl-4112	70	7	commercial	commercial	ADJ
hassl-4112	70	8	banks	bank	NOUN
hassl-4112	70	9	has	have	AUX
hassl-4112	70	10	not	not	PART
hassl-4112	70	11	been	be	AUX
hassl-4112	70	12	adequately	adequately	ADV
hassl-4112	70	13	explored	explore	VERB
hassl-4112	70	14	especially	especially	ADV
hassl-4112	70	15	in	in	ADP
hassl-4112	70	16	the	the	DET
hassl-4112	70	17	early	early	ADJ
hassl-4112	70	18	stages	stage	NOUN
hassl-4112	70	19	of	of	ADP
hassl-4112	70	20	ifrs	ifrs	ADJ
hassl-4112	70	21	adoption	adoption	NOUN
hassl-4112	70	22	.	.	PUNCT
hassl-4112	71	1	thus	thus	ADV
hassl-4112	71	2	,	,	PUNCT
hassl-4112	71	3	the	the	DET
hassl-4112	71	4	gap	gap	NOUN
hassl-4112	71	5	in	in	ADP
hassl-4112	71	6	the	the	DET
hassl-4112	71	7	literature	literature	NOUN
hassl-4112	71	8	lies	lie	VERB
hassl-4112	71	9	in	in	ADP
hassl-4112	71	10	the	the	DET
hassl-4112	71	11	lack	lack	NOUN
hassl-4112	71	12	of	of	ADP
hassl-4112	71	13	research	research	NOUN
hassl-4112	71	14	on	on	ADP
hassl-4112	71	15	the	the	DET
hassl-4112	71	16	adoption	adoption	NOUN
hassl-4112	71	17	of	of	ADP
hassl-4112	71	18	ifrs	ifrs	PROPN
hassl-4112	71	19	within	within	ADP
hassl-4112	71	20	vietnamese	vietnamese	ADJ
hassl-4112	71	21	commercial	commercial	ADJ
hassl-4112	71	22	banks	bank	NOUN
hassl-4112	71	23	and	and	CCONJ
hassl-4112	71	24	further	further	ADJ
hassl-4112	71	25	investigation	investigation	NOUN
hassl-4112	71	26	is	be	AUX
hassl-4112	71	27	needed	need	VERB
hassl-4112	71	28	to	to	PART
hassl-4112	71	29	understand	understand	VERB
hassl-4112	71	30	the	the	DET
hassl-4112	71	31	specific	specific	ADJ
hassl-4112	71	32	factors	factor	NOUN
hassl-4112	71	33	that	that	PRON
hassl-4112	71	34	influence	influence	VERB
hassl-4112	71	35	their	their	PRON
hassl-4112	71	36	readiness	readiness	NOUN
hassl-4112	71	37	,	,	PUNCT
hassl-4112	71	38	the	the	DET
hassl-4112	71	39	regulatory	regulatory	ADJ
hassl-4112	71	40	implications	implication	NOUN
hassl-4112	71	41	and	and	CCONJ
hassl-4112	71	42	the	the	DET
hassl-4112	71	43	strategic	strategic	ADJ
hassl-4112	71	44	steps	step	NOUN
hassl-4112	71	45	needed	need	VERB
hassl-4112	71	46	for	for	ADP
hassl-4112	71	47	successful	successful	ADJ
hassl-4112	71	48	implementation	implementation	NOUN
hassl-4112	71	49	.	.	PUNCT
hassl-4112	72	1	during	during	ADP
hassl-4112	72	2	the	the	DET
hassl-4112	72	3	voluntary	voluntary	ADJ
hassl-4112	72	4	application	application	NOUN
hassl-4112	72	5	period	period	NOUN
hassl-4112	72	6	(	(	PUNCT
hassl-4112	72	7	2022	2022	NUM
hassl-4112	72	8	-	-	SYM
hassl-4112	72	9	2025	2025	NUM
hassl-4112	72	10	)	)	PUNCT
hassl-4112	72	11	,	,	PUNCT
hassl-4112	72	12	analysis	analysis	NOUN
hassl-4112	72	13	of	of	ADP
hassl-4112	72	14	financial	financial	ADJ
hassl-4112	72	15	reports	report	NOUN
hassl-4112	72	16	from	from	ADP
hassl-4112	72	17	the	the	DET
hassl-4112	72	18	official	official	ADJ
hassl-4112	72	19	websites	website	NOUN
hassl-4112	72	20	of	of	ADP
hassl-4112	72	21	27	27	NUM
hassl-4112	72	22	vietnamese	vietnamese	ADJ
hassl-4112	72	23	commercial	commercial	ADJ
hassl-4112	72	24	banks	bank	NOUN
hassl-4112	72	25	reveals	reveal	VERB
hassl-4112	72	26	that	that	SCONJ
hassl-4112	72	27	12	12	NUM
hassl-4112	72	28	out	out	ADP
hassl-4112	72	29	of	of	ADP
hassl-4112	72	30	27	27	NUM
hassl-4112	72	31	banks	bank	NOUN
hassl-4112	72	32	have	have	AUX
hassl-4112	72	33	implemented	implement	VERB
hassl-4112	72	34	international	international	ADJ
hassl-4112	72	35	financial	financial	ADJ
hassl-4112	72	36	reporting	reporting	NOUN
hassl-4112	72	37	standards	standard	NOUN
hassl-4112	72	38	(	(	PUNCT
hassl-4112	72	39	ifrs	ifrs	PROPN
hassl-4112	72	40	)	)	PUNCT
hassl-4112	72	41	while	while	SCONJ
hassl-4112	72	42	the	the	DET
hassl-4112	72	43	remaining	remain	VERB
hassl-4112	72	44	15	15	NUM
hassl-4112	72	45	banks	bank	NOUN
hassl-4112	72	46	have	have	AUX
hassl-4112	72	47	not	not	PART
hassl-4112	72	48	yet	yet	ADV
hassl-4112	72	49	adopted	adopt	VERB
hassl-4112	72	50	them	they	PRON
hassl-4112	72	51	.	.	PUNCT
hassl-4112	73	1	thereby	thereby	ADV
hassl-4112	73	2	,	,	PUNCT
hassl-4112	73	3	it	it	PRON
hassl-4112	73	4	can	can	AUX
hassl-4112	73	5	be	be	AUX
hassl-4112	73	6	seen	see	VERB
hassl-4112	73	7	that	that	SCONJ
hassl-4112	73	8	banks	bank	NOUN
hassl-4112	73	9	are	be	AUX
hassl-4112	73	10	gradually	gradually	ADV
hassl-4112	73	11	being	be	AUX
hassl-4112	73	12	quite	quite	ADV
hassl-4112	73	13	proactive	proactive	ADJ
hassl-4112	73	14	in	in	ADP
hassl-4112	73	15	building	build	VERB
hassl-4112	73	16	internal	internal	ADJ
hassl-4112	73	17	capacity	capacity	NOUN
hassl-4112	73	18	or	or	CCONJ
hassl-4112	73	19	cooperating	cooperate	VERB
hassl-4112	73	20	with	with	ADP
hassl-4112	73	21	professional	professional	ADJ
hassl-4112	73	22	consultants	consultant	NOUN
hassl-4112	73	23	to	to	PART
hassl-4112	73	24	carry	carry	VERB
hassl-4112	73	25	out	out	ADP
hassl-4112	73	26	assessments	assessment	NOUN
hassl-4112	73	27	and	and	CCONJ
hassl-4112	73	28	analysis	analysis	NOUN
hassl-4112	73	29	of	of	ADP
hassl-4112	73	30	the	the	DET
hassl-4112	73	31	current	current	ADJ
hassl-4112	73	32	status	status	NOUN
hassl-4112	73	33	and	and	CCONJ
hassl-4112	73	34	build	build	VERB
hassl-4112	73	35	a	a	DET
hassl-4112	73	36	roadmap	roadmap	NOUN
hassl-4112	73	37	for	for	ADP
hassl-4112	73	38	application	application	NOUN
hassl-4112	73	39	.	.	PUNCT
hassl-4112	74	1	most	most	ADJ
hassl-4112	74	2	banks	bank	NOUN
hassl-4112	74	3	that	that	PRON
hassl-4112	74	4	have	have	AUX
hassl-4112	74	5	applied	apply	VERB
hassl-4112	74	6	for	for	ADP
hassl-4112	74	7	ifrs	ifrs	PROPN
hassl-4112	74	8	comply	comply	NOUN
hassl-4112	74	9	with	with	ADP
hassl-4112	74	10	the	the	DET
hassl-4112	74	11	standards	standard	NOUN
hassl-4112	74	12	and	and	CCONJ
hassl-4112	74	13	publish	publish	VERB
hassl-4112	74	14	them	they	PRON
hassl-4112	74	15	in	in	ADP
hassl-4112	74	16	their	their	PRON
hassl-4112	74	17	financial	financial	ADJ
hassl-4112	74	18	reports	report	NOUN
hassl-4112	74	19	.	.	PUNCT
hassl-4112	75	1	the	the	DET
hassl-4112	75	2	voluntary	voluntary	ADJ
hassl-4112	75	3	process	process	NOUN
hassl-4112	75	4	will	will	AUX
hassl-4112	75	5	end	end	VERB
hassl-4112	75	6	within	within	ADP
hassl-4112	75	7	the	the	DET
hassl-4112	75	8	next	next	ADJ
hassl-4112	75	9	year	year	NOUN
hassl-4112	75	10	and	and	CCONJ
hassl-4112	75	11	requires	require	VERB
hassl-4112	75	12	commercial	commercial	ADJ
hassl-4112	75	13	banks	bank	NOUN
hassl-4112	75	14	to	to	PART
hassl-4112	75	15	urgently	urgently	ADV
hassl-4112	75	16	learn	learn	VERB
hassl-4112	75	17	and	and	CCONJ
hassl-4112	75	18	apply	apply	VERB
hassl-4112	75	19	ifrs	ifrs	PROPN
hassl-4112	75	20	.	.	PUNCT
hassl-4112	76	1	table	table	NOUN
hassl-4112	76	2	1	1	NUM
hassl-4112	76	3	presents	present	VERB
hassl-4112	76	4	the	the	DET
hassl-4112	76	5	total	total	NOUN
hassl-4112	76	6	of	of	ADP
hassl-4112	76	7	27	27	NUM
hassl-4112	76	8	commercial	commercial	ADJ
hassl-4112	76	9	banks	bank	NOUN
hassl-4112	76	10	we	we	PRON
hassl-4112	76	11	researched	research	VERB
hassl-4112	76	12	in	in	ADP
hassl-4112	76	13	the	the	DET
hassl-4112	76	14	vietnamese	vietnamese	ADJ
hassl-4112	76	15	market	market	NOUN
hassl-4112	76	16	;	;	PUNCT
hassl-4112	76	17	12	12	NUM
hassl-4112	76	18	banks	bank	NOUN
hassl-4112	76	19	we	we	PRON
hassl-4112	76	20	mentioned	mention	VERB
hassl-4112	76	21	above	above	ADV
hassl-4112	76	22	have	have	AUX
hassl-4112	76	23	successfully	successfully	ADV
hassl-4112	76	24	applied	apply	VERB
hassl-4112	76	25	ifrs	ifrs	NOUN
hassl-4112	76	26	in	in	ADP
hassl-4112	76	27	5	5	NUM
hassl-4112	76	28	years	year	NOUN
hassl-4112	76	29	from	from	ADP
hassl-4112	76	30	2017	2017	NUM
hassl-4112	76	31	-	-	SYM
hassl-4112	76	32	2022	2022	NUM
hassl-4112	76	33	.	.	PUNCT
hassl-4112	77	1	commercial	commercial	ADJ
hassl-4112	77	2	banks	bank	NOUN
hassl-4112	77	3	in	in	ADP
hassl-4112	77	4	vietnam	vietnam	PROPN
hassl-4112	77	5	apply	apply	VERB
hassl-4112	77	6	international	international	ADJ
hassl-4112	77	7	financial	financial	ADJ
hassl-4112	77	8	reporting	reporting	NOUN
hassl-4112	77	9	standards	standard	NOUN
hassl-4112	77	10	(	(	PUNCT
hassl-4112	77	11	ifrs	ifrs	PROPN
hassl-4112	77	12	)	)	PUNCT
hassl-4112	77	13	to	to	PART
hassl-4112	77	14	enhance	enhance	VERB
hassl-4112	77	15	the	the	DET
hassl-4112	77	16	transparency	transparency	NOUN
hassl-4112	77	17	and	and	CCONJ
hassl-4112	77	18	reliability	reliability	NOUN
hassl-4112	77	19	of	of	ADP
hassl-4112	77	20	financial	financial	ADJ
hassl-4112	77	21	reporting	reporting	NOUN
hassl-4112	77	22	,	,	PUNCT
hassl-4112	77	23	thereby	thereby	ADV
hassl-4112	77	24	creating	create	VERB
hassl-4112	77	25	confidence	confidence	NOUN
hassl-4112	77	26	for	for	ADP
hassl-4112	77	27	investors	investor	NOUN
hassl-4112	77	28	and	and	CCONJ
hassl-4112	77	29	partners	partner	NOUN
hassl-4112	77	30	.	.	PUNCT
hassl-4112	78	1	applying	apply	VERB
hassl-4112	78	2	ifrs	ifrs	PROPN
hassl-4112	78	3	helps	help	VERB
hassl-4112	78	4	banks	bank	NOUN
hassl-4112	78	5	compare	compare	VERB
hassl-4112	78	6	financial	financial	ADJ
hassl-4112	78	7	statements	statement	NOUN
hassl-4112	78	8	with	with	ADP
hassl-4112	78	9	other	other	ADJ
hassl-4112	78	10	financial	financial	ADJ
hassl-4112	78	11	institutions	institution	NOUN
hassl-4112	78	12	globally	globally	ADV
hassl-4112	78	13	,	,	PUNCT
hassl-4112	78	14	improving	improve	VERB
hassl-4112	78	15	international	international	ADJ
hassl-4112	78	16	competitiveness	competitiveness	NOUN
hassl-4112	78	17	.	.	PUNCT
hassl-4112	79	1	furthermore	furthermore	ADV
hassl-4112	79	2	,	,	PUNCT
hassl-4112	79	3	many	many	ADJ
hassl-4112	79	4	international	international	ADJ
hassl-4112	79	5	investors	investor	NOUN
hassl-4112	79	6	and	and	CCONJ
hassl-4112	79	7	partners	partner	NOUN
hassl-4112	79	8	require	require	VERB
hassl-4112	79	9	banks	bank	NOUN
hassl-4112	79	10	to	to	PART
hassl-4112	79	11	comply	comply	VERB
hassl-4112	79	12	with	with	ADP
hassl-4112	79	13	ifrs	ifrs	PROPN
hassl-4112	79	14	to	to	PART
hassl-4112	79	15	ensure	ensure	VERB
hassl-4112	79	16	consistency	consistency	NOUN
hassl-4112	79	17	and	and	CCONJ
hassl-4112	79	18	reliability	reliability	NOUN
hassl-4112	79	19	of	of	ADP
hassl-4112	79	20	financial	financial	ADJ
hassl-4112	79	21	information	information	NOUN
hassl-4112	79	22	which	which	PRON
hassl-4112	79	23	is	be	AUX
hassl-4112	79	24	especially	especially	ADV
hassl-4112	79	25	important	important	ADJ
hassl-4112	79	26	for	for	ADP
hassl-4112	79	27	banks	bank	NOUN
hassl-4112	79	28	planning	plan	VERB
hassl-4112	79	29	to	to	PART
hassl-4112	79	30	mobilize	mobilize	VERB
hassl-4112	79	31	capital	capital	NOUN
hassl-4112	79	32	or	or	CCONJ
hassl-4112	79	33	cooperate	cooperate	VERB
hassl-4112	79	34	with	with	ADP
hassl-4112	79	35	foreign	foreign	ADJ
hassl-4112	79	36	financial	financial	ADJ
hassl-4112	79	37	institutions	institution	NOUN
hassl-4112	79	38	.	.	PUNCT
hassl-4112	80	1	applying	apply	VERB
hassl-4112	80	2	ifrs	ifrs	PROPN
hassl-4112	80	3	also	also	ADV
hassl-4112	80	4	makes	make	VERB
hassl-4112	80	5	it	it	PRON
hassl-4112	80	6	easier	easy	ADJ
hassl-4112	80	7	for	for	SCONJ
hassl-4112	80	8	banks	bank	NOUN
hassl-4112	80	9	to	to	PART
hassl-4112	80	10	consolidate	consolidate	VERB
hassl-4112	80	11	financial	financial	ADJ
hassl-4112	80	12	statements	statement	NOUN
hassl-4112	80	13	for	for	ADP
hassl-4112	80	14	subsidiaries	subsidiary	NOUN
hassl-4112	80	15	or	or	CCONJ
hassl-4112	80	16	branches	branch	NOUN
hassl-4112	80	17	in	in	ADP
hassl-4112	80	18	many	many	ADJ
hassl-4112	80	19	countries	country	NOUN
hassl-4112	80	20	,	,	PUNCT
hassl-4112	80	21	creating	create	VERB
hassl-4112	80	22	a	a	DET
hassl-4112	80	23	unified	unified	ADJ
hassl-4112	80	24	reporting	reporting	NOUN
hassl-4112	80	25	system	system	NOUN
hassl-4112	80	26	globally	globally	ADV
hassl-4112	80	27	.	.	PUNCT
hassl-4112	81	1	in	in	ADP
hassl-4112	81	2	addition	addition	NOUN
hassl-4112	81	3	,	,	PUNCT
hassl-4112	81	4	ifrs	ifrs	NOUN
hassl-4112	81	5	compliance	compliance	NOUN
hassl-4112	81	6	helps	help	VERB
hassl-4112	81	7	banks	bank	NOUN
hassl-4112	81	8	meet	meet	VERB
hassl-4112	81	9	the	the	DET
hassl-4112	81	10	trend	trend	NOUN
hassl-4112	81	11	of	of	ADP
hassl-4112	81	12	integration	integration	NOUN
hassl-4112	81	13	into	into	ADP
hassl-4112	81	14	the	the	DET
hassl-4112	81	15	global	global	ADJ
hassl-4112	81	16	economy	economy	NOUN
hassl-4112	81	17	,	,	PUNCT
hassl-4112	81	18	enhancing	enhance	VERB
hassl-4112	81	19	reputation	reputation	NOUN
hassl-4112	81	20	and	and	CCONJ
hassl-4112	81	21	brand	brand	NOUN
hassl-4112	81	22	in	in	ADP
hassl-4112	81	23	the	the	DET
hassl-4112	81	24	international	international	ADJ
hassl-4112	81	25	market	market	NOUN
hassl-4112	81	26	.	.	PUNCT
hassl-4112	82	1	humanities	humanity	NOUN
hassl-4112	82	2	and	and	CCONJ
hassl-4112	82	3	social	social	ADJ
hassl-4112	82	4	sciences	science	NOUN
hassl-4112	82	5	letters	letter	NOUN
hassl-4112	82	6	,	,	PUNCT
hassl-4112	82	7	2025	2025	NUM
hassl-4112	82	8	,	,	PUNCT
hassl-4112	82	9	13(2	13(2	NUM
hassl-4112	82	10	):	):	PUNCT
hassl-4112	82	11	396	396	NUM
hassl-4112	82	12	-	-	SYM
hassl-4112	82	13	408	408	NUM
hassl-4112	82	14	399	399	NUM
hassl-4112	82	15	©	©	ADP
hassl-4112	82	16	2025	2025	NUM
hassl-4112	82	17	conscientia	conscientia	PROPN
hassl-4112	82	18	beam	beam	PROPN
hassl-4112	82	19	.	.	PUNCT
hassl-4112	83	1	all	all	DET
hassl-4112	83	2	rights	right	NOUN
hassl-4112	83	3	reserved	reserve	VERB
hassl-4112	83	4	.	.	PUNCT
hassl-4112	84	1	table	table	NOUN
hassl-4112	84	2	1	1	NUM
hassl-4112	84	3	.	.	PUNCT
hassl-4112	85	1	implement	implement	VERB
hassl-4112	85	2	ifrs	ifrs	NOUN
hassl-4112	85	3	application	application	NOUN
hassl-4112	85	4	.	.	PUNCT
hassl-4112	86	1	name	name	NOUN
hassl-4112	86	2	of	of	ADP
hassl-4112	86	3	commercial	commercial	ADJ
hassl-4112	86	4	banks	bank	NOUN
hassl-4112	86	5	condition	condition	NOUN
hassl-4112	86	6	name	name	NOUN
hassl-4112	86	7	of	of	ADP
hassl-4112	86	8	commercial	commercial	ADJ
hassl-4112	86	9	banks	bank	NOUN
hassl-4112	86	10	condition	condition	VERB
hassl-4112	86	11	national	national	ADJ
hassl-4112	86	12	citizen	citizen	PROPN
hassl-4112	86	13	commercial	commercial	ADJ
hassl-4112	86	14	joint	joint	PROPN
hassl-4112	86	15	stock	stock	NOUN
hassl-4112	86	16	bank	bank	NOUN
hassl-4112	86	17	not	not	PART
hassl-4112	86	18	yet	yet	ADV
hassl-4112	86	19	applied	apply	VERB
hassl-4112	86	20	.	.	PUNCT
hassl-4112	87	1	joint	joint	ADJ
hassl-4112	87	2	stock	stock	PROPN
hassl-4112	87	3	commercial	commercial	ADJ
hassl-4112	87	4	bank	bank	NOUN
hassl-4112	87	5	for	for	ADP
hassl-4112	87	6	foreign	foreign	ADJ
hassl-4112	87	7	trade	trade	NOUN
hassl-4112	87	8	of	of	ADP
hassl-4112	87	9	vietnam	vietnam	PROPN
hassl-4112	87	10	applying	apply	VERB
hassl-4112	87	11	vietnam	vietnam	PROPN
hassl-4112	87	12	asia	asia	PROPN
hassl-4112	87	13	commercial	commercial	ADJ
hassl-4112	87	14	joint	joint	PROPN
hassl-4112	87	15	stock	stock	NOUN
hassl-4112	87	16	bank	bank	NOUN
hassl-4112	87	17	not	not	PART
hassl-4112	87	18	yet	yet	ADV
hassl-4112	87	19	applied	apply	VERB
hassl-4112	87	20	.	.	PUNCT
hassl-4112	88	1	joint	joint	ADJ
hassl-4112	88	2	stock	stock	PROPN
hassl-4112	88	3	commercial	commercial	ADJ
hassl-4112	88	4	bank	bank	NOUN
hassl-4112	88	5	for	for	ADP
hassl-4112	88	6	investment	investment	NOUN
hassl-4112	88	7	and	and	CCONJ
hassl-4112	88	8	development	development	NOUN
hassl-4112	88	9	of	of	ADP
hassl-4112	88	10	vietnam	vietnam	PROPN
hassl-4112	88	11	applying	apply	VERB
hassl-4112	88	12	vietnam	vietnam	PROPN
hassl-4112	88	13	thuong	thuong	NOUN
hassl-4112	88	14	tin	tin	NOUN
hassl-4112	88	15	commercial	commercial	ADJ
hassl-4112	88	16	joint	joint	ADJ
hassl-4112	88	17	stock	stock	NOUN
hassl-4112	88	18	bank	bank	NOUN
hassl-4112	88	19	not	not	PART
hassl-4112	88	20	yet	yet	ADV
hassl-4112	88	21	applied	apply	VERB
hassl-4112	88	22	.	.	PUNCT
hassl-4112	89	1	vietnam	vietnam	PROPN
hassl-4112	89	2	joint	joint	PROPN
hassl-4112	89	3	stock	stock	PROPN
hassl-4112	89	4	commercial	commercial	ADJ
hassl-4112	89	5	bank	bank	PROPN
hassl-4112	89	6	for	for	ADP
hassl-4112	89	7	industry	industry	NOUN
hassl-4112	89	8	and	and	CCONJ
hassl-4112	89	9	trade	trade	NOUN
hassl-4112	89	10	applying	apply	VERB
hassl-4112	89	11	ho	ho	PROPN
hassl-4112	89	12	chi	chi	PROPN
hassl-4112	89	13	minh	minh	PROPN
hassl-4112	89	14	city	city	PROPN
hassl-4112	89	15	development	development	PROPN
hassl-4112	89	16	joint	joint	PROPN
hassl-4112	89	17	stock	stock	PROPN
hassl-4112	89	18	commercial	commercial	ADJ
hassl-4112	89	19	bank	bank	PROPN
hassl-4112	89	20	not	not	PART
hassl-4112	89	21	yet	yet	ADV
hassl-4112	89	22	applied	apply	VERB
hassl-4112	89	23	.	.	PUNCT
hassl-4112	90	1	viet	viet	PROPN
hassl-4112	90	2	capital	capital	PROPN
hassl-4112	90	3	bank	bank	PROPN
hassl-4112	90	4	applying	apply	VERB
hassl-4112	90	5	orient	orient	ADJ
hassl-4112	90	6	commercial	commercial	ADJ
hassl-4112	90	7	joint	joint	PROPN
hassl-4112	90	8	stock	stock	NOUN
hassl-4112	90	9	bank	bank	NOUN
hassl-4112	90	10	not	not	PART
hassl-4112	90	11	yet	yet	ADV
hassl-4112	90	12	applied	apply	VERB
hassl-4112	90	13	.	.	PUNCT
hassl-4112	91	1	vietnam	vietnam	PROPN
hassl-4112	91	2	technological	technological	ADJ
hassl-4112	91	3	and	and	CCONJ
hassl-4112	91	4	commercial	commercial	ADJ
hassl-4112	91	5	joint	joint	ADJ
hassl-4112	91	6	stock	stock	NOUN
hassl-4112	91	7	bank	bank	NOUN
hassl-4112	91	8	applying	apply	VERB
hassl-4112	91	9	saigon	saigon	PROPN
hassl-4112	91	10	hanoi	hanoi	PROPN
hassl-4112	91	11	commercial	commercial	ADJ
hassl-4112	91	12	joint	joint	PROPN
hassl-4112	91	13	stock	stock	NOUN
hassl-4112	91	14	bank	bank	NOUN
hassl-4112	91	15	not	not	PART
hassl-4112	91	16	yet	yet	ADV
hassl-4112	91	17	applied	apply	VERB
hassl-4112	91	18	.	.	PUNCT
hassl-4112	92	1	tien	tien	PROPN
hassl-4112	92	2	phong	phong	PROPN
hassl-4112	92	3	commercial	commercial	PROPN
hassl-4112	92	4	joint	joint	PROPN
hassl-4112	92	5	stock	stock	PROPN
hassl-4112	92	6	bank	bank	NOUN
hassl-4112	92	7	applying	apply	VERB
hassl-4112	92	8	military	military	ADJ
hassl-4112	92	9	commercial	commercial	ADJ
hassl-4112	92	10	joint	joint	ADJ
hassl-4112	92	11	stock	stock	NOUN
hassl-4112	92	12	bank	bank	NOUN
hassl-4112	92	13	not	not	PART
hassl-4112	92	14	yet	yet	ADV
hassl-4112	92	15	applied	apply	VERB
hassl-4112	92	16	.	.	PUNCT
hassl-4112	93	1	nam	nam	PROPN
hassl-4112	93	2	a	a	DET
hassl-4112	93	3	commercial	commercial	ADJ
hassl-4112	93	4	joint	joint	ADJ
hassl-4112	93	5	stock	stock	NOUN
hassl-4112	93	6	bank	bank	NOUN
hassl-4112	93	7	applying	apply	VERB
hassl-4112	93	8	saigon	saigon	PROPN
hassl-4112	93	9	bank	bank	PROPN
hassl-4112	93	10	for	for	ADP
hassl-4112	93	11	industry	industry	NOUN
hassl-4112	93	12	and	and	CCONJ
hassl-4112	93	13	trade	trade	NOUN
hassl-4112	93	14	not	not	PART
hassl-4112	93	15	yet	yet	ADV
hassl-4112	93	16	applied	apply	VERB
hassl-4112	93	17	.	.	PUNCT
hassl-4112	94	1	vietnam	vietnam	PROPN
hassl-4112	94	2	international	international	ADJ
hassl-4112	94	3	commercial	commercial	ADJ
hassl-4112	94	4	joint	joint	PROPN
hassl-4112	94	5	stock	stock	NOUN
hassl-4112	94	6	bank	bank	NOUN
hassl-4112	94	7	applying	apply	VERB
hassl-4112	94	8	bac	bac	NOUN
hassl-4112	94	9	a	a	DET
hassl-4112	94	10	commercial	commercial	ADJ
hassl-4112	94	11	joint	joint	ADJ
hassl-4112	94	12	stock	stock	NOUN
hassl-4112	94	13	bank	bank	NOUN
hassl-4112	94	14	not	not	PART
hassl-4112	94	15	yet	yet	ADV
hassl-4112	94	16	applied	apply	VERB
hassl-4112	94	17	.	.	PUNCT
hassl-4112	95	1	saigon	saigon	NOUN
hassl-4112	95	2	thuong	thuong	NOUN
hassl-4112	95	3	tin	tin	NOUN
hassl-4112	95	4	commercial	commercial	ADJ
hassl-4112	95	5	joint	joint	ADJ
hassl-4112	95	6	stock	stock	NOUN
hassl-4112	95	7	bank	bank	NOUN
hassl-4112	95	8	applying	apply	VERB
hassl-4112	95	9	southeast	southeast	PROPN
hassl-4112	95	10	asia	asia	PROPN
hassl-4112	95	11	commercial	commercial	ADJ
hassl-4112	95	12	joint	joint	PROPN
hassl-4112	95	13	stock	stock	NOUN
hassl-4112	95	14	bank	bank	NOUN
hassl-4112	95	15	not	not	PART
hassl-4112	95	16	yet	yet	ADV
hassl-4112	95	17	applied	apply	VERB
hassl-4112	95	18	.	.	PUNCT
hassl-4112	96	1	vietnam	vietnam	PROPN
hassl-4112	96	2	prosperity	prosperity	PROPN
hassl-4112	96	3	joint	joint	ADJ
hassl-4112	96	4	stock	stock	PROPN
hassl-4112	96	5	commercial	commercial	PROPN
hassl-4112	96	6	bank	bank	PROPN
hassl-4112	96	7	applying	apply	VERB
hassl-4112	96	8	prosperity	prosperity	NOUN
hassl-4112	96	9	and	and	CCONJ
hassl-4112	96	10	growth	growth	NOUN
hassl-4112	96	11	commercial	commercial	ADJ
hassl-4112	96	12	joint	joint	ADJ
hassl-4112	96	13	stock	stock	NOUN
hassl-4112	96	14	bank	bank	NOUN
hassl-4112	96	15	not	not	PART
hassl-4112	96	16	yet	yet	ADV
hassl-4112	96	17	applied	apply	VERB
hassl-4112	96	18	.	.	PUNCT
hassl-4112	97	1	lien	lien	PROPN
hassl-4112	97	2	viet	viet	PROPN
hassl-4112	97	3	post	post	PROPN
hassl-4112	97	4	joint	joint	ADJ
hassl-4112	97	5	stock	stock	NOUN
hassl-4112	97	6	commercial	commercial	PROPN
hassl-4112	97	7	bank	bank	PROPN
hassl-4112	97	8	applying	apply	VERB
hassl-4112	97	9	vietnam	vietnam	PROPN
hassl-4112	97	10	commercial	commercial	ADJ
hassl-4112	97	11	joint	joint	ADJ
hassl-4112	97	12	stock	stock	NOUN
hassl-4112	97	13	export	export	PROPN
hassl-4112	97	14	import	import	PROPN
hassl-4112	97	15	bank	bank	PROPN
hassl-4112	97	16	not	not	PART
hassl-4112	97	17	yet	yet	ADV
hassl-4112	97	18	applied	apply	VERB
hassl-4112	97	19	.	.	PUNCT
hassl-4112	98	1	vietnam	vietnam	PROPN
hassl-4112	98	2	maritime	maritime	ADJ
hassl-4112	98	3	commercial	commercial	ADJ
hassl-4112	98	4	joint	joint	PROPN
hassl-4112	98	5	stock	stock	NOUN
hassl-4112	98	6	bank	bank	NOUN
hassl-4112	98	7	applying	apply	VERB
hassl-4112	98	8	asia	asia	PROPN
hassl-4112	98	9	commercial	commercial	ADJ
hassl-4112	98	10	joint	joint	PROPN
hassl-4112	98	11	stock	stock	NOUN
hassl-4112	98	12	bank	bank	NOUN
hassl-4112	98	13	not	not	PART
hassl-4112	98	14	yet	yet	ADV
hassl-4112	98	15	applied	apply	VERB
hassl-4112	98	16	.	.	PUNCT
hassl-4112	99	1	an	an	DET
hassl-4112	99	2	binh	binh	ADJ
hassl-4112	99	3	commercial	commercial	ADJ
hassl-4112	99	4	joint	joint	ADJ
hassl-4112	99	5	stock	stock	NOUN
hassl-4112	99	6	bank	bank	NOUN
hassl-4112	99	7	not	not	PART
hassl-4112	99	8	yet	yet	ADV
hassl-4112	99	9	applied	apply	VERB
hassl-4112	99	10	.	.	PUNCT
hassl-4112	100	1	kien	kien	PROPN
hassl-4112	100	2	long	long	PROPN
hassl-4112	100	3	commercial	commercial	ADJ
hassl-4112	100	4	joint	joint	ADJ
hassl-4112	100	5	stock	stock	NOUN
hassl-4112	100	6	bank	bank	NOUN
hassl-4112	100	7	not	not	PART
hassl-4112	100	8	yet	yet	ADV
hassl-4112	100	9	applied	apply	VERB
hassl-4112	100	10	.	.	PUNCT
hassl-4112	101	1	percentage	percentage	NOUN
hassl-4112	101	2	(	(	PUNCT
hassl-4112	101	3	%	%	NOUN
hassl-4112	101	4	)	)	PUNCT
hassl-4112	101	5	55.56	55.56	NUM
hassl-4112	101	6	%	%	NOUN
hassl-4112	101	7	percentage	percentage	NOUN
hassl-4112	101	8	(	(	PUNCT
hassl-4112	101	9	%	%	NOUN
hassl-4112	101	10	)	)	PUNCT
hassl-4112	101	11	44.44	44.44	NUM
hassl-4112	101	12	%	%	NOUN
hassl-4112	101	13	in	in	ADP
hassl-4112	101	14	the	the	DET
hassl-4112	101	15	current	current	ADJ
hassl-4112	101	16	voluntary	voluntary	ADJ
hassl-4112	101	17	period	period	NOUN
hassl-4112	101	18	,	,	PUNCT
hassl-4112	101	19	the	the	DET
hassl-4112	101	20	proportion	proportion	NOUN
hassl-4112	101	21	of	of	ADP
hassl-4112	101	22	banks	bank	NOUN
hassl-4112	101	23	that	that	PRON
hassl-4112	101	24	have	have	AUX
hassl-4112	101	25	not	not	PART
hassl-4112	101	26	yet	yet	ADV
hassl-4112	101	27	converted	convert	VERB
hassl-4112	101	28	to	to	ADP
hassl-4112	101	29	ifrs	ifrs	PROPN
hassl-4112	101	30	is	be	AUX
hassl-4112	101	31	still	still	ADV
hassl-4112	101	32	quite	quite	ADV
hassl-4112	101	33	large	large	ADJ
hassl-4112	101	34	,	,	PUNCT
hassl-4112	101	35	accounting	account	VERB
hassl-4112	101	36	for	for	ADP
hassl-4112	101	37	15	15	NUM
hassl-4112	101	38	banks	bank	NOUN
hassl-4112	101	39	.	.	PUNCT
hassl-4112	102	1	firstly	firstly	ADV
hassl-4112	102	2	,	,	PUNCT
hassl-4112	102	3	the	the	DET
hassl-4112	102	4	delay	delay	NOUN
hassl-4112	102	5	in	in	ADP
hassl-4112	102	6	converting	convert	VERB
hassl-4112	102	7	to	to	ADP
hassl-4112	102	8	ifrs	ifrs	NOUN
hassl-4112	102	9	can	can	AUX
hassl-4112	102	10	be	be	AUX
hassl-4112	102	11	attributed	attribute	VERB
hassl-4112	102	12	to	to	ADP
hassl-4112	102	13	significant	significant	ADJ
hassl-4112	102	14	cost	cost	NOUN
hassl-4112	102	15	and	and	CCONJ
hassl-4112	102	16	resource	resource	NOUN
hassl-4112	102	17	challenges	challenge	NOUN
hassl-4112	102	18	.	.	PUNCT
hassl-4112	103	1	implementing	implement	VERB
hassl-4112	103	2	ifrs	ifrs	PROPN
hassl-4112	103	3	requires	require	VERB
hassl-4112	103	4	a	a	DET
hassl-4112	103	5	large	large	ADJ
hassl-4112	103	6	investment	investment	NOUN
hassl-4112	103	7	in	in	ADP
hassl-4112	103	8	information	information	NOUN
hassl-4112	103	9	technology	technology	NOUN
hassl-4112	103	10	systems	system	NOUN
hassl-4112	103	11	,	,	PUNCT
hassl-4112	103	12	staff	staff	NOUN
hassl-4112	103	13	training	training	NOUN
hassl-4112	103	14	and	and	CCONJ
hassl-4112	103	15	management	management	NOUN
hassl-4112	103	16	process	process	NOUN
hassl-4112	103	17	improvements	improvement	NOUN
hassl-4112	103	18	which	which	PRON
hassl-4112	103	19	can	can	AUX
hassl-4112	103	20	financially	financially	ADV
hassl-4112	103	21	burden	burden	VERB
hassl-4112	103	22	small	small	ADJ
hassl-4112	103	23	or	or	CCONJ
hassl-4112	103	24	under	under	ADV
hassl-4112	103	25	-	-	PUNCT
hassl-4112	103	26	resourced	resource	VERB
hassl-4112	103	27	banks	bank	NOUN
hassl-4112	103	28	.	.	PUNCT
hassl-4112	104	1	ifrs	ifrs	PROPN
hassl-4112	104	2	has	have	VERB
hassl-4112	104	3	many	many	ADJ
hassl-4112	104	4	complex	complex	ADJ
hassl-4112	104	5	regulations	regulation	NOUN
hassl-4112	104	6	,	,	PUNCT
hassl-4112	104	7	requiring	require	VERB
hassl-4112	104	8	an	an	DET
hassl-4112	104	9	extensive	extensive	ADJ
hassl-4112	104	10	understanding	understanding	NOUN
hassl-4112	104	11	of	of	ADP
hassl-4112	104	12	finance	finance	NOUN
hassl-4112	104	13	and	and	CCONJ
hassl-4112	104	14	accounting	accounting	NOUN
hassl-4112	104	15	,	,	PUNCT
hassl-4112	104	16	so	so	SCONJ
hassl-4112	104	17	banks	bank	NOUN
hassl-4112	104	18	must	must	AUX
hassl-4112	104	19	have	have	VERB
hassl-4112	104	20	highly	highly	ADJ
hassl-4112	104	21	humanities	humanity	NOUN
hassl-4112	104	22	and	and	CCONJ
hassl-4112	104	23	social	social	ADJ
hassl-4112	104	24	sciences	science	NOUN
hassl-4112	104	25	letters	letter	NOUN
hassl-4112	104	26	,	,	PUNCT
hassl-4112	104	27	2025	2025	NUM
hassl-4112	104	28	,	,	PUNCT
hassl-4112	104	29	13(2	13(2	NUM
hassl-4112	104	30	):	):	PUNCT
hassl-4112	104	31	396	396	NUM
hassl-4112	104	32	-	-	SYM
hassl-4112	104	33	408	408	NUM
hassl-4112	104	34	400	400	NUM
hassl-4112	104	35	©	©	PROPN
hassl-4112	104	36	2025	2025	NUM
hassl-4112	104	37	conscientia	conscientia	PROPN
hassl-4112	104	38	beam	beam	PROPN
hassl-4112	104	39	.	.	PUNCT
hassl-4112	105	1	all	all	DET
hassl-4112	105	2	rights	right	NOUN
hassl-4112	105	3	reserved	reserve	VERB
hassl-4112	105	4	.	.	PUNCT
hassl-4112	106	1	qualified	qualified	ADJ
hassl-4112	106	2	staff	staff	NOUN
hassl-4112	106	3	knowledgeable	knowledgeable	ADJ
hassl-4112	106	4	about	about	ADP
hassl-4112	106	5	ifrs	ifrs	PROPN
hassl-4112	106	6	.	.	PUNCT
hassl-4112	107	1	in	in	ADP
hassl-4112	107	2	addition	addition	NOUN
hassl-4112	107	3	,	,	PUNCT
hassl-4112	107	4	the	the	DET
hassl-4112	107	5	roadmap	roadmap	NOUN
hassl-4112	107	6	for	for	ADP
hassl-4112	107	7	applying	apply	VERB
hassl-4112	107	8	ifrs	ifrs	PROPN
hassl-4112	107	9	in	in	ADP
hassl-4112	107	10	vietnam	vietnam	PROPN
hassl-4112	107	11	may	may	AUX
hassl-4112	107	12	vary	vary	VERB
hassl-4112	107	13	depending	depend	VERB
hassl-4112	107	14	on	on	ADP
hassl-4112	107	15	the	the	DET
hassl-4112	107	16	regulations	regulation	NOUN
hassl-4112	107	17	of	of	ADP
hassl-4112	107	18	the	the	DET
hassl-4112	107	19	state	state	NOUN
hassl-4112	107	20	securities	securities	PROPN
hassl-4112	107	21	commission	commission	PROPN
hassl-4112	107	22	and	and	CCONJ
hassl-4112	107	23	the	the	DET
hassl-4112	107	24	state	state	PROPN
hassl-4112	107	25	bank	bank	PROPN
hassl-4112	107	26	of	of	ADP
hassl-4112	107	27	vietnam	vietnam	PROPN
hassl-4112	107	28	,	,	PUNCT
hassl-4112	107	29	so	so	SCONJ
hassl-4112	107	30	some	some	DET
hassl-4112	107	31	banks	bank	NOUN
hassl-4112	107	32	need	need	VERB
hassl-4112	107	33	to	to	PART
hassl-4112	107	34	be	be	AUX
hassl-4112	107	35	added	add	VERB
hassl-4112	107	36	to	to	ADP
hassl-4112	107	37	the	the	DET
hassl-4112	107	38	list	list	NOUN
hassl-4112	107	39	of	of	ADP
hassl-4112	107	40	mandatory	mandatory	ADJ
hassl-4112	107	41	ifrs	ifrs	NOUN
hassl-4112	107	42	applications	application	NOUN
hassl-4112	107	43	.	.	PUNCT
hassl-4112	108	1	in	in	ADP
hassl-4112	108	2	addition	addition	NOUN
hassl-4112	108	3	,	,	PUNCT
hassl-4112	108	4	banks	bank	NOUN
hassl-4112	108	5	are	be	AUX
hassl-4112	108	6	familiar	familiar	ADJ
hassl-4112	108	7	with	with	ADP
hassl-4112	108	8	using	use	VERB
hassl-4112	108	9	vietnamese	vietnamese	ADJ
hassl-4112	108	10	accounting	accounting	NOUN
hassl-4112	108	11	standards	standard	NOUN
hassl-4112	108	12	(	(	PUNCT
hassl-4112	108	13	vas	vas	NOUN
hassl-4112	108	14	)	)	PUNCT
hassl-4112	108	15	and	and	CCONJ
hassl-4112	108	16	have	have	VERB
hassl-4112	108	17	a	a	DET
hassl-4112	108	18	financial	financial	ADJ
hassl-4112	108	19	reporting	reporting	NOUN
hassl-4112	108	20	system	system	NOUN
hassl-4112	108	21	.	.	PUNCT
hassl-4112	109	1	according	accord	VERB
hassl-4112	109	2	to	to	ADP
hassl-4112	109	3	vas	vas	PROPN
hassl-4112	109	4	,	,	PUNCT
hassl-4112	109	5	converting	convert	VERB
hassl-4112	109	6	to	to	ADP
hassl-4112	109	7	ifrs	ifrs	PROPN
hassl-4112	109	8	requires	require	VERB
hassl-4112	109	9	a	a	DET
hassl-4112	109	10	major	major	ADJ
hassl-4112	109	11	change	change	NOUN
hassl-4112	109	12	in	in	ADP
hassl-4112	109	13	accounting	accounting	NOUN
hassl-4112	109	14	and	and	CCONJ
hassl-4112	109	15	management	management	NOUN
hassl-4112	109	16	which	which	PRON
hassl-4112	109	17	may	may	AUX
hassl-4112	109	18	cause	cause	VERB
hassl-4112	109	19	initial	initial	ADJ
hassl-4112	109	20	inconvenience	inconvenience	NOUN
hassl-4112	109	21	and	and	CCONJ
hassl-4112	109	22	risk	risk	NOUN
hassl-4112	109	23	.	.	PUNCT
hassl-4112	110	1	3	3	X
hassl-4112	110	2	.	.	X
hassl-4112	110	3	theoretical	theoretical	ADJ
hassl-4112	110	4	background	background	NOUN
hassl-4112	110	5	of	of	ADP
hassl-4112	110	6	the	the	DET
hassl-4112	110	7	research	research	NOUN
hassl-4112	110	8	3.1	3.1	NUM
hassl-4112	110	9	.	.	PUNCT
hassl-4112	111	1	agency	agency	NOUN
hassl-4112	111	2	theory	theory	NOUN
hassl-4112	111	3	the	the	DET
hassl-4112	111	4	agency	agency	NOUN
hassl-4112	111	5	theory	theory	NOUN
hassl-4112	111	6	,	,	PUNCT
hassl-4112	111	7	pioneered	pioneer	VERB
hassl-4112	111	8	by	by	ADP
hassl-4112	111	9	ref	ref	NOUN
hassl-4112	111	10	,	,	PUNCT
hassl-4112	111	11	centers	center	NOUN
hassl-4112	111	12	on	on	ADP
hassl-4112	111	13	the	the	DET
hassl-4112	111	14	dynamic	dynamic	NOUN
hassl-4112	111	15	between	between	ADP
hassl-4112	111	16	proprietors	proprietor	NOUN
hassl-4112	111	17	and	and	CCONJ
hassl-4112	111	18	representatives	representative	NOUN
hassl-4112	111	19	(	(	PUNCT
hassl-4112	111	20	jensen	jensen	PROPN
hassl-4112	111	21	&	&	CCONJ
hassl-4112	111	22	meckling	meckling	PROPN
hassl-4112	111	23	,	,	PUNCT
hassl-4112	111	24	1976	1976	NUM
hassl-4112	111	25	)	)	PUNCT
hassl-4112	111	26	.	.	PUNCT
hassl-4112	112	1	according	accord	VERB
hassl-4112	112	2	to	to	ADP
hassl-4112	112	3	this	this	DET
hassl-4112	112	4	concept	concept	NOUN
hassl-4112	112	5	,	,	PUNCT
hassl-4112	112	6	the	the	DET
hassl-4112	112	7	information	information	NOUN
hassl-4112	112	8	asymmetry	asymmetry	NOUN
hassl-4112	112	9	between	between	ADP
hassl-4112	112	10	managers	manager	NOUN
hassl-4112	112	11	and	and	CCONJ
hassl-4112	112	12	shareholders	shareholder	NOUN
hassl-4112	112	13	might	might	AUX
hassl-4112	112	14	incline	incline	VERB
hassl-4112	112	15	representatives	representative	NOUN
hassl-4112	112	16	to	to	PART
hassl-4112	112	17	prioritize	prioritize	VERB
hassl-4112	112	18	their	their	PRON
hassl-4112	112	19	interests	interest	NOUN
hassl-4112	112	20	when	when	SCONJ
hassl-4112	112	21	overseeing	oversee	VERB
hassl-4112	112	22	the	the	DET
hassl-4112	112	23	company	company	NOUN
hassl-4112	112	24	.	.	PUNCT
hassl-4112	113	1	consequently	consequently	ADV
hassl-4112	113	2	,	,	PUNCT
hassl-4112	113	3	conflicts	conflict	NOUN
hassl-4112	113	4	of	of	ADP
hassl-4112	113	5	interest	interest	NOUN
hassl-4112	113	6	could	could	AUX
hassl-4112	113	7	emerge	emerge	VERB
hassl-4112	113	8	due	due	ADP
hassl-4112	113	9	to	to	ADP
hassl-4112	113	10	the	the	DET
hassl-4112	113	11	segregation	segregation	NOUN
hassl-4112	113	12	of	of	ADP
hassl-4112	113	13	ownership	ownership	NOUN
hassl-4112	113	14	and	and	CCONJ
hassl-4112	113	15	management	management	NOUN
hassl-4112	113	16	rights	right	NOUN
hassl-4112	113	17	leading	lead	VERB
hassl-4112	113	18	to	to	ADP
hassl-4112	113	19	self	self	NOUN
hassl-4112	113	20	-	-	PUNCT
hassl-4112	113	21	serving	serve	VERB
hassl-4112	113	22	behavior	behavior	NOUN
hassl-4112	113	23	among	among	ADP
hassl-4112	113	24	agents	agent	NOUN
hassl-4112	113	25	(	(	PUNCT
hassl-4112	113	26	bell	bell	PROPN
hassl-4112	113	27	&	&	CCONJ
hassl-4112	113	28	carcello	carcello	PROPN
hassl-4112	113	29	,	,	PUNCT
hassl-4112	113	30	2000	2000	NUM
hassl-4112	113	31	)	)	PUNCT
hassl-4112	113	32	.	.	PUNCT
hassl-4112	114	1	the	the	DET
hassl-4112	114	2	adoption	adoption	NOUN
hassl-4112	114	3	of	of	ADP
hassl-4112	114	4	ifrs	ifrs	PROPN
hassl-4112	114	5	serves	serve	VERB
hassl-4112	114	6	to	to	PART
hassl-4112	114	7	reinforce	reinforce	VERB
hassl-4112	114	8	the	the	DET
hassl-4112	114	9	principal	principal	NOUN
hassl-4112	114	10	's	's	PART
hassl-4112	114	11	confidence	confidence	NOUN
hassl-4112	114	12	,	,	PUNCT
hassl-4112	114	13	aiding	aid	VERB
hassl-4112	114	14	in	in	ADP
hassl-4112	114	15	overcoming	overcome	VERB
hassl-4112	114	16	challenges	challenge	NOUN
hassl-4112	114	17	in	in	ADP
hassl-4112	114	18	verifying	verify	VERB
hassl-4112	114	19	information	information	NOUN
hassl-4112	114	20	and	and	CCONJ
hassl-4112	114	21	addressing	address	VERB
hassl-4112	114	22	conflicts	conflict	NOUN
hassl-4112	114	23	of	of	ADP
hassl-4112	114	24	interest	interest	NOUN
hassl-4112	114	25	.	.	PUNCT
hassl-4112	115	1	once	once	SCONJ
hassl-4112	115	2	ifrs	ifrs	PROPN
hassl-4112	115	3	is	be	AUX
hassl-4112	115	4	implemented	implement	VERB
hassl-4112	115	5	,	,	PUNCT
hassl-4112	115	6	financial	financial	ADJ
hassl-4112	115	7	data	datum	NOUN
hassl-4112	115	8	will	will	AUX
hassl-4112	115	9	be	be	AUX
hassl-4112	115	10	widely	widely	ADV
hassl-4112	115	11	circulated	circulate	VERB
hassl-4112	115	12	,	,	PUNCT
hassl-4112	115	13	ensuring	ensure	VERB
hassl-4112	115	14	integrity	integrity	NOUN
hassl-4112	115	15	,	,	PUNCT
hassl-4112	115	16	comprehension	comprehension	NOUN
hassl-4112	115	17	,	,	PUNCT
hassl-4112	115	18	and	and	CCONJ
hassl-4112	115	19	openness	openness	NOUN
hassl-4112	115	20	,	,	PUNCT
hassl-4112	115	21	thereby	thereby	ADV
hassl-4112	115	22	assisting	assist	VERB
hassl-4112	115	23	proprietors	proprietor	NOUN
hassl-4112	115	24	in	in	ADP
hassl-4112	115	25	diminishing	diminish	VERB
hassl-4112	115	26	agency	agency	NOUN
hassl-4112	115	27	expenses	expense	NOUN
hassl-4112	115	28	(	(	PUNCT
hassl-4112	115	29	leftwich	leftwich	PROPN
hassl-4112	115	30	,	,	PUNCT
hassl-4112	115	31	1980	1980	NUM
hassl-4112	115	32	)	)	PUNCT
hassl-4112	115	33	.	.	PUNCT
hassl-4112	116	1	this	this	DET
hassl-4112	116	2	theory	theory	NOUN
hassl-4112	116	3	sheds	shed	VERB
hassl-4112	116	4	light	light	NOUN
hassl-4112	116	5	on	on	ADP
hassl-4112	116	6	how	how	SCONJ
hassl-4112	116	7	leverage	leverage	NOUN
hassl-4112	116	8	impacts	impact	VERB
hassl-4112	116	9	the	the	DET
hassl-4112	116	10	acceptance	acceptance	NOUN
hassl-4112	116	11	of	of	ADP
hassl-4112	116	12	ifrs	ifrs	PROPN
hassl-4112	116	13	in	in	ADP
hassl-4112	116	14	commercial	commercial	ADJ
hassl-4112	116	15	banks	bank	NOUN
hassl-4112	116	16	.	.	PUNCT
hassl-4112	117	1	shareholders	shareholder	NOUN
hassl-4112	117	2	'	'	PART
hassl-4112	117	3	pursuit	pursuit	NOUN
hassl-4112	117	4	of	of	ADP
hassl-4112	117	5	excessive	excessive	ADJ
hassl-4112	117	6	dividends	dividend	NOUN
hassl-4112	117	7	can	can	AUX
hassl-4112	117	8	affect	affect	VERB
hassl-4112	117	9	the	the	DET
hassl-4112	117	10	guarantee	guarantee	NOUN
hassl-4112	117	11	of	of	ADP
hassl-4112	117	12	equity	equity	NOUN
hassl-4112	117	13	to	to	ADP
hassl-4112	117	14	creditors	creditor	NOUN
hassl-4112	117	15	.	.	PUNCT
hassl-4112	118	1	implementing	implement	VERB
hassl-4112	118	2	ifrs	ifrs	NOUN
hassl-4112	118	3	can	can	AUX
hassl-4112	118	4	bolster	bolster	VERB
hassl-4112	118	5	creditors	creditor	NOUN
hassl-4112	118	6	'	'	PART
hassl-4112	118	7	trust	trust	NOUN
hassl-4112	118	8	,	,	PUNCT
hassl-4112	118	9	potentially	potentially	ADV
hassl-4112	118	10	increasing	increase	VERB
hassl-4112	118	11	external	external	ADJ
hassl-4112	118	12	funding	funding	NOUN
hassl-4112	118	13	notably	notably	ADV
hassl-4112	118	14	for	for	ADP
hassl-4112	118	15	banks	bank	NOUN
hassl-4112	118	16	.	.	PUNCT
hassl-4112	119	1	furthermore	furthermore	ADV
hassl-4112	119	2	,	,	PUNCT
hassl-4112	119	3	agency	agency	NOUN
hassl-4112	119	4	theory	theory	NOUN
hassl-4112	119	5	also	also	ADV
hassl-4112	119	6	explains	explain	VERB
hassl-4112	119	7	the	the	DET
hassl-4112	119	8	participation	participation	NOUN
hassl-4112	119	9	of	of	ADP
hassl-4112	119	10	foreigners	foreigner	NOUN
hassl-4112	119	11	in	in	ADP
hassl-4112	119	12	leadership	leadership	NOUN
hassl-4112	119	13	owned	own	VERB
hassl-4112	119	14	by	by	ADP
hassl-4112	119	15	foreign	foreign	ADJ
hassl-4112	119	16	investors	investor	NOUN
hassl-4112	119	17	.	.	PUNCT
hassl-4112	120	1	when	when	SCONJ
hassl-4112	120	2	business	business	NOUN
hassl-4112	120	3	leadership	leadership	NOUN
hassl-4112	120	4	or	or	CCONJ
hassl-4112	120	5	shareholders	shareholder	NOUN
hassl-4112	120	6	belong	belong	VERB
hassl-4112	120	7	to	to	ADP
hassl-4112	120	8	foreign	foreign	ADJ
hassl-4112	120	9	entities	entity	NOUN
hassl-4112	120	10	,	,	PUNCT
hassl-4112	120	11	there	there	PRON
hassl-4112	120	12	is	be	VERB
hassl-4112	120	13	an	an	DET
hassl-4112	120	14	observed	observed	ADJ
hassl-4112	120	15	improvement	improvement	NOUN
hassl-4112	120	16	in	in	ADP
hassl-4112	120	17	transparency	transparency	NOUN
hassl-4112	120	18	.	.	PUNCT
hassl-4112	121	1	consequently	consequently	ADV
hassl-4112	121	2	,	,	PUNCT
hassl-4112	121	3	it	it	PRON
hassl-4112	121	4	becomes	become	VERB
hassl-4112	121	5	essential	essential	ADJ
hassl-4112	121	6	to	to	PART
hassl-4112	121	7	implement	implement	VERB
hassl-4112	121	8	financial	financial	ADJ
hassl-4112	121	9	reporting	reporting	NOUN
hassl-4112	121	10	standards	standard	NOUN
hassl-4112	121	11	like	like	ADP
hassl-4112	121	12	ifrs	ifrs	NOUN
hassl-4112	121	13	known	know	VERB
hassl-4112	121	14	for	for	ADP
hassl-4112	121	15	their	their	PRON
hassl-4112	121	16	high	high	ADJ
hassl-4112	121	17	level	level	NOUN
hassl-4112	121	18	of	of	ADP
hassl-4112	121	19	accuracy	accuracy	NOUN
hassl-4112	121	20	and	and	CCONJ
hassl-4112	121	21	precision	precision	NOUN
hassl-4112	121	22	.	.	PUNCT
hassl-4112	122	1	3.2	3.2	NUM
hassl-4112	122	2	.	.	PUNCT
hassl-4112	123	1	accounting	account	VERB
hassl-4112	123	2	positive	positive	ADJ
hassl-4112	123	3	theory	theory	NOUN
hassl-4112	123	4	positive	positive	ADJ
hassl-4112	123	5	accounting	accounting	NOUN
hassl-4112	123	6	theory	theory	NOUN
hassl-4112	123	7	states	state	VERB
hassl-4112	123	8	that	that	SCONJ
hassl-4112	123	9	employing	employ	VERB
hassl-4112	123	10	statistical	statistical	ADJ
hassl-4112	123	11	and	and	CCONJ
hassl-4112	123	12	econometric	econometric	ADJ
hassl-4112	123	13	techniques	technique	NOUN
hassl-4112	123	14	to	to	PART
hassl-4112	123	15	analyze	analyze	VERB
hassl-4112	123	16	research	research	NOUN
hassl-4112	123	17	assumptions	assumption	NOUN
hassl-4112	123	18	in	in	ADP
hassl-4112	123	19	accounting	account	VERB
hassl-4112	123	20	as	as	ADV
hassl-4112	123	21	well	well	ADV
hassl-4112	123	22	as	as	ADP
hassl-4112	123	23	applying	apply	VERB
hassl-4112	123	24	accounting	accounting	NOUN
hassl-4112	123	25	to	to	ADP
hassl-4112	123	26	business	business	NOUN
hassl-4112	123	27	activities	activity	NOUN
hassl-4112	123	28	and	and	CCONJ
hassl-4112	123	29	explaining	explain	VERB
hassl-4112	123	30	the	the	DET
hassl-4112	123	31	reasons	reason	NOUN
hassl-4112	123	32	behind	behind	ADP
hassl-4112	123	33	the	the	DET
hassl-4112	123	34	information	information	NOUN
hassl-4112	123	35	presented	present	VERB
hassl-4112	123	36	in	in	ADP
hassl-4112	123	37	financial	financial	ADJ
hassl-4112	123	38	statements	statement	NOUN
hassl-4112	123	39	and	and	CCONJ
hassl-4112	123	40	accounting	accounting	NOUN
hassl-4112	123	41	phenomena	phenomenon	NOUN
hassl-4112	123	42	are	be	AUX
hassl-4112	123	43	responsible	responsible	ADJ
hassl-4112	123	44	for	for	ADP
hassl-4112	123	45	accounting	account	VERB
hassl-4112	123	46	phenomena	phenomenon	NOUN
hassl-4112	123	47	.	.	PUNCT
hassl-4112	124	1	as	as	ADP
hassl-4112	124	2	a	a	DET
hassl-4112	124	3	result	result	NOUN
hassl-4112	124	4	,	,	PUNCT
hassl-4112	124	5	this	this	DET
hassl-4112	124	6	theory	theory	NOUN
hassl-4112	124	7	has	have	AUX
hassl-4112	124	8	been	be	AUX
hassl-4112	124	9	extensively	extensively	ADV
hassl-4112	124	10	used	use	VERB
hassl-4112	124	11	in	in	ADP
hassl-4112	124	12	research	research	NOUN
hassl-4112	124	13	on	on	ADP
hassl-4112	124	14	the	the	DET
hassl-4112	124	15	choice	choice	NOUN
hassl-4112	124	16	of	of	ADP
hassl-4112	124	17	accounting	accounting	NOUN
hassl-4112	124	18	policies	policy	NOUN
hassl-4112	124	19	,	,	PUNCT
hassl-4112	124	20	identifying	identify	VERB
hassl-4112	124	21	variables	variable	NOUN
hassl-4112	124	22	,	,	PUNCT
hassl-4112	124	23	trends	trend	NOUN
hassl-4112	124	24	and	and	CCONJ
hassl-4112	124	25	their	their	PRON
hassl-4112	124	26	effects	effect	NOUN
hassl-4112	124	27	on	on	ADP
hassl-4112	124	28	the	the	DET
hassl-4112	124	29	adoption	adoption	NOUN
hassl-4112	124	30	of	of	ADP
hassl-4112	124	31	ifrs	ifrs	PROPN
hassl-4112	124	32	.	.	PUNCT
hassl-4112	125	1	it	it	PRON
hassl-4112	125	2	contends	contend	VERB
hassl-4112	125	3	that	that	SCONJ
hassl-4112	125	4	for	for	SCONJ
hassl-4112	125	5	a	a	DET
hassl-4112	125	6	business	business	NOUN
hassl-4112	125	7	to	to	PART
hassl-4112	125	8	use	use	VERB
hassl-4112	125	9	ifrs	ifrs	NOUN
hassl-4112	125	10	or	or	CCONJ
hassl-4112	125	11	accounting	accounting	NOUN
hassl-4112	125	12	standards	standard	NOUN
hassl-4112	125	13	,	,	PUNCT
hassl-4112	125	14	it	it	PRON
hassl-4112	125	15	must	must	AUX
hassl-4112	125	16	base	base	VERB
hassl-4112	125	17	its	its	PRON
hassl-4112	125	18	decision	decision	NOUN
hassl-4112	125	19	-	-	PUNCT
hassl-4112	125	20	making	making	NOUN
hassl-4112	125	21	about	about	ADP
hassl-4112	125	22	accounting	accounting	NOUN
hassl-4112	125	23	policies	policy	NOUN
hassl-4112	125	24	on	on	ADP
hassl-4112	125	25	the	the	DET
hassl-4112	125	26	principle	principle	NOUN
hassl-4112	125	27	of	of	ADP
hassl-4112	125	28	convergence	convergence	NOUN
hassl-4112	125	29	.	.	PUNCT
hassl-4112	126	1	it	it	PRON
hassl-4112	126	2	also	also	ADV
hassl-4112	126	3	acknowledges	acknowledge	VERB
hassl-4112	126	4	that	that	SCONJ
hassl-4112	126	5	accounting	accounting	NOUN
hassl-4112	126	6	primarily	primarily	ADV
hassl-4112	126	7	depends	depend	VERB
hassl-4112	126	8	on	on	ADP
hassl-4112	126	9	this	this	DET
hassl-4112	126	10	theory	theory	NOUN
hassl-4112	126	11	to	to	PART
hassl-4112	126	12	explain	explain	VERB
hassl-4112	126	13	business	business	NOUN
hassl-4112	126	14	practices	practice	NOUN
hassl-4112	126	15	and	and	CCONJ
hassl-4112	126	16	management	management	NOUN
hassl-4112	126	17	behavior	behavior	NOUN
hassl-4112	126	18	.	.	PUNCT
hassl-4112	127	1	since	since	SCONJ
hassl-4112	127	2	ifrs	ifrs	PROPN
hassl-4112	127	3	is	be	AUX
hassl-4112	127	4	used	use	VERB
hassl-4112	127	5	to	to	PART
hassl-4112	127	6	measure	measure	VERB
hassl-4112	127	7	,	,	PUNCT
hassl-4112	127	8	record	record	VERB
hassl-4112	127	9	and	and	CCONJ
hassl-4112	127	10	provide	provide	VERB
hassl-4112	127	11	accounting	accounting	NOUN
hassl-4112	127	12	information	information	NOUN
hassl-4112	127	13	on	on	ADP
hassl-4112	127	14	financial	financial	ADJ
hassl-4112	127	15	statements	statement	NOUN
hassl-4112	127	16	,	,	PUNCT
hassl-4112	127	17	its	its	PRON
hassl-4112	127	18	application	application	NOUN
hassl-4112	127	19	is	be	AUX
hassl-4112	127	20	based	base	VERB
hassl-4112	127	21	on	on	ADP
hassl-4112	127	22	the	the	DET
hassl-4112	127	23	theory	theory	NOUN
hassl-4112	127	24	of	of	ADP
hassl-4112	127	25	analytic	analytic	ADJ
hassl-4112	127	26	accounting	accounting	NOUN
hassl-4112	127	27	.	.	PUNCT
hassl-4112	128	1	the	the	DET
hassl-4112	128	2	intensity	intensity	NOUN
hassl-4112	128	3	of	of	ADP
hassl-4112	128	4	challenges	challenge	NOUN
hassl-4112	128	5	to	to	ADP
hassl-4112	128	6	accounting	accounting	NOUN
hassl-4112	128	7	standards	standard	NOUN
hassl-4112	128	8	and	and	CCONJ
hassl-4112	128	9	the	the	DET
hassl-4112	128	10	application	application	NOUN
hassl-4112	128	11	of	of	ADP
hassl-4112	128	12	additional	additional	ADJ
hassl-4112	128	13	disclosure	disclosure	NOUN
hassl-4112	128	14	and	and	CCONJ
hassl-4112	128	15	measurement	measurement	NOUN
hassl-4112	128	16	practices	practice	NOUN
hassl-4112	128	17	have	have	AUX
hassl-4112	128	18	not	not	PART
hassl-4112	128	19	been	be	AUX
hassl-4112	128	20	well	well	ADV
hassl-4112	128	21	explained	explain	VERB
hassl-4112	128	22	by	by	ADP
hassl-4112	128	23	studies	study	NOUN
hassl-4112	128	24	that	that	PRON
hassl-4112	128	25	employ	employ	VERB
hassl-4112	128	26	evidence	evidence	NOUN
hassl-4112	128	27	-	-	PUNCT
hassl-4112	128	28	based	base	VERB
hassl-4112	128	29	positive	positive	ADJ
hassl-4112	128	30	evaluation	evaluation	NOUN
hassl-4112	128	31	accounting	accounting	NOUN
hassl-4112	128	32	theory	theory	NOUN
hassl-4112	128	33	(	(	PUNCT
hassl-4112	128	34	nguyen	nguyen	NOUN
hassl-4112	128	35	et	et	PROPN
hassl-4112	128	36	al	al	PROPN
hassl-4112	128	37	.	.	PROPN
hassl-4112	128	38	,	,	PUNCT
hassl-4112	128	39	2023	2023	NUM
hassl-4112	128	40	)	)	PUNCT
hassl-4112	128	41	.	.	PUNCT
hassl-4112	129	1	3.3	3.3	NUM
hassl-4112	129	2	.	.	PUNCT
hassl-4112	130	1	corporate	corporate	ADJ
hassl-4112	130	2	governance	governance	NOUN
hassl-4112	130	3	theory	theory	NOUN
hassl-4112	130	4	charreaux	charreaux	NOUN
hassl-4112	130	5	(	(	PUNCT
hassl-4112	130	6	1997	1997	NUM
hassl-4112	130	7	)	)	PUNCT
hassl-4112	130	8	describes	describe	VERB
hassl-4112	130	9	corporate	corporate	ADJ
hassl-4112	130	10	governance	governance	NOUN
hassl-4112	130	11	(	(	PUNCT
hassl-4112	130	12	cg	cg	NOUN
hassl-4112	130	13	)	)	PUNCT
hassl-4112	130	14	as	as	ADP
hassl-4112	130	15	the	the	DET
hassl-4112	130	16	combination	combination	NOUN
hassl-4112	130	17	of	of	ADP
hassl-4112	130	18	organizational	organizational	ADJ
hassl-4112	130	19	power	power	NOUN
hassl-4112	130	20	mechanisms	mechanism	NOUN
hassl-4112	130	21	and	and	CCONJ
hassl-4112	130	22	their	their	PRON
hassl-4112	130	23	impact	impact	NOUN
hassl-4112	130	24	on	on	ADP
hassl-4112	130	25	management	management	NOUN
hassl-4112	130	26	decisions	decision	NOUN
hassl-4112	130	27	(	(	PUNCT
hassl-4112	130	28	controlling	control	VERB
hassl-4112	130	29	behavior	behavior	NOUN
hassl-4112	130	30	and	and	CCONJ
hassl-4112	130	31	minimizing	minimize	VERB
hassl-4112	130	32	volatility	volatility	NOUN
hassl-4112	130	33	in	in	ADP
hassl-4112	130	34	corporate	corporate	ADJ
hassl-4112	130	35	financial	financial	ADJ
hassl-4112	130	36	reports	report	NOUN
hassl-4112	130	37	)	)	PUNCT
hassl-4112	130	38	.	.	PUNCT
hassl-4112	131	1	cg	cg	NOUN
hassl-4112	131	2	is	be	AUX
hassl-4112	131	3	increasingly	increasingly	ADV
hassl-4112	131	4	becoming	become	VERB
hassl-4112	131	5	a	a	DET
hassl-4112	131	6	significant	significant	ADJ
hassl-4112	131	7	concern	concern	NOUN
hassl-4112	131	8	in	in	ADP
hassl-4112	131	9	business	business	NOUN
hassl-4112	131	10	management	management	NOUN
hassl-4112	131	11	facing	face	VERB
hassl-4112	131	12	a	a	DET
hassl-4112	131	13	complex	complex	ADJ
hassl-4112	131	14	environment	environment	NOUN
hassl-4112	131	15	(	(	PUNCT
hassl-4112	131	16	shobha	shobha	NOUN
hassl-4112	131	17	,	,	PUNCT
hassl-4112	131	18	puttaramanaik	puttaramanaik	NOUN
hassl-4112	131	19	,	,	PUNCT
hassl-4112	131	20	&	&	CCONJ
hassl-4112	131	21	asha	asha	PROPN
hassl-4112	131	22	,	,	PUNCT
hassl-4112	131	23	2015	2015	NUM
hassl-4112	131	24	)	)	PUNCT
hassl-4112	131	25	.	.	PUNCT
hassl-4112	132	1	additionally	additionally	ADV
hassl-4112	132	2	,	,	PUNCT
hassl-4112	132	3	corporate	corporate	ADJ
hassl-4112	132	4	governance	governance	NOUN
hassl-4112	132	5	theory	theory	NOUN
hassl-4112	132	6	proposes	propose	VERB
hassl-4112	132	7	effective	effective	ADJ
hassl-4112	132	8	management	management	NOUN
hassl-4112	132	9	of	of	ADP
hassl-4112	132	10	companies	company	NOUN
hassl-4112	132	11	by	by	ADP
hassl-4112	132	12	applying	apply	VERB
hassl-4112	132	13	contracts	contract	NOUN
hassl-4112	132	14	,	,	PUNCT
hassl-4112	132	15	organizational	organizational	ADJ
hassl-4112	132	16	structures	structure	NOUN
hassl-4112	132	17	,	,	PUNCT
hassl-4112	132	18	and	and	CCONJ
hassl-4112	132	19	regulations	regulation	NOUN
hassl-4112	132	20	.	.	PUNCT
hassl-4112	133	1	the	the	DET
hassl-4112	133	2	domain	domain	NOUN
hassl-4112	133	3	of	of	ADP
hassl-4112	133	4	corporate	corporate	ADJ
hassl-4112	133	5	governance	governance	NOUN
hassl-4112	133	6	is	be	AUX
hassl-4112	133	7	often	often	ADV
hassl-4112	133	8	confined	confine	VERB
hassl-4112	133	9	to	to	ADP
hassl-4112	133	10	enhancing	enhance	VERB
hassl-4112	133	11	financial	financial	ADJ
hassl-4112	133	12	performance	performance	NOUN
hassl-4112	133	13	exemplified	exemplify	VERB
hassl-4112	133	14	by	by	ADP
hassl-4112	133	15	how	how	SCONJ
hassl-4112	133	16	owners	owner	NOUN
hassl-4112	133	17	encourage	encourage	VERB
hassl-4112	133	18	managers	manager	NOUN
hassl-4112	133	19	to	to	PART
hassl-4112	133	20	amplify	amplify	VERB
hassl-4112	133	21	investment	investment	NOUN
hassl-4112	133	22	efficiency	efficiency	NOUN
hassl-4112	133	23	(	(	PUNCT
hassl-4112	133	24	mathiesen	mathiesen	PROPN
hassl-4112	133	25	,	,	PUNCT
hassl-4112	133	26	2002	2002	NUM
hassl-4112	133	27	)	)	PUNCT
hassl-4112	133	28	.	.	PUNCT
hassl-4112	134	1	humanities	humanity	NOUN
hassl-4112	134	2	and	and	CCONJ
hassl-4112	134	3	social	social	ADJ
hassl-4112	134	4	sciences	science	NOUN
hassl-4112	134	5	letters	letter	NOUN
hassl-4112	134	6	,	,	PUNCT
hassl-4112	134	7	2025	2025	NUM
hassl-4112	134	8	,	,	PUNCT
hassl-4112	134	9	13(2	13(2	NUM
hassl-4112	134	10	):	):	PUNCT
hassl-4112	134	11	396	396	NUM
hassl-4112	134	12	-	-	SYM
hassl-4112	134	13	408	408	NUM
hassl-4112	134	14	401	401	NUM
hassl-4112	134	15	©	©	PROPN
hassl-4112	134	16	2025	2025	NUM
hassl-4112	134	17	conscientia	conscientia	PROPN
hassl-4112	134	18	beam	beam	PROPN
hassl-4112	134	19	.	.	PUNCT
hassl-4112	135	1	all	all	DET
hassl-4112	135	2	rights	right	NOUN
hassl-4112	135	3	reserved	reserve	VERB
hassl-4112	135	4	.	.	PUNCT
hassl-4112	136	1	ifrs	ifrs	PROPN
hassl-4112	136	2	has	have	AUX
hassl-4112	136	3	improved	improve	VERB
hassl-4112	136	4	the	the	DET
hassl-4112	136	5	quality	quality	NOUN
hassl-4112	136	6	of	of	ADP
hassl-4112	136	7	disclosed	disclose	VERB
hassl-4112	136	8	information	information	NOUN
hassl-4112	136	9	by	by	ADP
hassl-4112	136	10	enhancing	enhance	VERB
hassl-4112	136	11	transparency	transparency	NOUN
hassl-4112	136	12	.	.	PUNCT
hassl-4112	137	1	economic	economic	ADJ
hassl-4112	137	2	and	and	CCONJ
hassl-4112	137	3	financial	financial	ADJ
hassl-4112	137	4	information	information	NOUN
hassl-4112	137	5	is	be	AUX
hassl-4112	137	6	conveyed	convey	VERB
hassl-4112	137	7	through	through	ADP
hassl-4112	137	8	the	the	DET
hassl-4112	137	9	fair	fair	ADJ
hassl-4112	137	10	value	value	NOUN
hassl-4112	137	11	concept	concept	NOUN
hassl-4112	137	12	.	.	PUNCT
hassl-4112	138	1	moreover	moreover	ADV
hassl-4112	138	2	,	,	PUNCT
hassl-4112	138	3	the	the	DET
hassl-4112	138	4	iasb	iasb	ADJ
hassl-4112	138	5	(	(	PUNCT
hassl-4112	138	6	international	international	ADJ
hassl-4112	138	7	accounting	accounting	NOUN
hassl-4112	138	8	standards	standards	PROPN
hassl-4112	138	9	board	board	NOUN
hassl-4112	138	10	)	)	PUNCT
hassl-4112	138	11	has	have	VERB
hassl-4112	138	12	limited	limit	VERB
hassl-4112	138	13	choices	choice	NOUN
hassl-4112	138	14	in	in	ADP
hassl-4112	138	15	accounting	accounting	NOUN
hassl-4112	138	16	,	,	PUNCT
hassl-4112	138	17	giving	give	VERB
hassl-4112	138	18	precedence	precedence	NOUN
hassl-4112	138	19	to	to	ADP
hassl-4112	138	20	a	a	DET
hassl-4112	138	21	singular	singular	ADJ
hassl-4112	138	22	method	method	NOUN
hassl-4112	138	23	for	for	ADP
hassl-4112	138	24	group	group	NOUN
hassl-4112	138	25	recognition	recognition	NOUN
hassl-4112	138	26	and	and	CCONJ
hassl-4112	138	27	mandating	mandate	VERB
hassl-4112	138	28	the	the	DET
hassl-4112	138	29	disclosure	disclosure	NOUN
hassl-4112	138	30	of	of	ADP
hassl-4112	138	31	information	information	NOUN
hassl-4112	138	32	that	that	PRON
hassl-4112	138	33	was	be	AUX
hassl-4112	138	34	previously	previously	ADV
hassl-4112	138	35	only	only	ADV
hassl-4112	138	36	accessible	accessible	ADJ
hassl-4112	138	37	to	to	ADP
hassl-4112	138	38	executive	executive	ADJ
hassl-4112	138	39	directors	director	NOUN
hassl-4112	138	40	in	in	ADP
hassl-4112	138	41	the	the	DET
hassl-4112	138	42	interest	interest	NOUN
hassl-4112	138	43	of	of	ADP
hassl-4112	138	44	transparency	transparency	NOUN
hassl-4112	138	45	.	.	PUNCT
hassl-4112	139	1	financial	financial	ADJ
hassl-4112	139	2	information	information	NOUN
hassl-4112	139	3	under	under	ADP
hassl-4112	139	4	ifrs	ifrs	PROPN
hassl-4112	139	5	enriches	enrich	VERB
hassl-4112	139	6	reports	report	NOUN
hassl-4112	139	7	by	by	ADP
hassl-4112	139	8	imposing	impose	VERB
hassl-4112	139	9	specific	specific	ADJ
hassl-4112	139	10	requirements	requirement	NOUN
hassl-4112	139	11	for	for	ADP
hassl-4112	139	12	detailed	detailed	ADJ
hassl-4112	139	13	data	datum	NOUN
hassl-4112	139	14	and	and	CCONJ
hassl-4112	139	15	pertinent	pertinent	ADJ
hassl-4112	139	16	information	information	NOUN
hassl-4112	139	17	.	.	PUNCT
hassl-4112	140	1	for	for	ADP
hassl-4112	140	2	instance	instance	NOUN
hassl-4112	140	3	,	,	PUNCT
hassl-4112	140	4	ifrs	ifrs	PROPN
hassl-4112	140	5	8	8	NUM
hassl-4112	140	6	(	(	PUNCT
hassl-4112	140	7	replacing	replace	VERB
hassl-4112	140	8	international	international	ADJ
hassl-4112	140	9	accounting	accounting	NOUN
hassl-4112	140	10	standards	standard	NOUN
hassl-4112	140	11	14	14	NUM
hassl-4112	140	12	)	)	PUNCT
hassl-4112	140	13	mandates	mandate	VERB
hassl-4112	140	14	companies	company	NOUN
hassl-4112	140	15	to	to	PART
hassl-4112	140	16	reveal	reveal	VERB
hassl-4112	140	17	sensitive	sensitive	ADJ
hassl-4112	140	18	information	information	NOUN
hassl-4112	140	19	regarding	regard	VERB
hassl-4112	140	20	profits	profit	NOUN
hassl-4112	140	21	from	from	ADP
hassl-4112	140	22	specific	specific	ADJ
hassl-4112	140	23	activities	activity	NOUN
hassl-4112	140	24	(	(	PUNCT
hassl-4112	140	25	products	product	NOUN
hassl-4112	140	26	or	or	CCONJ
hassl-4112	140	27	geographical	geographical	ADJ
hassl-4112	140	28	areas	area	NOUN
hassl-4112	140	29	)	)	PUNCT
hassl-4112	140	30	.	.	PUNCT
hassl-4112	141	1	ifrs	ifrs	PROPN
hassl-4112	141	2	7	7	NUM
hassl-4112	141	3	also	also	ADV
hassl-4112	141	4	imposes	impose	VERB
hassl-4112	141	5	stipulations	stipulation	NOUN
hassl-4112	141	6	for	for	ADP
hassl-4112	141	7	information	information	NOUN
hassl-4112	141	8	on	on	ADP
hassl-4112	141	9	business	business	NOUN
hassl-4112	141	10	risks	risk	NOUN
hassl-4112	141	11	(	(	PUNCT
hassl-4112	141	12	credit	credit	NOUN
hassl-4112	141	13	risk	risk	NOUN
hassl-4112	141	14	,	,	PUNCT
hassl-4112	141	15	liquidity	liquidity	NOUN
hassl-4112	141	16	risk	risk	NOUN
hassl-4112	141	17	,	,	PUNCT
hassl-4112	141	18	and	and	CCONJ
hassl-4112	141	19	market	market	NOUN
hassl-4112	141	20	risk	risk	NOUN
hassl-4112	141	21	)	)	PUNCT
hassl-4112	141	22	,	,	PUNCT
hassl-4112	141	23	risk	risk	NOUN
hassl-4112	141	24	management	management	NOUN
hassl-4112	141	25	strategies	strategy	NOUN
hassl-4112	141	26	,	,	PUNCT
hassl-4112	141	27	and	and	CCONJ
hassl-4112	141	28	investment	investment	NOUN
hassl-4112	141	29	approaches	approach	NOUN
hassl-4112	141	30	.	.	PUNCT
hassl-4112	142	1	this	this	DET
hassl-4112	142	2	information	information	NOUN
hassl-4112	142	3	proves	prove	VERB
hassl-4112	142	4	advantageous	advantageous	ADJ
hassl-4112	142	5	for	for	ADP
hassl-4112	142	6	investors	investor	NOUN
hassl-4112	142	7	,	,	PUNCT
hassl-4112	142	8	creating	create	VERB
hassl-4112	142	9	a	a	DET
hassl-4112	142	10	conducive	conducive	ADJ
hassl-4112	142	11	environment	environment	NOUN
hassl-4112	142	12	for	for	ADP
hassl-4112	142	13	evaluating	evaluate	VERB
hassl-4112	142	14	enterprise	enterprise	NOUN
hassl-4112	142	15	risk	risk	NOUN
hassl-4112	142	16	management	management	NOUN
hassl-4112	142	17	and	and	CCONJ
hassl-4112	142	18	the	the	DET
hassl-4112	142	19	level	level	NOUN
hassl-4112	142	20	of	of	ADP
hassl-4112	142	21	risk	risk	NOUN
hassl-4112	142	22	investors	investor	NOUN
hassl-4112	142	23	must	must	AUX
hassl-4112	142	24	contend	contend	VERB
hassl-4112	142	25	with	with	ADP
hassl-4112	142	26	(	(	PUNCT
hassl-4112	142	27	nguyen	nguyen	X
hassl-4112	142	28	et	et	PROPN
hassl-4112	142	29	al	al	PROPN
hassl-4112	142	30	.	.	PROPN
hassl-4112	142	31	,	,	PUNCT
hassl-4112	142	32	2020	2020	NUM
hassl-4112	142	33	)	)	PUNCT
hassl-4112	142	34	.	.	PUNCT
hassl-4112	143	1	ifrs	ifrs	PROPN
hassl-4112	143	2	10	10	NUM
hassl-4112	143	3	(	(	PUNCT
hassl-4112	143	4	replacing	replace	VERB
hassl-4112	143	5	ias	ias	ADJ
hassl-4112	143	6	27	27	NUM
hassl-4112	143	7	)	)	PUNCT
hassl-4112	143	8	introduces	introduce	VERB
hassl-4112	143	9	innovations	innovation	NOUN
hassl-4112	143	10	in	in	ADP
hassl-4112	143	11	determining	determine	VERB
hassl-4112	143	12	control	control	NOUN
hassl-4112	143	13	rights	right	NOUN
hassl-4112	143	14	to	to	PART
hassl-4112	143	15	identify	identify	VERB
hassl-4112	143	16	entities	entity	NOUN
hassl-4112	143	17	within	within	ADP
hassl-4112	143	18	the	the	DET
hassl-4112	143	19	purview	purview	NOUN
hassl-4112	143	20	of	of	ADP
hassl-4112	143	21	consolidated	consolidated	ADJ
hassl-4112	143	22	financial	financial	ADJ
hassl-4112	143	23	reporting	reporting	NOUN
hassl-4112	143	24	(	(	PUNCT
hassl-4112	143	25	tyrrall	tyrrall	PROPN
hassl-4112	143	26	,	,	PUNCT
hassl-4112	143	27	woodward	woodward	NOUN
hassl-4112	143	28	,	,	PUNCT
hassl-4112	143	29	&	&	CCONJ
hassl-4112	143	30	rakhimbekova	rakhimbekova	PROPN
hassl-4112	143	31	,	,	PUNCT
hassl-4112	143	32	2007	2007	NUM
hassl-4112	143	33	)	)	PUNCT
hassl-4112	143	34	.	.	PUNCT
hassl-4112	144	1	in	in	ADP
hassl-4112	144	2	a	a	DET
hassl-4112	144	3	nutshell	nutshell	NOUN
hassl-4112	144	4	,	,	PUNCT
hassl-4112	144	5	the	the	DET
hassl-4112	144	6	theory	theory	NOUN
hassl-4112	144	7	of	of	ADP
hassl-4112	144	8	corporate	corporate	ADJ
hassl-4112	144	9	governance	governance	NOUN
hassl-4112	144	10	explains	explain	VERB
hassl-4112	144	11	the	the	DET
hassl-4112	144	12	impact	impact	NOUN
hassl-4112	144	13	of	of	ADP
hassl-4112	144	14	factors	factor	NOUN
hassl-4112	144	15	related	relate	VERB
hassl-4112	144	16	to	to	ADP
hassl-4112	144	17	ifrs	ifrs	NOUN
hassl-4112	144	18	,	,	PUNCT
hassl-4112	144	19	including	include	VERB
hassl-4112	144	20	enterprise	enterprise	NOUN
hassl-4112	144	21	scale	scale	NOUN
hassl-4112	144	22	,	,	PUNCT
hassl-4112	144	23	the	the	DET
hassl-4112	144	24	involvement	involvement	NOUN
hassl-4112	144	25	of	of	ADP
hassl-4112	144	26	foreign	foreign	ADJ
hassl-4112	144	27	ownership	ownership	NOUN
hassl-4112	144	28	,	,	PUNCT
hassl-4112	144	29	etc	etc	X
hassl-4112	144	30	.	.	X
hassl-4112	144	31	aiming	aim	VERB
hassl-4112	144	32	to	to	PART
hassl-4112	144	33	assist	assist	VERB
hassl-4112	144	34	business	business	NOUN
hassl-4112	144	35	managers	manager	NOUN
hassl-4112	144	36	in	in	ADP
hassl-4112	144	37	improving	improve	VERB
hassl-4112	144	38	the	the	DET
hassl-4112	144	39	quality	quality	NOUN
hassl-4112	144	40	of	of	ADP
hassl-4112	144	41	financial	financial	ADJ
hassl-4112	144	42	reporting	reporting	NOUN
hassl-4112	144	43	and	and	CCONJ
hassl-4112	144	44	minimizing	minimize	VERB
hassl-4112	144	45	asymmetric	asymmetric	ADJ
hassl-4112	144	46	information	information	NOUN
hassl-4112	144	47	.	.	PUNCT
hassl-4112	145	1	3.4	3.4	NUM
hassl-4112	145	2	.	.	PUNCT
hassl-4112	145	3	research	research	NOUN
hassl-4112	145	4	hypothesis	hypothesis	NOUN
hassl-4112	145	5	the	the	DET
hassl-4112	145	6	model	model	NOUN
hassl-4112	145	7	below	below	ADV
hassl-4112	145	8	is	be	AUX
hassl-4112	145	9	proposed	propose	VERB
hassl-4112	145	10	with	with	ADP
hassl-4112	145	11	independent	independent	ADJ
hassl-4112	145	12	variables	variable	NOUN
hassl-4112	145	13	including	include	VERB
hassl-4112	145	14	profit	profit	NOUN
hassl-4112	145	15	,	,	PUNCT
hassl-4112	145	16	leverage	leverage	NOUN
hassl-4112	145	17	,	,	PUNCT
hassl-4112	145	18	enterprise	enterprise	NOUN
hassl-4112	145	19	size	size	NOUN
hassl-4112	145	20	,	,	PUNCT
hassl-4112	145	21	foreign	foreign	ADJ
hassl-4112	145	22	ownership	ownership	NOUN
hassl-4112	145	23	participation	participation	NOUN
hassl-4112	145	24	,	,	PUNCT
hassl-4112	145	25	capital	capital	NOUN
hassl-4112	145	26	adequacy	adequacy	NOUN
hassl-4112	145	27	ratio	ratio	NOUN
hassl-4112	145	28	and	and	CCONJ
hassl-4112	145	29	policy	policy	NOUN
hassl-4112	145	30	of	of	ADP
hassl-4112	145	31	government	government	NOUN
hassl-4112	145	32	while	while	SCONJ
hassl-4112	145	33	the	the	DET
hassl-4112	145	34	dependent	dependent	ADJ
hassl-4112	145	35	variable	variable	NOUN
hassl-4112	145	36	is	be	AUX
hassl-4112	145	37	the	the	DET
hassl-4112	145	38	variable	variable	ADJ
hassl-4112	145	39	application	application	NOUN
hassl-4112	145	40	of	of	ADP
hassl-4112	145	41	ifrs	ifrs	NOUN
hassl-4112	145	42	by	by	ADP
hassl-4112	145	43	commercial	commercial	ADJ
hassl-4112	145	44	banks	bank	NOUN
hassl-4112	145	45	based	base	VERB
hassl-4112	145	46	on	on	ADP
hassl-4112	145	47	previous	previous	ADJ
hassl-4112	145	48	research	research	NOUN
hassl-4112	145	49	models	model	NOUN
hassl-4112	145	50	.	.	PUNCT
hassl-4112	146	1	the	the	DET
hassl-4112	146	2	relationship	relationship	NOUN
hassl-4112	146	3	between	between	ADP
hassl-4112	146	4	ifrs	ifrs	PROPN
hassl-4112	146	5	adoption	adoption	NOUN
hassl-4112	146	6	and	and	CCONJ
hassl-4112	146	7	profitability	profitability	NOUN
hassl-4112	146	8	has	have	AUX
hassl-4112	146	9	been	be	AUX
hassl-4112	146	10	explored	explore	VERB
hassl-4112	146	11	in	in	ADP
hassl-4112	146	12	empirical	empirical	ADJ
hassl-4112	146	13	studies	study	NOUN
hassl-4112	146	14	yielding	yield	VERB
hassl-4112	146	15	mixed	mixed	ADJ
hassl-4112	146	16	results	result	NOUN
hassl-4112	146	17	.	.	PUNCT
hassl-4112	147	1	dumontier	dumontier	NOUN
hassl-4112	147	2	and	and	CCONJ
hassl-4112	147	3	raffournier	raffournier	NOUN
hassl-4112	147	4	's	's	PART
hassl-4112	147	5	(	(	PUNCT
hassl-4112	147	6	1998	1998	NUM
hassl-4112	147	7	)	)	PUNCT
hassl-4112	147	8	investigation	investigation	NOUN
hassl-4112	147	9	of	of	ADP
hassl-4112	147	10	28	28	NUM
hassl-4112	147	11	swiss	swiss	ADJ
hassl-4112	147	12	accounting	accounting	NOUN
hassl-4112	147	13	standard	standard	NOUN
hassl-4112	147	14	-	-	PUNCT
hassl-4112	147	15	following	follow	VERB
hassl-4112	147	16	companies	company	NOUN
hassl-4112	147	17	and	and	CCONJ
hassl-4112	147	18	51	51	NUM
hassl-4112	147	19	ifrs	ifrs	NOUN
hassl-4112	147	20	-	-	PUNCT
hassl-4112	147	21	adopting	adopt	VERB
hassl-4112	147	22	entities	entity	NOUN
hassl-4112	147	23	revealed	reveal	VERB
hassl-4112	147	24	no	no	DET
hassl-4112	147	25	notable	notable	ADJ
hassl-4112	147	26	relationship	relationship	NOUN
hassl-4112	147	27	between	between	ADP
hassl-4112	147	28	ifrs	ifrs	PROPN
hassl-4112	147	29	adoption	adoption	NOUN
hassl-4112	147	30	and	and	CCONJ
hassl-4112	147	31	business	business	NOUN
hassl-4112	147	32	outcomes	outcome	NOUN
hassl-4112	147	33	.	.	PUNCT
hassl-4112	148	1	in	in	ADP
hassl-4112	148	2	contrast	contrast	NOUN
hassl-4112	148	3	,	,	PUNCT
hassl-4112	148	4	carmona	carmona	NOUN
hassl-4112	148	5	and	and	CCONJ
hassl-4112	148	6	trombetta	trombetta	PROPN
hassl-4112	148	7	(	(	PUNCT
hassl-4112	148	8	2008	2008	NUM
hassl-4112	148	9	)	)	PUNCT
hassl-4112	148	10	and	and	CCONJ
hassl-4112	148	11	ha	ha	INTJ
hassl-4112	148	12	and	and	CCONJ
hassl-4112	148	13	kang	kang	PROPN
hassl-4112	148	14	(	(	PUNCT
hassl-4112	148	15	2019	2019	NUM
hassl-4112	148	16	)	)	PUNCT
hassl-4112	148	17	concluded	conclude	VERB
hassl-4112	148	18	that	that	SCONJ
hassl-4112	148	19	companies	company	NOUN
hassl-4112	148	20	with	with	ADP
hassl-4112	148	21	higher	high	ADJ
hassl-4112	148	22	profitability	profitability	NOUN
hassl-4112	148	23	are	be	AUX
hassl-4112	148	24	more	more	ADV
hassl-4112	148	25	inclined	inclined	ADJ
hassl-4112	148	26	to	to	PART
hassl-4112	148	27	adopt	adopt	VERB
hassl-4112	148	28	ifrs	ifrs	NOUN
hassl-4112	148	29	emphasizing	emphasize	VERB
hassl-4112	148	30	the	the	DET
hassl-4112	148	31	reliability	reliability	NOUN
hassl-4112	148	32	of	of	ADP
hassl-4112	148	33	profit	profit	NOUN
hassl-4112	148	34	results	result	NOUN
hassl-4112	148	35	.	.	PUNCT
hassl-4112	149	1	marta	marta	PROPN
hassl-4112	149	2	,	,	PUNCT
hassl-4112	149	3	rodrigues	rodrigues	PROPN
hassl-4112	149	4	,	,	PUNCT
hassl-4112	149	5	and	and	CCONJ
hassl-4112	149	6	craig	craig	PROPN
hassl-4112	149	7	(	(	PUNCT
hassl-4112	149	8	2008	2008	NUM
hassl-4112	149	9	)	)	PUNCT
hassl-4112	149	10	similarly	similarly	ADV
hassl-4112	149	11	found	find	VERB
hassl-4112	149	12	that	that	SCONJ
hassl-4112	149	13	companies	company	NOUN
hassl-4112	149	14	demonstrating	demonstrate	VERB
hassl-4112	149	15	high	high	ADJ
hassl-4112	149	16	profitability	profitability	NOUN
hassl-4112	149	17	tend	tend	VERB
hassl-4112	149	18	to	to	PART
hassl-4112	149	19	choose	choose	VERB
hassl-4112	149	20	ifrs	ifrs	PROPN
hassl-4112	149	21	.	.	PUNCT
hassl-4112	150	1	the	the	DET
hassl-4112	150	2	use	use	NOUN
hassl-4112	150	3	of	of	ADP
hassl-4112	150	4	return	return	NOUN
hassl-4112	150	5	on	on	ADP
hassl-4112	150	6	equity	equity	NOUN
hassl-4112	150	7	as	as	ADP
hassl-4112	150	8	an	an	DET
hassl-4112	150	9	independent	independent	ADJ
hassl-4112	150	10	variable	variable	NOUN
hassl-4112	150	11	in	in	ADP
hassl-4112	150	12	these	these	DET
hassl-4112	150	13	studies	study	NOUN
hassl-4112	150	14	aligns	align	VERB
hassl-4112	150	15	with	with	ADP
hassl-4112	150	16	the	the	DET
hassl-4112	150	17	approach	approach	NOUN
hassl-4112	150	18	taken	take	VERB
hassl-4112	150	19	by	by	ADP
hassl-4112	150	20	stainbank	stainbank	PROPN
hassl-4112	150	21	(	(	PUNCT
hassl-4112	150	22	2014	2014	NUM
hassl-4112	150	23	)	)	PUNCT
hassl-4112	150	24	.	.	PUNCT
hassl-4112	151	1	other	other	ADJ
hassl-4112	151	2	study	study	NOUN
hassl-4112	151	3	on	on	ADP
hassl-4112	151	4	44	44	NUM
hassl-4112	151	5	portuguese	portuguese	ADJ
hassl-4112	151	6	-	-	PUNCT
hassl-4112	151	7	listed	list	VERB
hassl-4112	151	8	companies	company	NOUN
hassl-4112	151	9	adopting	adopt	VERB
hassl-4112	151	10	ifrs	ifrs	PROPN
hassl-4112	151	11	revealed	reveal	VERB
hassl-4112	151	12	a	a	DET
hassl-4112	151	13	positive	positive	ADJ
hassl-4112	151	14	impact	impact	NOUN
hassl-4112	151	15	of	of	ADP
hassl-4112	151	16	net	net	ADJ
hassl-4112	151	17	profit	profit	NOUN
hassl-4112	151	18	and	and	CCONJ
hassl-4112	151	19	equity	equity	NOUN
hassl-4112	151	20	on	on	ADP
hassl-4112	151	21	accounting	accounting	NOUN
hassl-4112	151	22	policies	policy	NOUN
hassl-4112	151	23	supporting	support	VERB
hassl-4112	151	24	the	the	DET
hassl-4112	151	25	notion	notion	NOUN
hassl-4112	151	26	that	that	SCONJ
hassl-4112	151	27	profitability	profitability	NOUN
hassl-4112	151	28	significantly	significantly	ADV
hassl-4112	151	29	influences	influence	VERB
hassl-4112	151	30	companies	company	NOUN
hassl-4112	151	31	'	'	PART
hassl-4112	151	32	decisions	decision	NOUN
hassl-4112	151	33	regarding	regard	VERB
hassl-4112	151	34	ifrs	ifrs	ADJ
hassl-4112	151	35	adoption	adoption	NOUN
hassl-4112	151	36	.	.	PUNCT
hassl-4112	152	1	the	the	DET
hassl-4112	152	2	collective	collective	ADJ
hassl-4112	152	3	findings	finding	NOUN
hassl-4112	152	4	from	from	ADP
hassl-4112	152	5	these	these	DET
hassl-4112	152	6	studies	study	NOUN
hassl-4112	152	7	contribute	contribute	VERB
hassl-4112	152	8	to	to	ADP
hassl-4112	152	9	the	the	DET
hassl-4112	152	10	understanding	understanding	NOUN
hassl-4112	152	11	that	that	SCONJ
hassl-4112	152	12	profitability	profitability	NOUN
hassl-4112	152	13	is	be	AUX
hassl-4112	152	14	a	a	DET
hassl-4112	152	15	significant	significant	ADJ
hassl-4112	152	16	factor	factor	NOUN
hassl-4112	152	17	influencing	influence	VERB
hassl-4112	152	18	the	the	DET
hassl-4112	152	19	likelihood	likelihood	NOUN
hassl-4112	152	20	of	of	ADP
hassl-4112	152	21	enterprises	enterprise	NOUN
hassl-4112	152	22	particularly	particularly	ADV
hassl-4112	152	23	high	high	ADJ
hassl-4112	152	24	-	-	PUNCT
hassl-4112	152	25	profitability	profitability	NOUN
hassl-4112	152	26	ones	one	NOUN
hassl-4112	152	27	.	.	PUNCT
hassl-4112	153	1	figure	figure	NOUN
hassl-4112	153	2	1	1	NUM
hassl-4112	153	3	illustrates	illustrate	VERB
hassl-4112	153	4	the	the	DET
hassl-4112	153	5	proposed	propose	VERB
hassl-4112	153	6	research	research	NOUN
hassl-4112	153	7	model	model	NOUN
hassl-4112	153	8	with	with	ADP
hassl-4112	153	9	the	the	DET
hassl-4112	153	10	following	follow	VERB
hassl-4112	153	11	hypotheses	hypothesis	NOUN
hassl-4112	153	12	:	:	PUNCT
hassl-4112	153	13	h1	h1	NOUN
hassl-4112	153	14	:	:	PUNCT
hassl-4112	153	15	profitability	profitability	NOUN
hassl-4112	153	16	has	have	VERB
hassl-4112	153	17	a	a	DET
hassl-4112	153	18	positive	positive	ADJ
hassl-4112	153	19	influence	influence	NOUN
hassl-4112	153	20	on	on	ADP
hassl-4112	153	21	the	the	DET
hassl-4112	153	22	readiness	readiness	NOUN
hassl-4112	153	23	to	to	PART
hassl-4112	153	24	apply	apply	VERB
hassl-4112	153	25	ifrs	ifrs	PROPN
hassl-4112	153	26	of	of	ADP
hassl-4112	153	27	vietnamese	vietnamese	ADJ
hassl-4112	153	28	commercial	commercial	ADJ
hassl-4112	153	29	banks	bank	NOUN
hassl-4112	153	30	.	.	PUNCT
hassl-4112	154	1	meek	meek	PROPN
hassl-4112	154	2	,	,	PUNCT
hassl-4112	154	3	roberts	roberts	PROPN
hassl-4112	154	4	,	,	PUNCT
hassl-4112	154	5	and	and	CCONJ
hassl-4112	154	6	gray	gray	ADJ
hassl-4112	154	7	(	(	PUNCT
hassl-4112	154	8	1995	1995	NUM
hassl-4112	154	9	)	)	PUNCT
hassl-4112	154	10	stated	state	VERB
hassl-4112	154	11	that	that	SCONJ
hassl-4112	154	12	as	as	ADP
hassl-4112	154	13	financial	financial	ADJ
hassl-4112	154	14	leverage	leverage	NOUN
hassl-4112	154	15	increases	increase	NOUN
hassl-4112	154	16	,	,	PUNCT
hassl-4112	154	17	companies	company	NOUN
hassl-4112	154	18	tend	tend	VERB
hassl-4112	154	19	to	to	PART
hassl-4112	154	20	disclose	disclose	VERB
hassl-4112	154	21	more	more	ADJ
hassl-4112	154	22	information	information	NOUN
hassl-4112	154	23	voluntarily	voluntarily	ADV
hassl-4112	154	24	.	.	PUNCT
hassl-4112	155	1	enterprises	enterprise	NOUN
hassl-4112	155	2	seeking	seek	VERB
hassl-4112	155	3	debt	debt	NOUN
hassl-4112	155	4	aim	aim	VERB
hassl-4112	155	5	to	to	PART
hassl-4112	155	6	lower	lower	VERB
hassl-4112	155	7	borrowing	borrowing	NOUN
hassl-4112	155	8	costs	cost	NOUN
hassl-4112	155	9	by	by	ADP
hassl-4112	155	10	providing	provide	VERB
hassl-4112	155	11	more	more	ADV
hassl-4112	155	12	useful	useful	ADJ
hassl-4112	155	13	information	information	NOUN
hassl-4112	155	14	to	to	ADP
hassl-4112	155	15	creditors	creditor	NOUN
hassl-4112	155	16	.	.	PUNCT
hassl-4112	156	1	matonti	matonti	ADJ
hassl-4112	156	2	and	and	CCONJ
hassl-4112	156	3	luliano	luliano	PROPN
hassl-4112	156	4	's	's	PART
hassl-4112	156	5	(	(	PUNCT
hassl-4112	156	6	2012	2012	NUM
hassl-4112	156	7	)	)	PUNCT
hassl-4112	156	8	study	study	NOUN
hassl-4112	156	9	on	on	ADP
hassl-4112	156	10	italian	italian	ADJ
hassl-4112	156	11	private	private	ADJ
hassl-4112	156	12	firms	firm	NOUN
hassl-4112	156	13	found	find	VERB
hassl-4112	156	14	that	that	SCONJ
hassl-4112	156	15	higher	high	ADJ
hassl-4112	156	16	leverage	leverage	NOUN
hassl-4112	156	17	increases	increase	VERB
hassl-4112	156	18	the	the	DET
hassl-4112	156	19	likelihood	likelihood	NOUN
hassl-4112	156	20	of	of	ADP
hassl-4112	156	21	early	early	ADJ
hassl-4112	156	22	probability	probability	NOUN
hassl-4112	156	23	of	of	ADP
hassl-4112	156	24	ias	ias	PROPN
hassl-4112	156	25	/	/	SYM
hassl-4112	156	26	ifrs	ifrs	PROPN
hassl-4112	156	27	adoption	adoption	NOUN
hassl-4112	156	28	increases	increase	VERB
hassl-4112	156	29	with	with	ADP
hassl-4112	156	30	company	company	NOUN
hassl-4112	156	31	size	size	NOUN
hassl-4112	156	32	.	.	PUNCT
hassl-4112	157	1	large	large	ADJ
hassl-4112	157	2	companies	company	NOUN
hassl-4112	157	3	rely	rely	VERB
hassl-4112	157	4	more	more	ADV
hassl-4112	157	5	on	on	ADP
hassl-4112	157	6	external	external	ADJ
hassl-4112	157	7	capital	capital	NOUN
hassl-4112	157	8	and	and	CCONJ
hassl-4112	157	9	find	find	VERB
hassl-4112	157	10	ways	way	NOUN
hassl-4112	157	11	to	to	PART
hassl-4112	157	12	differentiate	differentiate	VERB
hassl-4112	157	13	in	in	ADP
hassl-4112	157	14	the	the	DET
hassl-4112	157	15	market	market	NOUN
hassl-4112	157	16	by	by	ADP
hassl-4112	157	17	providing	provide	VERB
hassl-4112	157	18	financing	financing	NOUN
hassl-4112	157	19	reporting	report	VERB
hassl-4112	157	20	quality	quality	NOUN
hassl-4112	157	21	.	.	PUNCT
hassl-4112	158	1	marta	marta	PROPN
hassl-4112	158	2	et	et	PROPN
hassl-4112	158	3	al	al	PROPN
hassl-4112	158	4	.	.	PROPN
hassl-4112	159	1	(	(	PUNCT
hassl-4112	159	2	2008	2008	NUM
hassl-4112	159	3	)	)	PUNCT
hassl-4112	159	4	using	use	VERB
hassl-4112	159	5	a	a	DET
hassl-4112	159	6	sample	sample	NOUN
hassl-4112	159	7	of	of	ADP
hassl-4112	159	8	56	56	NUM
hassl-4112	159	9	companies	company	NOUN
hassl-4112	159	10	listed	list	VERB
hassl-4112	159	11	on	on	ADP
hassl-4112	159	12	the	the	DET
hassl-4112	159	13	portuguese	portuguese	ADJ
hassl-4112	159	14	stock	stock	NOUN
hassl-4112	159	15	exchange	exchange	PROPN
hassl-4112	159	16	show	show	VERB
hassl-4112	159	17	that	that	SCONJ
hassl-4112	159	18	smaller	small	ADJ
hassl-4112	159	19	companies	company	NOUN
hassl-4112	159	20	are	be	AUX
hassl-4112	159	21	less	less	ADV
hassl-4112	159	22	likely	likely	ADJ
hassl-4112	159	23	to	to	PART
hassl-4112	159	24	quit	quit	VERB
hassl-4112	159	25	national	national	ADJ
hassl-4112	159	26	accounting	accounting	NOUN
hassl-4112	159	27	standards	standard	NOUN
hassl-4112	159	28	.	.	PUNCT
hassl-4112	160	1	on	on	ADP
hassl-4112	160	2	the	the	DET
hassl-4112	160	3	contrary	contrary	NOUN
hassl-4112	160	4	,	,	PUNCT
hassl-4112	160	5	large	large	ADJ
hassl-4112	160	6	companies	company	NOUN
hassl-4112	160	7	apply	apply	VERB
hassl-4112	160	8	higherquality	higherquality	NOUN
hassl-4112	160	9	accounting	accounting	NOUN
hassl-4112	160	10	policies	policy	NOUN
hassl-4112	160	11	even	even	ADV
hassl-4112	160	12	before	before	ADP
hassl-4112	160	13	officially	officially	ADV
hassl-4112	160	14	applying	apply	VERB
hassl-4112	160	15	for	for	ADP
hassl-4112	160	16	ifrs	ifrs	PROPN
hassl-4112	160	17	.	.	PUNCT
hassl-4112	161	1	h2	h2	PROPN
hassl-4112	161	2	:	:	PUNCT
hassl-4112	161	3	leverage	leverage	NOUN
hassl-4112	161	4	has	have	VERB
hassl-4112	161	5	a	a	DET
hassl-4112	161	6	positive	positive	ADJ
hassl-4112	161	7	effect	effect	NOUN
hassl-4112	161	8	on	on	ADP
hassl-4112	161	9	the	the	DET
hassl-4112	161	10	readiness	readiness	NOUN
hassl-4112	161	11	to	to	PART
hassl-4112	161	12	apply	apply	VERB
hassl-4112	161	13	ifrs	ifrs	PROPN
hassl-4112	161	14	of	of	ADP
hassl-4112	161	15	vietnamese	vietnamese	ADJ
hassl-4112	161	16	commercial	commercial	ADJ
hassl-4112	161	17	banks	bank	NOUN
hassl-4112	161	18	.	.	PUNCT
hassl-4112	162	1	the	the	DET
hassl-4112	162	2	size	size	NOUN
hassl-4112	162	3	of	of	ADP
hassl-4112	162	4	a	a	DET
hassl-4112	162	5	company	company	NOUN
hassl-4112	162	6	plays	play	VERB
hassl-4112	162	7	an	an	DET
hassl-4112	162	8	important	important	ADJ
hassl-4112	162	9	role	role	NOUN
hassl-4112	162	10	in	in	ADP
hassl-4112	162	11	developing	develop	VERB
hassl-4112	162	12	and	and	CCONJ
hassl-4112	162	13	implementing	implement	VERB
hassl-4112	162	14	strategy	strategy	NOUN
hassl-4112	162	15	.	.	PUNCT
hassl-4112	163	1	two	two	NUM
hassl-4112	163	2	groups	group	NOUN
hassl-4112	163	3	can	can	AUX
hassl-4112	163	4	be	be	AUX
hassl-4112	163	5	distinguished	distinguish	VERB
hassl-4112	163	6	which	which	PRON
hassl-4112	163	7	are	be	AUX
hassl-4112	163	8	as	as	SCONJ
hassl-4112	163	9	follows	follow	VERB
hassl-4112	163	10	:	:	PUNCT
hassl-4112	163	11	small	small	ADJ
hassl-4112	163	12	businesses	business	NOUN
hassl-4112	163	13	and	and	CCONJ
hassl-4112	163	14	big	big	ADJ
hassl-4112	163	15	companies	company	NOUN
hassl-4112	163	16	.	.	PUNCT
hassl-4112	164	1	the	the	DET
hassl-4112	164	2	classification	classification	NOUN
hassl-4112	164	3	of	of	ADP
hassl-4112	164	4	these	these	DET
hassl-4112	164	5	companies	company	NOUN
hassl-4112	164	6	depends	depend	VERB
hassl-4112	164	7	on	on	ADP
hassl-4112	164	8	several	several	ADJ
hassl-4112	164	9	criteria	criterion	NOUN
hassl-4112	164	10	such	such	ADJ
hassl-4112	164	11	as	as	ADP
hassl-4112	164	12	the	the	DET
hassl-4112	164	13	total	total	ADJ
hassl-4112	164	14	number	number	NOUN
hassl-4112	164	15	of	of	ADP
hassl-4112	164	16	employees	employee	NOUN
hassl-4112	164	17	,	,	PUNCT
hassl-4112	164	18	annual	annual	ADJ
hassl-4112	164	19	revenue	revenue	NOUN
hassl-4112	164	20	,	,	PUNCT
hassl-4112	164	21	total	total	ADJ
hassl-4112	164	22	assets	asset	NOUN
hassl-4112	164	23	,	,	PUNCT
hassl-4112	164	24	etc	etc	X
hassl-4112	164	25	.	.	X
hassl-4112	164	26	additionally	additionally	ADV
hassl-4112	164	27	,	,	PUNCT
hassl-4112	164	28	humanities	humanity	NOUN
hassl-4112	164	29	and	and	CCONJ
hassl-4112	164	30	social	social	ADJ
hassl-4112	164	31	sciences	science	NOUN
hassl-4112	164	32	letters	letter	NOUN
hassl-4112	164	33	,	,	PUNCT
hassl-4112	164	34	2025	2025	NUM
hassl-4112	164	35	,	,	PUNCT
hassl-4112	164	36	13(2	13(2	NUM
hassl-4112	164	37	):	):	PUNCT
hassl-4112	164	38	396	396	NUM
hassl-4112	164	39	-	-	SYM
hassl-4112	164	40	408	408	NUM
hassl-4112	164	41	402	402	NUM
hassl-4112	164	42	©	©	ADP
hassl-4112	164	43	2025	2025	NUM
hassl-4112	164	44	conscientia	conscientia	PROPN
hassl-4112	164	45	beam	beam	PROPN
hassl-4112	164	46	.	.	PUNCT
hassl-4112	165	1	all	all	DET
hassl-4112	165	2	rights	right	NOUN
hassl-4112	165	3	reserved	reserve	VERB
hassl-4112	165	4	.	.	PUNCT
hassl-4112	166	1	affes	affe	NOUN
hassl-4112	166	2	and	and	CCONJ
hassl-4112	166	3	callimaci	callimaci	NOUN
hassl-4112	166	4	(	(	PUNCT
hassl-4112	166	5	2007	2007	NUM
hassl-4112	166	6	)	)	PUNCT
hassl-4112	166	7	and	and	CCONJ
hassl-4112	166	8	ha	ha	INTJ
hassl-4112	166	9	and	and	CCONJ
hassl-4112	166	10	kang	kang	PROPN
hassl-4112	166	11	(	(	PUNCT
hassl-4112	166	12	2019	2019	NUM
hassl-4112	166	13	)	)	PUNCT
hassl-4112	166	14	show	show	VERB
hassl-4112	166	15	the	the	DET
hassl-4112	166	16	early	early	ADJ
hassl-4112	166	17	probability	probability	NOUN
hassl-4112	166	18	of	of	ADP
hassl-4112	166	19	ias	ias	PROPN
hassl-4112	166	20	/	/	SYM
hassl-4112	166	21	ifrs	ifrs	PROPN
hassl-4112	166	22	adoption	adoption	NOUN
hassl-4112	166	23	increases	increase	VERB
hassl-4112	166	24	with	with	ADP
hassl-4112	166	25	company	company	NOUN
hassl-4112	166	26	size	size	NOUN
hassl-4112	166	27	.	.	PUNCT
hassl-4112	167	1	large	large	ADJ
hassl-4112	167	2	companies	company	NOUN
hassl-4112	167	3	rely	rely	VERB
hassl-4112	167	4	more	more	ADV
hassl-4112	167	5	on	on	ADP
hassl-4112	167	6	external	external	ADJ
hassl-4112	167	7	capital	capital	NOUN
hassl-4112	167	8	and	and	CCONJ
hassl-4112	167	9	find	find	VERB
hassl-4112	167	10	ways	way	NOUN
hassl-4112	167	11	to	to	PART
hassl-4112	167	12	differentiate	differentiate	VERB
hassl-4112	167	13	in	in	ADP
hassl-4112	167	14	the	the	DET
hassl-4112	167	15	market	market	NOUN
hassl-4112	167	16	by	by	ADP
hassl-4112	167	17	providing	provide	VERB
hassl-4112	167	18	financing	financing	NOUN
hassl-4112	167	19	reporting	report	VERB
hassl-4112	167	20	quality	quality	NOUN
hassl-4112	167	21	.	.	PUNCT
hassl-4112	168	1	h3	h3	NOUN
hassl-4112	168	2	:	:	PUNCT
hassl-4112	168	3	enterprise	enterprise	NOUN
hassl-4112	168	4	size	size	NOUN
hassl-4112	168	5	has	have	VERB
hassl-4112	168	6	a	a	DET
hassl-4112	168	7	positive	positive	ADJ
hassl-4112	168	8	influence	influence	NOUN
hassl-4112	168	9	on	on	ADP
hassl-4112	168	10	the	the	DET
hassl-4112	168	11	readiness	readiness	NOUN
hassl-4112	168	12	to	to	PART
hassl-4112	168	13	apply	apply	VERB
hassl-4112	168	14	ifrs	ifrs	PROPN
hassl-4112	168	15	of	of	ADP
hassl-4112	168	16	vietnamese	vietnamese	ADJ
hassl-4112	168	17	commercial	commercial	ADJ
hassl-4112	168	18	banks	bank	NOUN
hassl-4112	168	19	.	.	PUNCT
hassl-4112	169	1	the	the	DET
hassl-4112	169	2	involvement	involvement	NOUN
hassl-4112	169	3	of	of	ADP
hassl-4112	169	4	foreign	foreign	ADJ
hassl-4112	169	5	managers	manager	NOUN
hassl-4112	169	6	in	in	ADP
hassl-4112	169	7	domestic	domestic	ADJ
hassl-4112	169	8	firms	firm	NOUN
hassl-4112	169	9	is	be	AUX
hassl-4112	169	10	considered	consider	VERB
hassl-4112	169	11	a	a	DET
hassl-4112	169	12	good	good	ADJ
hassl-4112	169	13	way	way	NOUN
hassl-4112	169	14	to	to	PART
hassl-4112	169	15	enhance	enhance	VERB
hassl-4112	169	16	industry	industry	NOUN
hassl-4112	169	17	profitability	profitability	NOUN
hassl-4112	169	18	(	(	PUNCT
hassl-4112	169	19	ball	ball	NOUN
hassl-4112	169	20	,	,	PUNCT
hassl-4112	169	21	li	li	PROPN
hassl-4112	169	22	,	,	PUNCT
hassl-4112	169	23	&	&	CCONJ
hassl-4112	169	24	shivakumar	shivakumar	PROPN
hassl-4112	169	25	,	,	PUNCT
hassl-4112	169	26	2015	2015	NUM
hassl-4112	169	27	)	)	PUNCT
hassl-4112	169	28	.	.	PUNCT
hassl-4112	170	1	the	the	DET
hassl-4112	170	2	finance	finance	NOUN
hassl-4112	170	3	and	and	CCONJ
hassl-4112	170	4	banking	banking	NOUN
hassl-4112	170	5	sector	sector	NOUN
hassl-4112	170	6	now	now	ADV
hassl-4112	170	7	allows	allow	VERB
hassl-4112	170	8	many	many	ADJ
hassl-4112	170	9	foreign	foreign	ADJ
hassl-4112	170	10	banks	bank	NOUN
hassl-4112	170	11	to	to	PART
hassl-4112	170	12	join	join	VERB
hassl-4112	170	13	domestic	domestic	ADJ
hassl-4112	170	14	banks	bank	NOUN
hassl-4112	170	15	and	and	CCONJ
hassl-4112	170	16	send	send	VERB
hassl-4112	170	17	representatives	representative	NOUN
hassl-4112	170	18	to	to	PART
hassl-4112	170	19	partner	partner	VERB
hassl-4112	170	20	bank	bank	NOUN
hassl-4112	170	21	headquarters	headquarter	NOUN
hassl-4112	170	22	.	.	PUNCT
hassl-4112	171	1	this	this	DET
hassl-4112	171	2	cooperation	cooperation	NOUN
hassl-4112	171	3	not	not	PART
hassl-4112	171	4	only	only	ADV
hassl-4112	171	5	increases	increase	VERB
hassl-4112	171	6	foreign	foreign	ADJ
hassl-4112	171	7	investment	investment	NOUN
hassl-4112	171	8	but	but	CCONJ
hassl-4112	171	9	also	also	ADV
hassl-4112	171	10	encourages	encourage	VERB
hassl-4112	171	11	knowledge	knowledge	NOUN
hassl-4112	171	12	transfer	transfer	NOUN
hassl-4112	171	13	(	(	PUNCT
hassl-4112	171	14	le	le	X
hassl-4112	171	15	,	,	PUNCT
hassl-4112	171	16	2019	2019	NUM
hassl-4112	171	17	)	)	PUNCT
hassl-4112	171	18	.	.	PUNCT
hassl-4112	172	1	banks	bank	NOUN
hassl-4112	172	2	with	with	ADP
hassl-4112	172	3	foreign	foreign	ADJ
hassl-4112	172	4	ownership	ownership	NOUN
hassl-4112	172	5	may	may	AUX
hassl-4112	172	6	prioritize	prioritize	VERB
hassl-4112	172	7	adapting	adapt	VERB
hassl-4112	172	8	their	their	PRON
hassl-4112	172	9	financial	financial	ADJ
hassl-4112	172	10	reporting	reporting	NOUN
hassl-4112	172	11	practices	practice	NOUN
hassl-4112	172	12	to	to	ADP
hassl-4112	172	13	international	international	ADJ
hassl-4112	172	14	markets	market	NOUN
hassl-4112	172	15	.	.	PUNCT
hassl-4112	173	1	adopting	adopt	VERB
hassl-4112	173	2	ifrs	ifrs	NOUN
hassl-4112	173	3	can	can	AUX
hassl-4112	173	4	enhance	enhance	VERB
hassl-4112	173	5	banks	bank	NOUN
hassl-4112	173	6	'	'	PART
hassl-4112	173	7	credibility	credibility	NOUN
hassl-4112	173	8	and	and	CCONJ
hassl-4112	173	9	transparency	transparency	NOUN
hassl-4112	173	10	,	,	PUNCT
hassl-4112	173	11	make	make	VERB
hassl-4112	173	12	them	they	PRON
hassl-4112	173	13	more	more	ADV
hassl-4112	173	14	attractive	attractive	ADJ
hassl-4112	173	15	to	to	ADP
hassl-4112	173	16	international	international	ADJ
hassl-4112	173	17	investors	investor	NOUN
hassl-4112	173	18	and	and	CCONJ
hassl-4112	173	19	facilitate	facilitate	VERB
hassl-4112	173	20	access	access	NOUN
hassl-4112	173	21	to	to	ADP
hassl-4112	173	22	global	global	ADJ
hassl-4112	173	23	capital	capital	NOUN
hassl-4112	173	24	markets	market	NOUN
hassl-4112	173	25	.	.	PUNCT
hassl-4112	174	1	foreign	foreign	ADJ
hassl-4112	174	2	ownership	ownership	NOUN
hassl-4112	174	3	may	may	AUX
hassl-4112	174	4	have	have	AUX
hassl-4112	174	5	established	establish	VERB
hassl-4112	174	6	networks	network	NOUN
hassl-4112	174	7	and	and	CCONJ
hassl-4112	174	8	professional	professional	ADJ
hassl-4112	174	9	relationships	relationship	NOUN
hassl-4112	174	10	with	with	ADP
hassl-4112	174	11	international	international	ADJ
hassl-4112	174	12	regulatory	regulatory	ADJ
hassl-4112	174	13	agencies	agency	NOUN
hassl-4112	174	14	and	and	CCONJ
hassl-4112	174	15	standard	standard	ADJ
hassl-4112	174	16	-	-	PUNCT
hassl-4112	174	17	setting	set	VERB
hassl-4112	174	18	organizations	organization	NOUN
hassl-4112	174	19	.	.	PUNCT
hassl-4112	175	1	this	this	PRON
hassl-4112	175	2	could	could	AUX
hassl-4112	175	3	facilitate	facilitate	VERB
hassl-4112	175	4	smoother	smooth	ADJ
hassl-4112	175	5	communication	communication	NOUN
hassl-4112	175	6	and	and	CCONJ
hassl-4112	175	7	cooperation	cooperation	NOUN
hassl-4112	175	8	between	between	ADP
hassl-4112	175	9	banks	bank	NOUN
hassl-4112	175	10	and	and	CCONJ
hassl-4112	175	11	global	global	ADJ
hassl-4112	175	12	financial	financial	ADJ
hassl-4112	175	13	institutions	institution	NOUN
hassl-4112	175	14	potentially	potentially	ADV
hassl-4112	175	15	influencing	influence	VERB
hassl-4112	175	16	the	the	DET
hassl-4112	175	17	decision	decision	NOUN
hassl-4112	175	18	to	to	PART
hassl-4112	175	19	adopt	adopt	VERB
hassl-4112	175	20	ifrs	ifrs	PROPN
hassl-4112	175	21	.	.	PUNCT
hassl-4112	176	1	finally	finally	ADV
hassl-4112	176	2	,	,	PUNCT
hassl-4112	176	3	foreign	foreign	ADJ
hassl-4112	176	4	ownership	ownership	NOUN
hassl-4112	176	5	's	's	PART
hassl-4112	176	6	experience	experience	NOUN
hassl-4112	176	7	in	in	ADP
hassl-4112	176	8	managing	manage	VERB
hassl-4112	176	9	organizational	organizational	ADJ
hassl-4112	176	10	change	change	NOUN
hassl-4112	176	11	and	and	CCONJ
hassl-4112	176	12	implementing	implement	VERB
hassl-4112	176	13	international	international	ADJ
hassl-4112	176	14	standards	standard	NOUN
hassl-4112	176	15	can	can	AUX
hassl-4112	176	16	be	be	AUX
hassl-4112	176	17	very	very	ADV
hassl-4112	176	18	important	important	ADJ
hassl-4112	176	19	.	.	PUNCT
hassl-4112	177	1	their	their	PRON
hassl-4112	177	2	expertise	expertise	NOUN
hassl-4112	177	3	can	can	AUX
hassl-4112	177	4	help	help	VERB
hassl-4112	177	5	address	address	VERB
hassl-4112	177	6	the	the	DET
hassl-4112	177	7	challenges	challenge	NOUN
hassl-4112	177	8	associated	associate	VERB
hassl-4112	177	9	with	with	ADP
hassl-4112	177	10	transitioning	transition	VERB
hassl-4112	177	11	to	to	ADP
hassl-4112	177	12	ifrs	ifrs	NOUN
hassl-4112	177	13	ensuring	ensure	VERB
hassl-4112	177	14	a	a	DET
hassl-4112	177	15	more	more	ADV
hassl-4112	177	16	efficient	efficient	ADJ
hassl-4112	177	17	and	and	CCONJ
hassl-4112	177	18	effective	effective	ADJ
hassl-4112	177	19	adoption	adoption	NOUN
hassl-4112	177	20	process	process	NOUN
hassl-4112	177	21	.	.	PUNCT
hassl-4112	178	1	h4	h4	NOUN
hassl-4112	178	2	:	:	PUNCT
hassl-4112	178	3	the	the	DET
hassl-4112	178	4	participation	participation	NOUN
hassl-4112	178	5	of	of	ADP
hassl-4112	178	6	foreign	foreign	ADJ
hassl-4112	178	7	ownership	ownership	NOUN
hassl-4112	178	8	has	have	VERB
hassl-4112	178	9	a	a	DET
hassl-4112	178	10	positive	positive	ADJ
hassl-4112	178	11	influence	influence	NOUN
hassl-4112	178	12	on	on	ADP
hassl-4112	178	13	the	the	DET
hassl-4112	178	14	readiness	readiness	NOUN
hassl-4112	178	15	to	to	PART
hassl-4112	178	16	apply	apply	VERB
hassl-4112	178	17	ifrs	ifrs	PROPN
hassl-4112	178	18	of	of	ADP
hassl-4112	178	19	vietnamese	vietnamese	ADJ
hassl-4112	178	20	commercial	commercial	ADJ
hassl-4112	178	21	banks	bank	NOUN
hassl-4112	178	22	.	.	PUNCT
hassl-4112	179	1	the	the	DET
hassl-4112	179	2	capital	capital	NOUN
hassl-4112	179	3	adequacy	adequacy	NOUN
hassl-4112	179	4	ratio	ratio	NOUN
hassl-4112	179	5	of	of	ADP
hassl-4112	179	6	a	a	DET
hassl-4112	179	7	commercial	commercial	ADJ
hassl-4112	179	8	bank	bank	NOUN
hassl-4112	179	9	is	be	AUX
hassl-4112	179	10	the	the	DET
hassl-4112	179	11	amount	amount	NOUN
hassl-4112	179	12	of	of	ADP
hassl-4112	179	13	capital	capital	NOUN
hassl-4112	179	14	that	that	PRON
hassl-4112	179	15	a	a	DET
hassl-4112	179	16	commercial	commercial	ADJ
hassl-4112	179	17	bank	bank	NOUN
hassl-4112	179	18	needs	need	VERB
hassl-4112	179	19	to	to	PART
hassl-4112	179	20	hold	hold	VERB
hassl-4112	179	21	to	to	PART
hassl-4112	179	22	face	face	VERB
hassl-4112	179	23	potential	potential	ADJ
hassl-4112	179	24	losses	loss	NOUN
hassl-4112	179	25	was	be	AUX
hassl-4112	179	26	first	first	ADV
hassl-4112	179	27	mentioned	mention	VERB
hassl-4112	179	28	by	by	ADP
hassl-4112	179	29	the	the	DET
hassl-4112	179	30	bank	bank	NOUN
hassl-4112	179	31	for	for	ADP
hassl-4112	179	32	international	international	ADJ
hassl-4112	179	33	settlements	settlement	NOUN
hassl-4112	179	34	(	(	PUNCT
hassl-4112	179	35	bis	bis	ADJ
hassl-4112	179	36	)	)	PUNCT
hassl-4112	179	37	at	at	ADP
hassl-4112	179	38	the	the	DET
hassl-4112	179	39	basel	basel	PROPN
hassl-4112	179	40	i	i	PROPN
hassl-4112	179	41	treaty	treaty	NOUN
hassl-4112	179	42	.	.	PUNCT
hassl-4112	180	1	since	since	SCONJ
hassl-4112	180	2	then	then	ADV
hassl-4112	180	3	,	,	PUNCT
hassl-4112	180	4	bis	bis	PROPN
hassl-4112	180	5	has	have	AUX
hassl-4112	180	6	established	establish	VERB
hassl-4112	180	7	a	a	DET
hassl-4112	180	8	basis	basis	NOUN
hassl-4112	180	9	to	to	PART
hassl-4112	180	10	calculate	calculate	VERB
hassl-4112	180	11	the	the	DET
hassl-4112	180	12	minimum	minimum	ADJ
hassl-4112	180	13	capital	capital	NOUN
hassl-4112	180	14	adequacy	adequacy	NOUN
hassl-4112	180	15	level	level	NOUN
hassl-4112	180	16	(	(	PUNCT
hassl-4112	180	17	minimum	minimum	ADJ
hassl-4112	180	18	capital	capital	NOUN
hassl-4112	180	19	adequacy	adequacy	NOUN
hassl-4112	180	20	ratio	ratio	NOUN
hassl-4112	180	21	)	)	PUNCT
hassl-4112	180	22	that	that	SCONJ
hassl-4112	180	23	commercial	commercial	ADJ
hassl-4112	180	24	banks	bank	NOUN
hassl-4112	180	25	need	need	VERB
hassl-4112	180	26	to	to	PART
hassl-4112	180	27	be	be	AUX
hassl-4112	180	28	maintained	maintain	VERB
hassl-4112	180	29	and	and	CCONJ
hassl-4112	180	30	included	include	VERB
hassl-4112	180	31	in	in	ADP
hassl-4112	180	32	the	the	DET
hassl-4112	180	33	basel	basel	PROPN
hassl-4112	180	34	accord	accord	NOUN
hassl-4112	180	35	in	in	ADP
hassl-4112	180	36	future	future	ADJ
hassl-4112	180	37	versions	version	NOUN
hassl-4112	180	38	.	.	PUNCT
hassl-4112	181	1	currently	currently	ADV
hassl-4112	181	2	,	,	PUNCT
hassl-4112	181	3	according	accord	VERB
hassl-4112	181	4	to	to	ADP
hassl-4112	181	5	basel	basel	PROPN
hassl-4112	181	6	ii	ii	PROPN
hassl-4112	181	7	standards	standard	NOUN
hassl-4112	181	8	commonly	commonly	ADV
hassl-4112	181	9	applied	apply	VERB
hassl-4112	181	10	by	by	ADP
hassl-4112	181	11	banking	banking	NOUN
hassl-4112	181	12	systems	system	NOUN
hassl-4112	181	13	worldwide	worldwide	ADV
hassl-4112	181	14	,	,	PUNCT
hassl-4112	181	15	car	car	NOUN
hassl-4112	181	16	is	be	AUX
hassl-4112	181	17	8	8	NUM
hassl-4112	181	18	%	%	NOUN
hassl-4112	181	19	.	.	PUNCT
hassl-4112	182	1	in	in	ADP
hassl-4112	182	2	vietnam	vietnam	PROPN
hassl-4112	182	3	,	,	PUNCT
hassl-4112	182	4	according	accord	VERB
hassl-4112	182	5	to	to	ADP
hassl-4112	182	6	circular	circular	ADJ
hassl-4112	182	7	36	36	NUM
hassl-4112	182	8	in	in	ADP
hassl-4112	182	9	2014	2014	NUM
hassl-4112	182	10	by	by	ADP
hassl-4112	182	11	state	state	NOUN
hassl-4112	182	12	bank	bank	PROPN
hassl-4112	182	13	,	,	PUNCT
hassl-4112	182	14	this	this	DET
hassl-4112	182	15	rate	rate	NOUN
hassl-4112	182	16	is	be	AUX
hassl-4112	182	17	set	set	VERB
hassl-4112	182	18	at	at	ADP
hassl-4112	182	19	9	9	NUM
hassl-4112	182	20	%	%	NOUN
hassl-4112	182	21	.	.	PUNCT
hassl-4112	183	1	by	by	ADP
hassl-4112	183	2	the	the	DET
hassl-4112	183	3	end	end	NOUN
hassl-4112	183	4	of	of	ADP
hassl-4112	183	5	2016	2016	NUM
hassl-4112	183	6	,	,	PUNCT
hassl-4112	183	7	state	state	NOUN
hassl-4112	183	8	bank	bank	PROPN
hassl-4112	183	9	issued	issue	VERB
hassl-4112	183	10	circular	circular	ADJ
hassl-4112	183	11	no	no	NOUN
hassl-4112	183	12	.	.	NOUN
hassl-4112	183	13	41	41	NUM
hassl-4112	183	14	reducing	reduce	VERB
hassl-4112	183	15	the	the	DET
hassl-4112	183	16	minimum	minimum	ADJ
hassl-4112	183	17	rate	rate	NOUN
hassl-4112	183	18	to	to	ADP
hassl-4112	183	19	8	8	NUM
hassl-4112	183	20	%	%	NOUN
hassl-4112	183	21	as	as	SCONJ
hassl-4112	183	22	prescribed	prescribe	VERB
hassl-4112	183	23	by	by	ADP
hassl-4112	183	24	basel	basel	PROPN
hassl-4112	183	25	ii	ii	PROPN
hassl-4112	183	26	,	,	PUNCT
hassl-4112	183	27	the	the	DET
hassl-4112	183	28	circular	circular	NOUN
hassl-4112	183	29	stipulates	stipulate	VERB
hassl-4112	183	30	that	that	SCONJ
hassl-4112	183	31	the	the	DET
hassl-4112	183	32	application	application	NOUN
hassl-4112	183	33	deadline	deadline	NOUN
hassl-4112	183	34	is	be	AUX
hassl-4112	183	35	january	january	PROPN
hassl-4112	183	36	1	1	NUM
hassl-4112	183	37	,	,	PUNCT
hassl-4112	183	38	2020	2020	NUM
hassl-4112	183	39	.	.	PUNCT
hassl-4112	184	1	the	the	DET
hassl-4112	184	2	adoption	adoption	NOUN
hassl-4112	184	3	of	of	ADP
hassl-4112	184	4	ifrs	ifrs	PROPN
hassl-4112	184	5	9	9	NUM
hassl-4112	184	6	in	in	ADP
hassl-4112	184	7	banks	bank	NOUN
hassl-4112	184	8	in	in	ADP
hassl-4112	184	9	india	india	PROPN
hassl-4112	184	10	has	have	AUX
hassl-4112	184	11	resulted	result	VERB
hassl-4112	184	12	in	in	ADP
hassl-4112	184	13	better	well	ADJ
hassl-4112	184	14	car	car	NOUN
hassl-4112	184	15	structure	structure	NOUN
hassl-4112	184	16	,	,	PUNCT
hassl-4112	184	17	improved	improve	VERB
hassl-4112	184	18	bank	bank	NOUN
hassl-4112	184	19	soundness	soundness	NOUN
hassl-4112	184	20	and	and	CCONJ
hassl-4112	184	21	regulatory	regulatory	ADJ
hassl-4112	184	22	compliance	compliance	NOUN
hassl-4112	184	23	as	as	ADV
hassl-4112	184	24	well	well	ADV
hassl-4112	184	25	as	as	ADP
hassl-4112	184	26	being	be	AUX
hassl-4112	184	27	able	able	ADJ
hassl-4112	184	28	to	to	PART
hassl-4112	184	29	reflect	reflect	VERB
hassl-4112	184	30	the	the	DET
hassl-4112	184	31	fair	fair	ADJ
hassl-4112	184	32	value	value	NOUN
hassl-4112	184	33	of	of	ADP
hassl-4112	184	34	the	the	DET
hassl-4112	184	35	impairment	impairment	NOUN
hassl-4112	184	36	of	of	ADP
hassl-4112	184	37	the	the	DET
hassl-4112	184	38	bank	bank	NOUN
hassl-4112	184	39	's	's	PART
hassl-4112	184	40	assets	asset	NOUN
hassl-4112	184	41	.	.	PUNCT
hassl-4112	185	1	car	car	NOUN
hassl-4112	185	2	is	be	AUX
hassl-4112	185	3	closely	closely	ADV
hassl-4112	185	4	linked	link	VERB
hassl-4112	185	5	to	to	ADP
hassl-4112	185	6	the	the	DET
hassl-4112	185	7	bank	bank	NOUN
hassl-4112	185	8	's	's	PART
hassl-4112	185	9	ability	ability	NOUN
hassl-4112	185	10	to	to	PART
hassl-4112	185	11	handle	handle	VERB
hassl-4112	185	12	risks	risk	NOUN
hassl-4112	185	13	.	.	PUNCT
hassl-4112	186	1	the	the	DET
hassl-4112	186	2	adoption	adoption	NOUN
hassl-4112	186	3	of	of	ADP
hassl-4112	186	4	ifrs	ifrs	PROPN
hassl-4112	186	5	may	may	AUX
hassl-4112	186	6	affect	affect	VERB
hassl-4112	186	7	the	the	DET
hassl-4112	186	8	way	way	NOUN
hassl-4112	186	9	banks	bank	NOUN
hassl-4112	186	10	identify	identify	VERB
hassl-4112	186	11	,	,	PUNCT
hassl-4112	186	12	measure	measure	NOUN
hassl-4112	186	13	and	and	CCONJ
hassl-4112	186	14	disclose	disclose	VERB
hassl-4112	186	15	information	information	NOUN
hassl-4112	186	16	that	that	PRON
hassl-4112	186	17	leads	lead	VERB
hassl-4112	186	18	to	to	ADP
hassl-4112	186	19	risk	risk	NOUN
hassl-4112	186	20	.	.	PUNCT
hassl-4112	187	1	changes	change	NOUN
hassl-4112	187	2	in	in	ADP
hassl-4112	187	3	accounting	accounting	NOUN
hassl-4112	187	4	standards	standard	NOUN
hassl-4112	187	5	can	can	AUX
hassl-4112	187	6	affect	affect	VERB
hassl-4112	187	7	the	the	DET
hassl-4112	187	8	risk	risk	NOUN
hassl-4112	187	9	exposure	exposure	NOUN
hassl-4112	187	10	to	to	ADP
hassl-4112	187	11	valued	value	VERB
hassl-4112	187	12	assets	asset	NOUN
hassl-4112	187	13	and	and	CCONJ
hassl-4112	187	14	affect	affect	VERB
hassl-4112	187	15	the	the	DET
hassl-4112	187	16	calculated	calculated	ADJ
hassl-4112	187	17	car	car	NOUN
hassl-4112	187	18	.	.	PUNCT
hassl-4112	188	1	banks	bank	NOUN
hassl-4112	188	2	can	can	AUX
hassl-4112	188	3	be	be	AUX
hassl-4112	188	4	sure	sure	ADJ
hassl-4112	188	5	that	that	SCONJ
hassl-4112	188	6	the	the	DET
hassl-4112	188	7	adoption	adoption	NOUN
hassl-4112	188	8	of	of	ADP
hassl-4112	188	9	ifrs	ifrs	PROPN
hassl-4112	188	10	does	do	AUX
hassl-4112	188	11	not	not	PART
hassl-4112	188	12	affect	affect	VERB
hassl-4112	188	13	their	their	PRON
hassl-4112	188	14	car	car	NOUN
hassl-4112	188	15	mentalization	mentalization	NOUN
hassl-4112	188	16	.	.	PUNCT
hassl-4112	189	1	the	the	DET
hassl-4112	189	2	adoption	adoption	NOUN
hassl-4112	189	3	of	of	ADP
hassl-4112	189	4	ifrs	ifrs	NOUN
hassl-4112	189	5	could	could	AUX
hassl-4112	189	6	affect	affect	VERB
hassl-4112	189	7	the	the	DET
hassl-4112	189	8	dispute	dispute	NOUN
hassl-4112	189	9	landscape	landscape	NOUN
hassl-4112	189	10	in	in	ADP
hassl-4112	189	11	the	the	DET
hassl-4112	189	12	banking	banking	NOUN
hassl-4112	189	13	industry	industry	NOUN
hassl-4112	189	14	.	.	PUNCT
hassl-4112	190	1	banks	bank	NOUN
hassl-4112	190	2	with	with	ADP
hassl-4112	190	3	higher	high	ADJ
hassl-4112	190	4	car	car	NOUN
hassl-4112	190	5	ratios	ratio	NOUN
hassl-4112	190	6	may	may	AUX
hassl-4112	190	7	have	have	VERB
hassl-4112	190	8	a	a	DET
hassl-4112	190	9	competitive	competitive	ADJ
hassl-4112	190	10	advantage	advantage	NOUN
hassl-4112	190	11	because	because	SCONJ
hassl-4112	190	12	they	they	PRON
hassl-4112	190	13	are	be	AUX
hassl-4112	190	14	considered	consider	VERB
hassl-4112	190	15	more	more	ADV
hassl-4112	190	16	financially	financially	ADV
hassl-4112	190	17	stable	stable	ADJ
hassl-4112	190	18	and	and	CCONJ
hassl-4112	190	19	better	well	ADV
hassl-4112	190	20	able	able	ADJ
hassl-4112	190	21	to	to	PART
hassl-4112	190	22	absorb	absorb	VERB
hassl-4112	190	23	errors	error	NOUN
hassl-4112	190	24	.	.	PUNCT
hassl-4112	191	1	conversely	conversely	ADV
hassl-4112	191	2	,	,	PUNCT
hassl-4112	191	3	banks	bank	NOUN
hassl-4112	191	4	with	with	ADP
hassl-4112	191	5	weaker	weak	ADJ
hassl-4112	191	6	car	car	NOUN
hassl-4112	191	7	may	may	AUX
hassl-4112	191	8	be	be	AUX
hassl-4112	191	9	underweight	underweight	ADJ
hassl-4112	191	10	in	in	ADP
hassl-4112	191	11	the	the	DET
hassl-4112	191	12	market	market	NOUN
hassl-4112	191	13	,	,	PUNCT
hassl-4112	191	14	potentially	potentially	ADV
hassl-4112	191	15	affecting	affect	VERB
hassl-4112	191	16	their	their	PRON
hassl-4112	191	17	ability	ability	NOUN
hassl-4112	191	18	to	to	PART
hassl-4112	191	19	attract	attract	VERB
hassl-4112	191	20	deposits	deposit	NOUN
hassl-4112	191	21	,	,	PUNCT
hassl-4112	191	22	secure	secure	ADJ
hassl-4112	191	23	capital	capital	NOUN
hassl-4112	191	24	or	or	CCONJ
hassl-4112	191	25	expand	expand	VERB
hassl-4112	191	26	their	their	PRON
hassl-4112	191	27	business	business	NOUN
hassl-4112	191	28	(	(	PUNCT
hassl-4112	191	29	norbaya	norbaya	PROPN
hassl-4112	191	30	,	,	PUNCT
hassl-4112	191	31	mansor	mansor	PROPN
hassl-4112	191	32	,	,	PUNCT
hassl-4112	191	33	&	&	CCONJ
hassl-4112	191	34	okazaki	okazaki	PROPN
hassl-4112	191	35	,	,	PUNCT
hassl-4112	191	36	2016	2016	NUM
hassl-4112	191	37	)	)	PUNCT
hassl-4112	191	38	.	.	PUNCT
hassl-4112	192	1	from	from	ADP
hassl-4112	192	2	the	the	DET
hassl-4112	192	3	above	above	ADJ
hassl-4112	192	4	arguments	argument	NOUN
hassl-4112	192	5	,	,	PUNCT
hassl-4112	192	6	the	the	DET
hassl-4112	192	7	authors	author	NOUN
hassl-4112	192	8	propose	propose	VERB
hassl-4112	192	9	hypothesis	hypothesis	NOUN
hassl-4112	192	10	5	5	NUM
hassl-4112	192	11	as	as	SCONJ
hassl-4112	192	12	follows	follow	VERB
hassl-4112	192	13	:	:	PUNCT
hassl-4112	192	14	h5	h5	NOUN
hassl-4112	192	15	:	:	PUNCT
hassl-4112	192	16	capital	capital	NOUN
hassl-4112	192	17	adequacy	adequacy	NOUN
hassl-4112	192	18	ratio	ratio	NOUN
hassl-4112	192	19	has	have	VERB
hassl-4112	192	20	a	a	DET
hassl-4112	192	21	positive	positive	ADJ
hassl-4112	192	22	influence	influence	NOUN
hassl-4112	192	23	on	on	ADP
hassl-4112	192	24	the	the	DET
hassl-4112	192	25	decision	decision	NOUN
hassl-4112	192	26	to	to	PART
hassl-4112	192	27	apply	apply	VERB
hassl-4112	192	28	ifrs	ifrs	PROPN
hassl-4112	192	29	of	of	ADP
hassl-4112	192	30	vietnamese	vietnamese	ADJ
hassl-4112	192	31	commercial	commercial	ADJ
hassl-4112	192	32	banks	bank	NOUN
hassl-4112	192	33	.	.	PUNCT
hassl-4112	193	1	according	accord	VERB
hassl-4112	193	2	to	to	ADP
hassl-4112	193	3	clause	clause	NOUN
hassl-4112	193	4	1	1	NUM
hassl-4112	193	5	,	,	PUNCT
hassl-4112	193	6	article	article	NOUN
hassl-4112	193	7	2	2	NUM
hassl-4112	193	8	of	of	ADP
hassl-4112	193	9	decree	decree	NOUN
hassl-4112	193	10	34	34	NUM
hassl-4112	193	11	in	in	ADP
hassl-4112	193	12	2016	2016	NUM
hassl-4112	193	13	by	by	ADP
hassl-4112	193	14	goverment	goverment	NOUN
hassl-4112	193	15	,	,	PUNCT
hassl-4112	193	16	the	the	DET
hassl-4112	193	17	policy	policy	NOUN
hassl-4112	193	18	is	be	AUX
hassl-4112	193	19	the	the	DET
hassl-4112	193	20	state	state	NOUN
hassl-4112	193	21	's	's	PART
hassl-4112	193	22	orientation	orientation	NOUN
hassl-4112	193	23	and	and	CCONJ
hassl-4112	193	24	solution	solution	NOUN
hassl-4112	193	25	to	to	PART
hassl-4112	193	26	solve	solve	VERB
hassl-4112	193	27	practical	practical	ADJ
hassl-4112	193	28	problems	problem	NOUN
hassl-4112	193	29	to	to	PART
hassl-4112	193	30	achieve	achieve	VERB
hassl-4112	193	31	certain	certain	ADJ
hassl-4112	193	32	goals	goal	NOUN
hassl-4112	193	33	.	.	PUNCT
hassl-4112	194	1	policy	policy	NOUN
hassl-4112	194	2	impact	impact	NOUN
hassl-4112	194	3	is	be	AUX
hassl-4112	194	4	the	the	DET
hassl-4112	194	5	analysis	analysis	NOUN
hassl-4112	194	6	and	and	CCONJ
hassl-4112	194	7	prediction	prediction	NOUN
hassl-4112	194	8	of	of	ADP
hassl-4112	194	9	the	the	DET
hassl-4112	194	10	impact	impact	NOUN
hassl-4112	194	11	of	of	ADP
hassl-4112	194	12	the	the	DET
hassl-4112	194	13	policy	policy	NOUN
hassl-4112	194	14	being	be	AUX
hassl-4112	194	15	developed	develop	VERB
hassl-4112	194	16	on	on	ADP
hassl-4112	194	17	different	different	ADJ
hassl-4112	194	18	target	target	NOUN
hassl-4112	194	19	groups	group	NOUN
hassl-4112	194	20	to	to	PART
hassl-4112	194	21	choose	choose	VERB
hassl-4112	194	22	the	the	DET
hassl-4112	194	23	optimal	optimal	ADJ
hassl-4112	194	24	solution	solution	NOUN
hassl-4112	194	25	to	to	PART
hassl-4112	194	26	implement	implement	VERB
hassl-4112	194	27	the	the	DET
hassl-4112	194	28	policy	policy	NOUN
hassl-4112	194	29	on	on	ADP
hassl-4112	194	30	march	march	PROPN
hassl-4112	194	31	16	16	NUM
hassl-4112	194	32	,	,	PUNCT
hassl-4112	194	33	2020	2020	NUM
hassl-4112	194	34	,	,	PUNCT
hassl-4112	194	35	the	the	DET
hassl-4112	194	36	ministry	ministry	PROPN
hassl-4112	194	37	of	of	ADP
hassl-4112	194	38	finance	finance	PROPN
hassl-4112	194	39	issued	issue	VERB
hassl-4112	194	40	decision	decision	NOUN
hassl-4112	194	41	no	no	INTJ
hassl-4112	194	42	.	.	PROPN
hassl-4112	194	43	345	345	NUM
hassl-4112	194	44	by	by	ADP
hassl-4112	194	45	the	the	DET
hassl-4112	194	46	minstry	minstry	NOUN
hassl-4112	194	47	of	of	ADP
hassl-4112	194	48	finance	finance	NOUN
hassl-4112	194	49	approving	approve	VERB
hassl-4112	194	50	the	the	DET
hassl-4112	194	51	project	project	NOUN
hassl-4112	194	52	to	to	PART
hassl-4112	194	53	apply	apply	VERB
hassl-4112	194	54	financial	financial	ADJ
hassl-4112	194	55	reporting	reporting	NOUN
hassl-4112	194	56	standards	standard	NOUN
hassl-4112	194	57	in	in	ADP
hassl-4112	194	58	vietnam	vietnam	PROPN
hassl-4112	194	59	.	.	PUNCT
hassl-4112	195	1	according	accord	VERB
hassl-4112	195	2	to	to	ADP
hassl-4112	195	3	the	the	DET
hassl-4112	195	4	project	project	NOUN
hassl-4112	195	5	to	to	PART
hassl-4112	195	6	apply	apply	VERB
hassl-4112	195	7	financial	financial	ADJ
hassl-4112	195	8	reporting	reporting	NOUN
hassl-4112	195	9	standards	standard	NOUN
hassl-4112	195	10	in	in	ADP
hassl-4112	195	11	vietnam	vietnam	PROPN
hassl-4112	195	12	(	(	PUNCT
hassl-4112	195	13	vfrs	vfrs	PROPN
hassl-4112	195	14	)	)	PUNCT
hassl-4112	195	15	recently	recently	ADV
hassl-4112	195	16	approved	approve	VERB
hassl-4112	195	17	by	by	ADP
hassl-4112	195	18	the	the	DET
hassl-4112	195	19	ministry	ministry	PROPN
hassl-4112	195	20	of	of	ADP
hassl-4112	195	21	finance	finance	PROPN
hassl-4112	195	22	,	,	PUNCT
hassl-4112	195	23	the	the	DET
hassl-4112	195	24	implementation	implementation	NOUN
hassl-4112	195	25	of	of	ADP
hassl-4112	195	26	international	international	ADJ
hassl-4112	195	27	financial	financial	ADJ
hassl-4112	195	28	reporting	reporting	NOUN
hassl-4112	195	29	standards	standard	NOUN
hassl-4112	195	30	(	(	PUNCT
hassl-4112	195	31	ifrs	ifrs	PROPN
hassl-4112	195	32	)	)	PUNCT
hassl-4112	195	33	in	in	ADP
hassl-4112	195	34	vietnam	vietnam	PROPN
hassl-4112	195	35	will	will	AUX
hassl-4112	195	36	be	be	AUX
hassl-4112	195	37	carried	carry	VERB
hassl-4112	195	38	out	out	ADP
hassl-4112	195	39	according	accord	VERB
hassl-4112	195	40	to	to	ADP
hassl-4112	195	41	three	three	NUM
hassl-4112	195	42	stages	stage	NOUN
hassl-4112	195	43	.	.	PUNCT
hassl-4112	196	1	the	the	DET
hassl-4112	196	2	general	general	ADJ
hassl-4112	196	3	goal	goal	NOUN
hassl-4112	196	4	of	of	ADP
hassl-4112	196	5	humanities	humanity	NOUN
hassl-4112	196	6	and	and	CCONJ
hassl-4112	196	7	social	social	ADJ
hassl-4112	196	8	sciences	science	NOUN
hassl-4112	196	9	letters	letter	NOUN
hassl-4112	196	10	,	,	PUNCT
hassl-4112	196	11	2025	2025	NUM
hassl-4112	196	12	,	,	PUNCT
hassl-4112	196	13	13(2	13(2	NUM
hassl-4112	196	14	):	):	PUNCT
hassl-4112	196	15	396	396	NUM
hassl-4112	196	16	-	-	SYM
hassl-4112	196	17	408	408	NUM
hassl-4112	196	18	403	403	NUM
hassl-4112	196	19	©	©	PROPN
hassl-4112	196	20	2025	2025	NUM
hassl-4112	196	21	conscientia	conscientia	PROPN
hassl-4112	196	22	beam	beam	PROPN
hassl-4112	196	23	.	.	PUNCT
hassl-4112	197	1	all	all	DET
hassl-4112	197	2	rights	right	NOUN
hassl-4112	197	3	reserved	reserve	VERB
hassl-4112	197	4	.	.	PUNCT
hassl-4112	198	1	the	the	DET
hassl-4112	198	2	project	project	NOUN
hassl-4112	198	3	is	be	AUX
hassl-4112	198	4	to	to	PART
hassl-4112	198	5	improve	improve	VERB
hassl-4112	198	6	the	the	DET
hassl-4112	198	7	legal	legal	ADJ
hassl-4112	198	8	framework	framework	NOUN
hassl-4112	198	9	on	on	ADP
hassl-4112	198	10	finance	finance	NOUN
hassl-4112	198	11	and	and	CCONJ
hassl-4112	198	12	accounting	accounting	NOUN
hassl-4112	198	13	.	.	PUNCT
hassl-4112	199	1	creating	create	VERB
hassl-4112	199	2	effective	effective	ADJ
hassl-4112	199	3	and	and	CCONJ
hassl-4112	199	4	efficient	efficient	ADJ
hassl-4112	199	5	management	management	NOUN
hassl-4112	199	6	tools	tool	NOUN
hassl-4112	199	7	for	for	ADP
hassl-4112	199	8	management	management	NOUN
hassl-4112	199	9	and	and	CCONJ
hassl-4112	199	10	operations	operation	NOUN
hassl-4112	199	11	at	at	ADP
hassl-4112	199	12	enterprises	enterprise	NOUN
hassl-4112	199	13	as	as	ADV
hassl-4112	199	14	well	well	ADV
hassl-4112	199	15	as	as	ADP
hassl-4112	199	16	the	the	DET
hassl-4112	199	17	management	management	NOUN
hassl-4112	199	18	and	and	CCONJ
hassl-4112	199	19	supervision	supervision	NOUN
hassl-4112	199	20	of	of	ADP
hassl-4112	199	21	state	state	NOUN
hassl-4112	199	22	authorities	authority	NOUN
hassl-4112	199	23	in	in	ADP
hassl-4112	199	24	the	the	DET
hassl-4112	199	25	new	new	ADJ
hassl-4112	199	26	period	period	NOUN
hassl-4112	199	27	contributes	contribute	VERB
hassl-4112	199	28	to	to	ADP
hassl-4112	199	29	the	the	DET
hassl-4112	199	30	successful	successful	ADJ
hassl-4112	199	31	implementation	implementation	NOUN
hassl-4112	199	32	of	of	ADP
hassl-4112	199	33	goals	goal	NOUN
hassl-4112	199	34	.	.	PUNCT
hassl-4112	200	1	the	the	DET
hassl-4112	200	2	adoption	adoption	NOUN
hassl-4112	200	3	of	of	ADP
hassl-4112	200	4	ifrs	ifrs	PROPN
hassl-4112	200	5	aligns	align	VERB
hassl-4112	200	6	with	with	ADP
hassl-4112	200	7	the	the	DET
hassl-4112	200	8	country	country	NOUN
hassl-4112	200	9	's	's	PART
hassl-4112	200	10	economic	economic	ADJ
hassl-4112	200	11	and	and	CCONJ
hassl-4112	200	12	social	social	ADJ
hassl-4112	200	13	development	development	NOUN
hassl-4112	200	14	goals	goal	NOUN
hassl-4112	200	15	.	.	PUNCT
hassl-4112	201	1	it	it	PRON
hassl-4112	201	2	plays	play	VERB
hassl-4112	201	3	a	a	DET
hassl-4112	201	4	crucial	crucial	ADJ
hassl-4112	201	5	role	role	NOUN
hassl-4112	201	6	in	in	ADP
hassl-4112	201	7	enhancing	enhance	VERB
hassl-4112	201	8	the	the	DET
hassl-4112	201	9	transparency	transparency	NOUN
hassl-4112	201	10	and	and	CCONJ
hassl-4112	201	11	efficiency	efficiency	NOUN
hassl-4112	201	12	of	of	ADP
hassl-4112	201	13	financial	financial	ADJ
hassl-4112	201	14	information	information	NOUN
hassl-4112	201	15	,	,	PUNCT
hassl-4112	201	16	strengthening	strengthen	VERB
hassl-4112	201	17	corporate	corporate	ADJ
hassl-4112	201	18	accountability	accountability	NOUN
hassl-4112	201	19	,	,	PUNCT
hassl-4112	201	20	and	and	CCONJ
hassl-4112	201	21	safeguarding	safeguard	VERB
hassl-4112	201	22	the	the	DET
hassl-4112	201	23	business	business	NOUN
hassl-4112	201	24	environment	environment	NOUN
hassl-4112	201	25	.	.	PUNCT
hassl-4112	202	1	additionally	additionally	ADV
hassl-4112	202	2	,	,	PUNCT
hassl-4112	202	3	it	it	PRON
hassl-4112	202	4	helps	help	VERB
hassl-4112	202	5	protect	protect	VERB
hassl-4112	202	6	the	the	DET
hassl-4112	202	7	legitimate	legitimate	ADJ
hassl-4112	202	8	interests	interest	NOUN
hassl-4112	202	9	of	of	ADP
hassl-4112	202	10	investors	investor	NOUN
hassl-4112	202	11	and	and	CCONJ
hassl-4112	202	12	fosters	foster	VERB
hassl-4112	202	13	vietnam	vietnam	PROPN
hassl-4112	202	14	's	's	PART
hassl-4112	202	15	economic	economic	ADJ
hassl-4112	202	16	integration	integration	NOUN
hassl-4112	202	17	with	with	ADP
hassl-4112	202	18	the	the	DET
hassl-4112	202	19	region	region	NOUN
hassl-4112	202	20	and	and	CCONJ
hassl-4112	202	21	the	the	DET
hassl-4112	202	22	global	global	ADJ
hassl-4112	202	23	economy	economy	NOUN
hassl-4112	202	24	.	.	PUNCT
hassl-4112	203	1	therefore	therefore	ADV
hassl-4112	203	2	the	the	DET
hassl-4112	203	3	decision	decision	NOUN
hassl-4112	203	4	of	of	ADP
hassl-4112	203	5	the	the	DET
hassl-4112	203	6	ministry	ministry	PROPN
hassl-4112	203	7	of	of	ADP
hassl-4112	203	8	finance	finance	PROPN
hassl-4112	203	9	,	,	PUNCT
hassl-4112	203	10	the	the	DET
hassl-4112	203	11	implementation	implementation	NOUN
hassl-4112	203	12	of	of	ADP
hassl-4112	203	13	ifrs	ifrs	PROPN
hassl-4112	203	14	in	in	ADP
hassl-4112	203	15	banks	bank	NOUN
hassl-4112	203	16	is	be	AUX
hassl-4112	203	17	inevitable	inevitable	ADJ
hassl-4112	203	18	and	and	CCONJ
hassl-4112	203	19	will	will	AUX
hassl-4112	203	20	likely	likely	ADV
hassl-4112	203	21	have	have	VERB
hassl-4112	203	22	an	an	DET
hassl-4112	203	23	impact	impact	NOUN
hassl-4112	203	24	on	on	ADP
hassl-4112	203	25	the	the	DET
hassl-4112	203	26	implementation	implementation	NOUN
hassl-4112	203	27	preparation	preparation	NOUN
hassl-4112	203	28	process	process	NOUN
hassl-4112	203	29	of	of	ADP
hassl-4112	203	30	banks	bank	NOUN
hassl-4112	203	31	before	before	ADP
hassl-4112	203	32	the	the	DET
hassl-4112	203	33	mandatory	mandatory	ADJ
hassl-4112	203	34	application	application	NOUN
hassl-4112	203	35	period	period	NOUN
hassl-4112	203	36	.	.	PUNCT
hassl-4112	204	1	from	from	ADP
hassl-4112	204	2	the	the	DET
hassl-4112	204	3	above	above	ADJ
hassl-4112	204	4	arguments	argument	NOUN
hassl-4112	204	5	,	,	PUNCT
hassl-4112	204	6	the	the	DET
hassl-4112	204	7	authors	author	NOUN
hassl-4112	204	8	propose	propose	VERB
hassl-4112	204	9	hypothesis	hypothesis	NOUN
hassl-4112	204	10	six	six	NUM
hassl-4112	204	11	as	as	SCONJ
hassl-4112	204	12	follows	follow	VERB
hassl-4112	204	13	:	:	PUNCT
hassl-4112	204	14	h6	h6	NOUN
hassl-4112	204	15	:	:	PUNCT
hassl-4112	204	16	policy	policy	NOUN
hassl-4112	204	17	of	of	ADP
hassl-4112	204	18	government	government	NOUN
hassl-4112	204	19	has	have	VERB
hassl-4112	204	20	a	a	DET
hassl-4112	204	21	positive	positive	ADJ
hassl-4112	204	22	influence	influence	NOUN
hassl-4112	204	23	on	on	ADP
hassl-4112	204	24	the	the	DET
hassl-4112	204	25	decision	decision	NOUN
hassl-4112	204	26	to	to	PART
hassl-4112	204	27	apply	apply	VERB
hassl-4112	204	28	ifrs	ifrs	PROPN
hassl-4112	204	29	of	of	ADP
hassl-4112	204	30	vietnamese	vietnamese	ADJ
hassl-4112	204	31	commercial	commercial	ADJ
hassl-4112	204	32	banks	bank	NOUN
hassl-4112	204	33	.	.	PUNCT
hassl-4112	205	1	figure	figure	VERB
hassl-4112	205	2	1	1	NUM
hassl-4112	205	3	.	.	PUNCT
hassl-4112	205	4	proposed	propose	VERB
hassl-4112	205	5	research	research	NOUN
hassl-4112	205	6	model	model	NOUN
hassl-4112	205	7	.	.	PUNCT
hassl-4112	206	1	source	source	NOUN
hassl-4112	206	2	:	:	PUNCT
hassl-4112	206	3	production	production	NOUN
hassl-4112	206	4	research	research	NOUN
hassl-4112	206	5	model	model	NOUN
hassl-4112	206	6	.	.	PUNCT
hassl-4112	207	1	4	4	X
hassl-4112	207	2	.	.	X
hassl-4112	207	3	method	method	PROPN
hassl-4112	207	4	4.1	4.1	NUM
hassl-4112	207	5	.	.	PUNCT
hassl-4112	208	1	sample	sample	NOUN
hassl-4112	208	2	this	this	DET
hassl-4112	208	3	study	study	NOUN
hassl-4112	208	4	encompasses	encompass	VERB
hassl-4112	208	5	information	information	NOUN
hassl-4112	208	6	on	on	ADP
hassl-4112	208	7	banks	bank	NOUN
hassl-4112	208	8	in	in	ADP
hassl-4112	208	9	the	the	DET
hassl-4112	208	10	vietnam	vietnam	PROPN
hassl-4112	208	11	commercial	commercial	PROPN
hassl-4112	208	12	bank	bank	PROPN
hassl-4112	208	13	utilizing	utilize	VERB
hassl-4112	208	14	secondary	secondary	ADJ
hassl-4112	208	15	data	datum	NOUN
hassl-4112	208	16	.	.	PUNCT
hassl-4112	209	1	the	the	DET
hassl-4112	209	2	data	datum	NOUN
hassl-4112	209	3	were	be	AUX
hassl-4112	209	4	collected	collect	VERB
hassl-4112	209	5	over	over	ADP
hassl-4112	209	6	six	six	NUM
hassl-4112	209	7	years	year	NOUN
hassl-4112	209	8	from	from	ADP
hassl-4112	209	9	2018	2018	NUM
hassl-4112	209	10	to	to	ADP
hassl-4112	209	11	2023	2023	NUM
hassl-4112	209	12	.	.	PUNCT
hassl-4112	210	1	during	during	ADP
hassl-4112	210	2	this	this	DET
hassl-4112	210	3	timeframe	timeframe	NOUN
hassl-4112	210	4	,	,	PUNCT
hassl-4112	210	5	the	the	DET
hassl-4112	210	6	total	total	ADJ
hassl-4112	210	7	number	number	NOUN
hassl-4112	210	8	of	of	ADP
hassl-4112	210	9	banks	bank	NOUN
hassl-4112	210	10	studied	study	VERB
hassl-4112	210	11	annually	annually	ADV
hassl-4112	210	12	was	be	AUX
hassl-4112	210	13	28	28	NUM
hassl-4112	210	14	resulting	result	VERB
hassl-4112	210	15	in	in	ADP
hassl-4112	210	16	168	168	NUM
hassl-4112	210	17	samples	sample	NOUN
hassl-4112	210	18	officially	officially	ADV
hassl-4112	210	19	utilized	utilize	VERB
hassl-4112	210	20	in	in	ADP
hassl-4112	210	21	the	the	DET
hassl-4112	210	22	research	research	NOUN
hassl-4112	210	23	paper	paper	NOUN
hassl-4112	210	24	.	.	PUNCT
hassl-4112	211	1	all	all	DET
hassl-4112	211	2	the	the	DET
hassl-4112	211	3	data	datum	NOUN
hassl-4112	211	4	used	use	VERB
hassl-4112	211	5	are	be	AUX
hassl-4112	211	6	considered	consider	VERB
hassl-4112	211	7	secondary	secondary	ADJ
hassl-4112	211	8	because	because	SCONJ
hassl-4112	211	9	they	they	PRON
hassl-4112	211	10	were	be	AUX
hassl-4112	211	11	obtained	obtain	VERB
hassl-4112	211	12	from	from	ADP
hassl-4112	211	13	accounting	accounting	NOUN
hassl-4112	211	14	records	record	NOUN
hassl-4112	211	15	in	in	ADP
hassl-4112	211	16	financial	financial	ADJ
hassl-4112	211	17	statements	statement	NOUN
hassl-4112	211	18	,	,	PUNCT
hassl-4112	211	19	annual	annual	ADJ
hassl-4112	211	20	reports	report	NOUN
hassl-4112	211	21	of	of	ADP
hassl-4112	211	22	companies	company	NOUN
hassl-4112	211	23	and	and	CCONJ
hassl-4112	211	24	online	online	ADJ
hassl-4112	211	25	newspapers	newspaper	NOUN
hassl-4112	211	26	such	such	ADJ
hassl-4112	211	27	as	as	ADP
hassl-4112	211	28	cafef	cafef	NOUN
hassl-4112	211	29	and	and	CCONJ
hassl-4112	211	30	vietstock	vietstock	NOUN
hassl-4112	211	31	.	.	PUNCT
hassl-4112	212	1	these	these	DET
hassl-4112	212	2	data	datum	NOUN
hassl-4112	212	3	include	include	VERB
hassl-4112	212	4	metrics	metric	NOUN
hassl-4112	212	5	such	such	ADJ
hassl-4112	212	6	as	as	ADP
hassl-4112	212	7	profitability	profitability	NOUN
hassl-4112	212	8	,	,	PUNCT
hassl-4112	212	9	leverage	leverage	NOUN
hassl-4112	212	10	,	,	PUNCT
hassl-4112	212	11	the	the	DET
hassl-4112	212	12	size	size	NOUN
hassl-4112	212	13	of	of	ADP
hassl-4112	212	14	the	the	DET
hassl-4112	212	15	enterprise	enterprise	NOUN
hassl-4112	212	16	and	and	CCONJ
hassl-4112	212	17	the	the	DET
hassl-4112	212	18	involvement	involvement	NOUN
hassl-4112	212	19	of	of	ADP
hassl-4112	212	20	foreign	foreign	ADJ
hassl-4112	212	21	ownership	ownership	NOUN
hassl-4112	212	22	.	.	PUNCT
hassl-4112	213	1	4.2	4.2	NUM
hassl-4112	213	2	.	.	PUNCT
hassl-4112	214	1	measurement	measurement	NOUN
hassl-4112	214	2	variable	variable	NOUN
hassl-4112	214	3	this	this	DET
hassl-4112	214	4	research	research	NOUN
hassl-4112	214	5	model	model	NOUN
hassl-4112	214	6	is	be	AUX
hassl-4112	214	7	researched	research	VERB
hassl-4112	214	8	based	base	VERB
hassl-4112	214	9	on	on	ADP
hassl-4112	214	10	the	the	DET
hassl-4112	214	11	factors	factor	NOUN
hassl-4112	214	12	that	that	PRON
hassl-4112	214	13	affect	affect	VERB
hassl-4112	214	14	the	the	DET
hassl-4112	214	15	dependencies	dependency	NOUN
hassl-4112	214	16	on	on	ADP
hassl-4112	214	17	vietnam	vietnam	PROPN
hassl-4112	214	18	commercial	commercial	PROPN
hassl-4112	214	19	bank	bank	PROPN
hassl-4112	214	20	's	's	PART
hassl-4112	214	21	dependent	dependent	ADJ
hassl-4112	214	22	includes	include	VERB
hassl-4112	214	23	nine	nine	NUM
hassl-4112	214	24	variables	variable	NOUN
hassl-4112	214	25	including	include	VERB
hassl-4112	214	26	one	one	NUM
hassl-4112	214	27	dependent	dependent	ADJ
hassl-4112	214	28	variable	variable	NOUN
hassl-4112	214	29	,	,	PUNCT
hassl-4112	214	30	ifrs	ifrs	NOUN
hassl-4112	214	31	,	,	PUNCT
hassl-4112	214	32	and	and	CCONJ
hassl-4112	214	33	six	six	NUM
hassl-4112	214	34	impact	impact	NOUN
hassl-4112	214	35	variables	variable	NOUN
hassl-4112	214	36	:	:	PUNCT
hassl-4112	214	37	return	return	NOUN
hassl-4112	214	38	on	on	ADP
hassl-4112	214	39	assets	asset	NOUN
hassl-4112	214	40	(	(	PUNCT
hassl-4112	214	41	roa	roa	NOUN
hassl-4112	214	42	)	)	PUNCT
hassl-4112	214	43	,	,	PUNCT
hassl-4112	214	44	return	return	VERB
hassl-4112	214	45	on	on	ADP
hassl-4112	214	46	equity	equity	NOUN
hassl-4112	214	47	(	(	PUNCT
hassl-4112	214	48	roe	roe	PROPN
hassl-4112	214	49	)	)	PUNCT
hassl-4112	214	50	,	,	PUNCT
hassl-4112	214	51	the	the	DET
hassl-4112	214	52	size	size	NOUN
hassl-4112	214	53	of	of	ADP
hassl-4112	214	54	the	the	DET
hassl-4112	214	55	enterprise	enterprise	NOUN
hassl-4112	214	56	(	(	PUNCT
hassl-4112	214	57	size	size	NOUN
hassl-4112	214	58	)	)	PUNCT
hassl-4112	214	59	,	,	PUNCT
hassl-4112	214	60	the	the	DET
hassl-4112	214	61	participation	participation	NOUN
hassl-4112	214	62	of	of	ADP
hassl-4112	214	63	foreign	foreign	ADJ
hassl-4112	214	64	ownership	ownership	NOUN
hassl-4112	214	65	(	(	PUNCT
hassl-4112	214	66	fo	fo	NOUN
hassl-4112	214	67	)	)	PUNCT
hassl-4112	214	68	,	,	PUNCT
hassl-4112	214	69	capital	capital	NOUN
hassl-4112	214	70	adequacy	adequacy	NOUN
hassl-4112	214	71	ratio	ratio	NOUN
hassl-4112	214	72	(	(	PUNCT
hassl-4112	214	73	car	car	NOUN
hassl-4112	214	74	)	)	PUNCT
hassl-4112	214	75	,	,	PUNCT
hassl-4112	214	76	government	government	NOUN
hassl-4112	214	77	policy	policy	NOUN
hassl-4112	214	78	(	(	PUNCT
hassl-4112	214	79	po	po	NOUN
hassl-4112	214	80	)	)	PUNCT
hassl-4112	214	81	,	,	PUNCT
hassl-4112	214	82	big4	big4	NOUN
hassl-4112	214	83	,	,	PUNCT
hassl-4112	214	84	and	and	CCONJ
hassl-4112	214	85	leverage	leverage	NOUN
hassl-4112	214	86	(	(	PUNCT
hassl-4112	214	87	lev	lev	NOUN
hassl-4112	214	88	)	)	PUNCT
hassl-4112	214	89	.	.	PUNCT
hassl-4112	215	1	first	first	ADV
hassl-4112	215	2	,	,	PUNCT
hassl-4112	215	3	return	return	VERB
hassl-4112	215	4	on	on	ADP
hassl-4112	215	5	assets	asset	NOUN
hassl-4112	215	6	(	(	PUNCT
hassl-4112	215	7	roa	roa	NOUN
hassl-4112	215	8	)	)	PUNCT
hassl-4112	215	9	is	be	AUX
hassl-4112	215	10	calculated	calculate	VERB
hassl-4112	215	11	as	as	ADP
hassl-4112	215	12	net	net	ADJ
hassl-4112	215	13	profit	profit	NOUN
hassl-4112	215	14	after	after	ADP
hassl-4112	215	15	tax	tax	NOUN
hassl-4112	215	16	divided	divide	VERB
hassl-4112	215	17	by	by	ADP
hassl-4112	215	18	total	total	ADJ
hassl-4112	215	19	assets	asset	NOUN
hassl-4112	215	20	.	.	PUNCT
hassl-4112	216	1	second	second	ADJ
hassl-4112	216	2	,	,	PUNCT
hassl-4112	216	3	with	with	ADP
hassl-4112	216	4	the	the	DET
hassl-4112	216	5	return	return	NOUN
hassl-4112	216	6	on	on	ADP
hassl-4112	216	7	equity	equity	NOUN
hassl-4112	216	8	(	(	PUNCT
hassl-4112	216	9	roe	roe	NOUN
hassl-4112	216	10	)	)	PUNCT
hassl-4112	216	11	variable	variable	NOUN
hassl-4112	216	12	,	,	PUNCT
hassl-4112	216	13	we	we	PRON
hassl-4112	216	14	calculate	calculate	VERB
hassl-4112	216	15	it	it	PRON
hassl-4112	216	16	by	by	ADP
hassl-4112	216	17	net	net	ADJ
hassl-4112	216	18	profit	profit	NOUN
hassl-4112	216	19	after	after	ADP
hassl-4112	216	20	tax	tax	NOUN
hassl-4112	216	21	divided	divide	VERB
hassl-4112	216	22	by	by	ADP
hassl-4112	216	23	total	total	ADJ
hassl-4112	216	24	owners	owner	NOUN
hassl-4112	216	25	'	'	PART
hassl-4112	216	26	equity	equity	NOUN
hassl-4112	216	27	.	.	PUNCT
hassl-4112	217	1	third	third	ADV
hassl-4112	217	2	,	,	PUNCT
hassl-4112	217	3	with	with	ADP
hassl-4112	217	4	the	the	DET
hassl-4112	217	5	enterprise	enterprise	NOUN
hassl-4112	217	6	size	size	NOUN
hassl-4112	217	7	variable	variable	NOUN
hassl-4112	217	8	(	(	PUNCT
hassl-4112	217	9	size	size	NOUN
hassl-4112	217	10	)	)	PUNCT
hassl-4112	217	11	calculated	calculate	VERB
hassl-4112	217	12	by	by	ADP
hassl-4112	217	13	the	the	DET
hassl-4112	217	14	total	total	ADJ
hassl-4112	217	15	assets	asset	NOUN
hassl-4112	217	16	of	of	ADP
hassl-4112	217	17	the	the	DET
hassl-4112	217	18	business	business	NOUN
hassl-4112	217	19	in	in	ADP
hassl-4112	217	20	1	1	NUM
hassl-4112	217	21	year	year	NOUN
hassl-4112	217	22	,	,	PUNCT
hassl-4112	217	23	we	we	PRON
hassl-4112	217	24	used	use	VERB
hassl-4112	217	25	the	the	DET
hassl-4112	217	26	logarithm	logarithm	NOUN
hassl-4112	217	27	of	of	ADP
hassl-4112	217	28	total	total	ADJ
hassl-4112	217	29	assets	asset	NOUN
hassl-4112	217	30	to	to	PART
hassl-4112	217	31	give	give	VERB
hassl-4112	217	32	value	value	NOUN
hassl-4112	217	33	close	close	ADV
hassl-4112	217	34	to	to	ADP
hassl-4112	217	35	the	the	DET
hassl-4112	217	36	other	other	ADJ
hassl-4112	217	37	variables	variable	NOUN
hassl-4112	217	38	.	.	PUNCT
hassl-4112	218	1	fourth	fourth	ADJ
hassl-4112	218	2	,	,	PUNCT
hassl-4112	218	3	variable	variable	ADJ
hassl-4112	218	4	financial	financial	ADJ
hassl-4112	218	5	leverage	leverage	NOUN
hassl-4112	218	6	(	(	PUNCT
hassl-4112	218	7	lev	lev	NOUN
hassl-4112	218	8	)	)	PUNCT
hassl-4112	218	9	is	be	AUX
hassl-4112	218	10	calculated	calculate	VERB
hassl-4112	218	11	as	as	ADP
hassl-4112	218	12	total	total	ADJ
hassl-4112	218	13	liabilities	liability	NOUN
hassl-4112	218	14	divided	divide	VERB
hassl-4112	218	15	by	by	ADP
hassl-4112	218	16	owners	owner	NOUN
hassl-4112	218	17	'	'	PART
hassl-4112	218	18	equity	equity	NOUN
hassl-4112	218	19	.	.	PUNCT
hassl-4112	219	1	the	the	DET
hassl-4112	219	2	financial	financial	ADJ
hassl-4112	219	3	leverage	leverage	NOUN
hassl-4112	219	4	ratio	ratio	NOUN
hassl-4112	219	5	reflects	reflect	VERB
hassl-4112	219	6	the	the	DET
hassl-4112	219	7	ability	ability	NOUN
hassl-4112	219	8	to	to	PART
hassl-4112	219	9	use	use	VERB
hassl-4112	219	10	debt	debt	NOUN
hassl-4112	219	11	to	to	PART
hassl-4112	219	12	increase	increase	VERB
hassl-4112	219	13	profits	profit	NOUN
hassl-4112	219	14	.	.	PUNCT
hassl-4112	220	1	with	with	ADP
hassl-4112	220	2	the	the	DET
hassl-4112	220	3	last	last	ADJ
hassl-4112	220	4	variables	variable	NOUN
hassl-4112	220	5	which	which	PRON
hassl-4112	220	6	are	be	AUX
hassl-4112	220	7	the	the	DET
hassl-4112	220	8	participation	participation	NOUN
hassl-4112	220	9	of	of	ADP
hassl-4112	220	10	foreign	foreign	ADJ
hassl-4112	220	11	ownership	ownership	NOUN
hassl-4112	220	12	(	(	PUNCT
hassl-4112	220	13	fo	fo	NOUN
hassl-4112	220	14	)	)	PUNCT
hassl-4112	220	15	and	and	CCONJ
hassl-4112	220	16	big4	big4	PROPN
hassl-4112	220	17	,	,	PUNCT
hassl-4112	220	18	i.e.	i.e.	X
hassl-4112	220	19	the	the	DET
hassl-4112	220	20	4	4	NUM
hassl-4112	220	21	biggest	big	ADJ
hassl-4112	220	22	banks	bank	NOUN
hassl-4112	220	23	in	in	ADP
hassl-4112	220	24	humanities	humanity	NOUN
hassl-4112	220	25	and	and	CCONJ
hassl-4112	220	26	social	social	ADJ
hassl-4112	220	27	sciences	science	NOUN
hassl-4112	220	28	letters	letter	NOUN
hassl-4112	220	29	,	,	PUNCT
hassl-4112	220	30	2025	2025	NUM
hassl-4112	220	31	,	,	PUNCT
hassl-4112	220	32	13(2	13(2	NUM
hassl-4112	220	33	):	):	PUNCT
hassl-4112	220	34	396	396	NUM
hassl-4112	220	35	-	-	SYM
hassl-4112	220	36	408	408	NUM
hassl-4112	220	37	404	404	NUM
hassl-4112	220	38	©	©	ADP
hassl-4112	220	39	2025	2025	NUM
hassl-4112	220	40	conscientia	conscientia	PROPN
hassl-4112	220	41	beam	beam	PROPN
hassl-4112	220	42	.	.	PUNCT
hassl-4112	221	1	all	all	DET
hassl-4112	221	2	rights	right	NOUN
hassl-4112	221	3	reserved	reserve	VERB
hassl-4112	221	4	.	.	PUNCT
hassl-4112	222	1	vietnam	vietnam	PROPN
hassl-4112	222	2	,	,	PUNCT
hassl-4112	222	3	dummy	dummy	ADJ
hassl-4112	222	4	variables	variable	NOUN
hassl-4112	222	5	will	will	AUX
hassl-4112	222	6	be	be	AUX
hassl-4112	222	7	used	use	VERB
hassl-4112	222	8	:	:	PUNCT
hassl-4112	222	9	foreign	foreign	ADJ
hassl-4112	222	10	ownership	ownership	NOUN
hassl-4112	222	11	(	(	PUNCT
hassl-4112	222	12	fo	fo	NOUN
hassl-4112	222	13	)	)	PUNCT
hassl-4112	222	14	(	(	PUNCT
hassl-4112	222	15	1	1	NUM
hassl-4112	222	16	if	if	SCONJ
hassl-4112	222	17	present	present	ADJ
hassl-4112	222	18	,	,	PUNCT
hassl-4112	222	19	0	0	NUM
hassl-4112	222	20	otherwise	otherwise	ADV
hassl-4112	222	21	)	)	PUNCT
hassl-4112	222	22	and	and	CCONJ
hassl-4112	222	23	big4	big4	NOUN
hassl-4112	222	24	status	status	NOUN
hassl-4112	222	25	(	(	PUNCT
hassl-4112	222	26	1	1	NUM
hassl-4112	222	27	if	if	SCONJ
hassl-4112	222	28	the	the	DET
hassl-4112	222	29	bank	bank	NOUN
hassl-4112	222	30	is	be	AUX
hassl-4112	222	31	one	one	NUM
hassl-4112	222	32	of	of	ADP
hassl-4112	222	33	the	the	DET
hassl-4112	222	34	four	four	NUM
hassl-4112	222	35	largest	large	ADJ
hassl-4112	222	36	in	in	ADP
hassl-4112	222	37	vietnam	vietnam	PROPN
hassl-4112	222	38	and	and	CCONJ
hassl-4112	222	39	0	0	NUM
hassl-4112	222	40	otherwise	otherwise	ADV
hassl-4112	222	41	)	)	PUNCT
hassl-4112	222	42	.	.	PUNCT
hassl-4112	223	1	4.3	4.3	NUM
hassl-4112	223	2	.	.	PUNCT
hassl-4112	224	1	data	datum	NOUN
hassl-4112	224	2	analysis	analysis	NOUN
hassl-4112	224	3	method	method	NOUN
hassl-4112	224	4	probit	probit	NOUN
hassl-4112	224	5	[	[	X
hassl-4112	224	6	ifrs]=	ifrs]=	PROPN
hassl-4112	224	7	β0	β0	PROPN
hassl-4112	224	8	+	+	CCONJ
hassl-4112	224	9	β1roait	β1roait	ADJ
hassl-4112	225	1	+	+	CCONJ
hassl-4112	225	2	β2roeit	β2roeit	PROPN
hassl-4112	226	1	+	+	CCONJ
hassl-4112	226	2	β3foit	β3foit	NOUN
hassl-4112	226	3	+	+	CCONJ
hassl-4112	226	4	β4lnsizeit	β4lnsizeit	NOUN
hassl-4112	227	1	+	+	NUM
hassl-4112	227	2	β5lnlevit	β5lnlevit	NOUN
hassl-4112	228	1	+	+	ADP
hassl-4112	228	2	β6carit	β6carit	ADJ
hassl-4112	228	3	+	+	NUM
hassl-4112	228	4	β7po	β7po	PUNCT
hassl-4112	228	5	it	it	PRON
hassl-4112	228	6	+	+	CCONJ
hassl-4112	228	7	β8big4it	β8big4it	PUNCT
hassl-4112	229	1	+	+	PUNCT
hassl-4112	229	2	+	+	ADJ
hassl-4112	229	3	εt	εt	INTJ
hassl-4112	229	4	in	in	ADP
hassl-4112	229	5	there	there	PRON
hassl-4112	229	6	β0	β0	ADJ
hassl-4112	229	7	:	:	PUNCT
hassl-4112	229	8	block	block	NOUN
hassl-4112	229	9	factor	factor	NOUN
hassl-4112	229	10	.	.	PUNCT
hassl-4112	230	1	β1	β1	NOUN
hassl-4112	230	2	,	,	PUNCT
hassl-4112	230	3	β2	β2	NOUN
hassl-4112	230	4	:	:	PUNCT
hassl-4112	230	5	factors	factor	NOUN
hassl-4112	230	6	.	.	PUNCT
hassl-4112	231	1	ɛ	ɛ	NOUN
hassl-4112	231	2	:	:	PUNCT
hassl-4112	231	3	model	model	NOUN
hassl-4112	231	4	error	error	NOUN
hassl-4112	231	5	.	.	PUNCT
hassl-4112	232	1	i	i	PRON
hassl-4112	232	2	:	:	PUNCT
hassl-4112	232	3	enterprise	enterprise	NOUN
hassl-4112	232	4	i.	i.	NOUN
hassl-4112	232	5	5	5	NUM
hassl-4112	232	6	.	.	PUNCT
hassl-4112	233	1	research	research	NOUN
hassl-4112	233	2	findings	finding	NOUN
hassl-4112	233	3	5.1	5.1	NUM
hassl-4112	233	4	.	.	PUNCT
hassl-4112	234	1	descriptive	descriptive	ADJ
hassl-4112	234	2	statistics	statistic	NOUN
hassl-4112	234	3	table	table	NOUN
hassl-4112	234	4	2	2	NUM
hassl-4112	234	5	.	.	PUNCT
hassl-4112	234	6	results	result	NOUN
hassl-4112	234	7	of	of	ADP
hassl-4112	234	8	descriptive	descriptive	ADJ
hassl-4112	234	9	statistics	statistic	NOUN
hassl-4112	234	10	.	.	PUNCT
hassl-4112	235	1	variables	variable	NOUN
hassl-4112	235	2	n	n	PRON
hassl-4112	235	3	mean	mean	VERB
hassl-4112	235	4	std.dev	std.dev	NUM
hassl-4112	235	5	minimum	minimum	ADJ
hassl-4112	235	6	maximum	maximum	PROPN
hassl-4112	235	7	ifrs	ifrs	NOUN
hassl-4112	235	8	182	182	NUM
hassl-4112	235	9	0.197	0.197	NUM
hassl-4112	235	10	0.399	0.399	NUM
hassl-4112	235	11	0	0	NUM
hassl-4112	235	12	1	1	NUM
hassl-4112	235	13	roe	roe	NOUN
hassl-4112	235	14	182	182	NUM
hassl-4112	235	15	0.010	0.010	NUM
hassl-4112	235	16	0.079	0.079	NUM
hassl-4112	235	17	-0.001	-0.001	NUM
hassl-4112	235	18	0.347	0.347	NUM
hassl-4112	235	19	roa	roa	NOUN
hassl-4112	235	20	182	182	NUM
hassl-4112	235	21	0.105	0.105	NUM
hassl-4112	235	22	0.007	0.007	NUM
hassl-4112	235	23	-0.006	-0.006	PROPN
hassl-4112	235	24	0.031	0.031	NUM
hassl-4112	235	25	car	car	NOUN
hassl-4112	235	26	182	182	NUM
hassl-4112	235	27	0.116	0.116	NUM
hassl-4112	235	28	0.024	0.024	NUM
hassl-4112	235	29	0.083	0.083	NUM
hassl-4112	235	30	0.221	0.221	NUM
hassl-4112	235	31	size	size	NOUN
hassl-4112	235	32	182	182	NUM
hassl-4112	235	33	32.959	32.959	NUM
hassl-4112	235	34	1.116	1.116	NUM
hassl-4112	235	35	30.645	30.645	NUM
hassl-4112	235	36	35.372	35.372	NUM
hassl-4112	235	37	lev	lev	NOUN
hassl-4112	235	38	182	182	NUM
hassl-4112	235	39	10.475	10.475	NUM
hassl-4112	235	40	5.761	5.761	NUM
hassl-4112	235	41	0.000	0.000	NUM
hassl-4112	235	42	24.619	24.619	NUM
hassl-4112	235	43	fo	fo	ADP
hassl-4112	235	44	182	182	NUM
hassl-4112	235	45	0.110	0.110	NUM
hassl-4112	235	46	0.110	0.110	NUM
hassl-4112	235	47	0	0	NUM
hassl-4112	235	48	0.3	0.3	NUM
hassl-4112	235	49	po	po	NOUN
hassl-4112	235	50	182	182	NUM
hassl-4112	235	51	0.565	0.565	NUM
hassl-4112	235	52	0.497	0.497	NUM
hassl-4112	235	53	0	0	NUM
hassl-4112	235	54	1	1	NUM
hassl-4112	235	55	big4	big4	NOUN
hassl-4112	235	56	182	182	NUM
hassl-4112	235	57	0.796	0.796	NUM
hassl-4112	235	58	0.403	0.403	NUM
hassl-4112	235	59	0	0	NUM
hassl-4112	235	60	1	1	NUM
hassl-4112	235	61	table	table	NOUN
hassl-4112	235	62	2	2	NUM
hassl-4112	235	63	presents	present	VERB
hassl-4112	235	64	a	a	DET
hassl-4112	235	65	comprehensive	comprehensive	ADJ
hassl-4112	235	66	overview	overview	NOUN
hassl-4112	235	67	of	of	ADP
hassl-4112	235	68	the	the	DET
hassl-4112	235	69	financial	financial	ADJ
hassl-4112	235	70	and	and	CCONJ
hassl-4112	235	71	operational	operational	ADJ
hassl-4112	235	72	characteristics	characteristic	NOUN
hassl-4112	235	73	of	of	ADP
hassl-4112	235	74	vietnamese	vietnamese	ADJ
hassl-4112	235	75	commercial	commercial	ADJ
hassl-4112	235	76	banks	bank	NOUN
hassl-4112	235	77	in	in	ADP
hassl-4112	235	78	relation	relation	NOUN
hassl-4112	235	79	to	to	ADP
hassl-4112	235	80	ifrs	ifrs	NOUN
hassl-4112	235	81	adoption	adoption	NOUN
hassl-4112	235	82	and	and	CCONJ
hassl-4112	235	83	other	other	ADJ
hassl-4112	235	84	key	key	ADJ
hassl-4112	235	85	performance	performance	NOUN
hassl-4112	235	86	metrics	metric	NOUN
hassl-4112	235	87	.	.	PUNCT
hassl-4112	236	1	the	the	DET
hassl-4112	236	2	mean	mean	ADJ
hassl-4112	236	3	ifrs	ifrs	NOUN
hassl-4112	236	4	adoption	adoption	NOUN
hassl-4112	236	5	rate	rate	NOUN
hassl-4112	236	6	is	be	AUX
hassl-4112	236	7	0.1666	0.1666	NUM
hassl-4112	236	8	with	with	ADP
hassl-4112	236	9	a	a	DET
hassl-4112	236	10	standard	standard	ADJ
hassl-4112	236	11	deviation	deviation	NOUN
hassl-4112	236	12	of	of	ADP
hassl-4112	236	13	0.3738	0.3738	NUM
hassl-4112	236	14	indicating	indicate	VERB
hassl-4112	236	15	a	a	DET
hassl-4112	236	16	significant	significant	ADJ
hassl-4112	236	17	variation	variation	NOUN
hassl-4112	236	18	in	in	ADP
hassl-4112	236	19	the	the	DET
hassl-4112	236	20	level	level	NOUN
hassl-4112	236	21	of	of	ADP
hassl-4112	236	22	ifrs	ifrs	ADJ
hassl-4112	236	23	integration	integration	NOUN
hassl-4112	236	24	across	across	ADP
hassl-4112	236	25	banks	bank	NOUN
hassl-4112	236	26	.	.	PUNCT
hassl-4112	237	1	the	the	DET
hassl-4112	237	2	adoption	adoption	NOUN
hassl-4112	237	3	rate	rate	NOUN
hassl-4112	237	4	ranges	range	VERB
hassl-4112	237	5	from	from	ADP
hassl-4112	237	6	0	0	NUM
hassl-4112	237	7	(	(	PUNCT
hassl-4112	237	8	no	no	DET
hassl-4112	237	9	adoption	adoption	NOUN
hassl-4112	237	10	)	)	PUNCT
hassl-4112	237	11	to	to	ADP
hassl-4112	237	12	1	1	NUM
hassl-4112	237	13	(	(	PUNCT
hassl-4112	237	14	full	full	ADJ
hassl-4112	237	15	adoption	adoption	NOUN
hassl-4112	237	16	)	)	PUNCT
hassl-4112	237	17	,	,	PUNCT
hassl-4112	237	18	reflecting	reflect	VERB
hassl-4112	237	19	diverse	diverse	ADJ
hassl-4112	237	20	approaches	approach	NOUN
hassl-4112	237	21	to	to	ADP
hassl-4112	237	22	ifrs	ifrs	NOUN
hassl-4112	237	23	implementation	implementation	NOUN
hassl-4112	237	24	.	.	PUNCT
hassl-4112	238	1	operational	operational	ADJ
hassl-4112	238	2	efficiencies	efficiency	NOUN
hassl-4112	238	3	across	across	ADP
hassl-4112	238	4	the	the	DET
hassl-4112	238	5	banks	bank	NOUN
hassl-4112	238	6	also	also	ADV
hassl-4112	238	7	show	show	VERB
hassl-4112	238	8	considerable	considerable	ADJ
hassl-4112	238	9	variation	variation	NOUN
hassl-4112	238	10	.	.	PUNCT
hassl-4112	239	1	the	the	DET
hassl-4112	239	2	mean	mean	ADJ
hassl-4112	239	3	return	return	NOUN
hassl-4112	239	4	on	on	ADP
hassl-4112	239	5	assets	asset	NOUN
hassl-4112	239	6	(	(	PUNCT
hassl-4112	239	7	roa	roa	NOUN
hassl-4112	239	8	)	)	PUNCT
hassl-4112	239	9	is	be	AUX
hassl-4112	239	10	0.0107	0.0107	NUM
hassl-4112	239	11	with	with	ADP
hassl-4112	239	12	a	a	DET
hassl-4112	239	13	range	range	NOUN
hassl-4112	239	14	spanning	span	VERB
hassl-4112	239	15	from	from	ADP
hassl-4112	239	16	nearly	nearly	ADV
hassl-4112	239	17	0	0	NUM
hassl-4112	239	18	to	to	ADP
hassl-4112	239	19	0.1112	0.1112	NUM
hassl-4112	239	20	signalling	signal	VERB
hassl-4112	239	21	differing	differ	VERB
hassl-4112	239	22	levels	level	NOUN
hassl-4112	239	23	of	of	ADP
hassl-4112	239	24	asset	asset	NOUN
hassl-4112	239	25	utilization	utilization	NOUN
hassl-4112	239	26	efficiency	efficiency	NOUN
hassl-4112	239	27	.	.	PUNCT
hassl-4112	240	1	the	the	DET
hassl-4112	240	2	capital	capital	NOUN
hassl-4112	240	3	adequacy	adequacy	NOUN
hassl-4112	240	4	ratio	ratio	NOUN
hassl-4112	240	5	(	(	PUNCT
hassl-4112	240	6	car	car	NOUN
hassl-4112	240	7	)	)	PUNCT
hassl-4112	240	8	shows	show	VERB
hassl-4112	240	9	a	a	DET
hassl-4112	240	10	mean	mean	NOUN
hassl-4112	240	11	of	of	ADP
hassl-4112	240	12	0.116	0.116	NUM
hassl-4112	240	13	and	and	CCONJ
hassl-4112	240	14	a	a	DET
hassl-4112	240	15	standard	standard	ADJ
hassl-4112	240	16	deviation	deviation	NOUN
hassl-4112	240	17	of	of	ADP
hassl-4112	240	18	0.024	0.024	NUM
hassl-4112	240	19	with	with	ADP
hassl-4112	240	20	values	value	NOUN
hassl-4112	240	21	ranging	range	VERB
hassl-4112	240	22	between	between	ADP
hassl-4112	240	23	0.083	0.083	NUM
hassl-4112	240	24	and	and	CCONJ
hassl-4112	240	25	0.221	0.221	NUM
hassl-4112	240	26	,	,	PUNCT
hassl-4112	240	27	underscoring	underscore	VERB
hassl-4112	240	28	the	the	DET
hassl-4112	240	29	variations	variation	NOUN
hassl-4112	240	30	in	in	ADP
hassl-4112	240	31	financial	financial	ADJ
hassl-4112	240	32	resilience	resilience	NOUN
hassl-4112	240	33	and	and	CCONJ
hassl-4112	240	34	capital	capital	NOUN
hassl-4112	240	35	buffer	buffer	NOUN
hassl-4112	240	36	strategies	strategy	NOUN
hassl-4112	240	37	among	among	ADP
hassl-4112	240	38	banks	bank	NOUN
hassl-4112	240	39	.	.	PUNCT
hassl-4112	241	1	enterprise	enterprise	NOUN
hassl-4112	241	2	size	size	NOUN
hassl-4112	241	3	(	(	PUNCT
hassl-4112	241	4	size	size	NOUN
hassl-4112	241	5	)	)	PUNCT
hassl-4112	241	6	measured	measure	VERB
hassl-4112	241	7	as	as	ADP
hassl-4112	241	8	the	the	DET
hassl-4112	241	9	log	log	NOUN
hassl-4112	241	10	of	of	ADP
hassl-4112	241	11	total	total	ADJ
hassl-4112	241	12	assets	asset	NOUN
hassl-4112	241	13	,	,	PUNCT
hassl-4112	241	14	averages	average	VERB
hassl-4112	241	15	32.959	32.959	NUM
hassl-4112	241	16	with	with	ADP
hassl-4112	241	17	a	a	DET
hassl-4112	241	18	standard	standard	ADJ
hassl-4112	241	19	deviation	deviation	NOUN
hassl-4112	241	20	of	of	ADP
hassl-4112	241	21	1.116	1.116	NUM
hassl-4112	241	22	.	.	PUNCT
hassl-4112	242	1	the	the	DET
hassl-4112	242	2	range	range	NOUN
hassl-4112	242	3	of	of	ADP
hassl-4112	242	4	size	size	NOUN
hassl-4112	242	5	values	value	NOUN
hassl-4112	242	6	from	from	ADP
hassl-4112	242	7	30.645	30.645	NUM
hassl-4112	242	8	to	to	ADP
hassl-4112	242	9	35.572	35.572	NUM
hassl-4112	242	10	indicates	indicate	VERB
hassl-4112	242	11	a	a	DET
hassl-4112	242	12	broad	broad	ADJ
hassl-4112	242	13	spectrum	spectrum	NOUN
hassl-4112	242	14	of	of	ADP
hassl-4112	242	15	bank	bank	NOUN
hassl-4112	242	16	sizes	size	NOUN
hassl-4112	242	17	,	,	PUNCT
hassl-4112	242	18	encompassing	encompass	VERB
hassl-4112	242	19	smaller	small	ADJ
hassl-4112	242	20	regional	regional	ADJ
hassl-4112	242	21	banks	bank	NOUN
hassl-4112	242	22	and	and	CCONJ
hassl-4112	242	23	large	large	ADJ
hassl-4112	242	24	-	-	PUNCT
hassl-4112	242	25	scale	scale	NOUN
hassl-4112	242	26	institutions	institution	NOUN
hassl-4112	242	27	.	.	PUNCT
hassl-4112	243	1	the	the	DET
hassl-4112	243	2	leverage	leverage	NOUN
hassl-4112	243	3	ratio	ratio	NOUN
hassl-4112	243	4	(	(	PUNCT
hassl-4112	243	5	lev	lev	NOUN
hassl-4112	243	6	)	)	PUNCT
hassl-4112	243	7	reveals	reveal	VERB
hassl-4112	243	8	significant	significant	ADJ
hassl-4112	243	9	heterogeneity	heterogeneity	NOUN
hassl-4112	243	10	with	with	ADP
hassl-4112	243	11	a	a	DET
hassl-4112	243	12	mean	mean	NOUN
hassl-4112	243	13	of	of	ADP
hassl-4112	243	14	10.475	10.475	NUM
hassl-4112	243	15	and	and	CCONJ
hassl-4112	243	16	a	a	DET
hassl-4112	243	17	standard	standard	ADJ
hassl-4112	243	18	deviation	deviation	NOUN
hassl-4112	243	19	of	of	ADP
hassl-4112	243	20	5.761	5.761	NUM
hassl-4112	243	21	.	.	PUNCT
hassl-4112	244	1	lev	lev	NOUN
hassl-4112	244	2	ranges	range	VERB
hassl-4112	244	3	from	from	ADP
hassl-4112	244	4	0	0	NUM
hassl-4112	244	5	to	to	ADP
hassl-4112	244	6	24.619	24.619	NUM
hassl-4112	244	7	emphasizing	emphasize	VERB
hassl-4112	244	8	diverse	diverse	ADJ
hassl-4112	244	9	approaches	approach	NOUN
hassl-4112	244	10	to	to	ADP
hassl-4112	244	11	capital	capital	NOUN
hassl-4112	244	12	structure	structure	NOUN
hassl-4112	244	13	and	and	CCONJ
hassl-4112	244	14	debt	debt	NOUN
hassl-4112	244	15	utilization	utilization	NOUN
hassl-4112	244	16	.	.	PUNCT
hassl-4112	245	1	the	the	DET
hassl-4112	245	2	proportion	proportion	NOUN
hassl-4112	245	3	of	of	ADP
hassl-4112	245	4	foreign	foreign	ADJ
hassl-4112	245	5	ownership	ownership	NOUN
hassl-4112	245	6	(	(	PUNCT
hassl-4112	245	7	fo	fo	NOUN
hassl-4112	245	8	)	)	PUNCT
hassl-4112	245	9	has	have	VERB
hassl-4112	245	10	a	a	DET
hassl-4112	245	11	mean	mean	NOUN
hassl-4112	245	12	of	of	ADP
hassl-4112	245	13	0.110	0.110	NUM
hassl-4112	245	14	and	and	CCONJ
hassl-4112	245	15	a	a	DET
hassl-4112	245	16	standard	standard	ADJ
hassl-4112	245	17	deviation	deviation	NOUN
hassl-4112	245	18	of	of	ADP
hassl-4112	245	19	0.110	0.110	NUM
hassl-4112	245	20	,	,	PUNCT
hassl-4112	245	21	varying	vary	VERB
hassl-4112	245	22	between	between	ADP
hassl-4112	245	23	0	0	NUM
hassl-4112	245	24	and	and	CCONJ
hassl-4112	245	25	0.3	0.3	NUM
hassl-4112	245	26	,	,	PUNCT
hassl-4112	245	27	reflecting	reflect	VERB
hassl-4112	245	28	differing	differ	VERB
hassl-4112	245	29	levels	level	NOUN
hassl-4112	245	30	of	of	ADP
hassl-4112	245	31	international	international	ADJ
hassl-4112	245	32	investor	investor	NOUN
hassl-4112	245	33	participation	participation	NOUN
hassl-4112	245	34	.	.	PUNCT
hassl-4112	246	1	government	government	NOUN
hassl-4112	246	2	policy	policy	NOUN
hassl-4112	246	3	(	(	PUNCT
hassl-4112	246	4	po	po	NOUN
hassl-4112	246	5	)	)	PUNCT
hassl-4112	246	6	displays	display	VERB
hassl-4112	246	7	a	a	DET
hassl-4112	246	8	mean	mean	NOUN
hassl-4112	246	9	of	of	ADP
hassl-4112	246	10	0.565	0.565	NUM
hassl-4112	246	11	with	with	ADP
hassl-4112	246	12	a	a	DET
hassl-4112	246	13	standard	standard	ADJ
hassl-4112	246	14	deviation	deviation	NOUN
hassl-4112	246	15	of	of	ADP
hassl-4112	246	16	0.497	0.497	NUM
hassl-4112	246	17	,	,	PUNCT
hassl-4112	246	18	spanning	span	VERB
hassl-4112	246	19	from	from	ADP
hassl-4112	246	20	0	0	NUM
hassl-4112	246	21	to	to	PART
hassl-4112	246	22	1	1	NUM
hassl-4112	246	23	highlighting	highlight	VERB
hassl-4112	246	24	the	the	DET
hassl-4112	246	25	variation	variation	NOUN
hassl-4112	246	26	in	in	ADP
hassl-4112	246	27	public	public	ADJ
hassl-4112	246	28	equity	equity	NOUN
hassl-4112	246	29	involvement	involvement	NOUN
hassl-4112	246	30	across	across	ADP
hassl-4112	246	31	the	the	DET
hassl-4112	246	32	sample	sample	NOUN
hassl-4112	246	33	.	.	PUNCT
hassl-4112	247	1	finally	finally	ADV
hassl-4112	247	2	,	,	PUNCT
hassl-4112	247	3	the	the	DET
hassl-4112	247	4	big4	big4	NOUN
hassl-4112	247	5	variable	variable	NOUN
hassl-4112	247	6	representing	represent	VERB
hassl-4112	247	7	membership	membership	NOUN
hassl-4112	247	8	in	in	ADP
hassl-4112	247	9	the	the	DET
hassl-4112	247	10	top	top	ADJ
hassl-4112	247	11	four	four	NUM
hassl-4112	247	12	largest	large	ADJ
hassl-4112	247	13	banks	bank	NOUN
hassl-4112	247	14	has	have	VERB
hassl-4112	247	15	a	a	DET
hassl-4112	247	16	mean	mean	NOUN
hassl-4112	247	17	of	of	ADP
hassl-4112	247	18	0.796	0.796	NUM
hassl-4112	247	19	and	and	CCONJ
hassl-4112	247	20	a	a	DET
hassl-4112	247	21	standard	standard	ADJ
hassl-4112	247	22	deviation	deviation	NOUN
hassl-4112	247	23	of	of	ADP
hassl-4112	247	24	0.403	0.403	NUM
hassl-4112	247	25	signifying	signify	VERB
hassl-4112	247	26	that	that	SCONJ
hassl-4112	247	27	approximately	approximately	ADV
hassl-4112	247	28	79.6	79.6	NUM
hassl-4112	247	29	%	%	NOUN
hassl-4112	247	30	of	of	ADP
hassl-4112	247	31	the	the	DET
hassl-4112	247	32	banks	bank	NOUN
hassl-4112	247	33	in	in	ADP
hassl-4112	247	34	the	the	DET
hassl-4112	247	35	sample	sample	NOUN
hassl-4112	247	36	belong	belong	VERB
hassl-4112	247	37	to	to	ADP
hassl-4112	247	38	the	the	DET
hassl-4112	247	39	big4	big4	NOUN
hassl-4112	247	40	group	group	NOUN
hassl-4112	247	41	.	.	PUNCT
hassl-4112	248	1	these	these	DET
hassl-4112	248	2	banks	bank	NOUN
hassl-4112	248	3	,	,	PUNCT
hassl-4112	248	4	characterized	characterize	VERB
hassl-4112	248	5	by	by	ADP
hassl-4112	248	6	larger	large	ADJ
hassl-4112	248	7	resource	resource	NOUN
hassl-4112	248	8	bases	basis	NOUN
hassl-4112	248	9	and	and	CCONJ
hassl-4112	248	10	more	more	ADV
hassl-4112	248	11	robust	robust	ADJ
hassl-4112	248	12	operational	operational	ADJ
hassl-4112	248	13	structures	structure	NOUN
hassl-4112	248	14	are	be	AUX
hassl-4112	248	15	better	well	ADV
hassl-4112	248	16	positioned	position	VERB
hassl-4112	248	17	to	to	PART
hassl-4112	248	18	adopt	adopt	VERB
hassl-4112	248	19	international	international	ADJ
hassl-4112	248	20	financial	financial	ADJ
hassl-4112	248	21	reporting	reporting	NOUN
hassl-4112	248	22	standards	standard	NOUN
hassl-4112	248	23	(	(	PUNCT
hassl-4112	248	24	ifrs	ifrs	PROPN
hassl-4112	248	25	)	)	PUNCT
hassl-4112	248	26	,	,	PUNCT
hassl-4112	248	27	thereby	thereby	ADV
hassl-4112	248	28	enhancing	enhance	VERB
hassl-4112	248	29	transparency	transparency	NOUN
hassl-4112	248	30	and	and	CCONJ
hassl-4112	248	31	global	global	ADJ
hassl-4112	248	32	alignment	alignment	NOUN
hassl-4112	248	33	.	.	PUNCT
hassl-4112	249	1	humanities	humanity	NOUN
hassl-4112	249	2	and	and	CCONJ
hassl-4112	249	3	social	social	ADJ
hassl-4112	249	4	sciences	science	NOUN
hassl-4112	249	5	letters	letter	NOUN
hassl-4112	249	6	,	,	PUNCT
hassl-4112	249	7	2025	2025	NUM
hassl-4112	249	8	,	,	PUNCT
hassl-4112	249	9	13(2	13(2	NUM
hassl-4112	249	10	):	):	PUNCT
hassl-4112	249	11	396	396	NUM
hassl-4112	249	12	-	-	SYM
hassl-4112	249	13	408	408	NUM
hassl-4112	249	14	405	405	NUM
hassl-4112	249	15	©	©	PROPN
hassl-4112	249	16	2025	2025	NUM
hassl-4112	249	17	conscientia	conscientia	PROPN
hassl-4112	249	18	beam	beam	PROPN
hassl-4112	249	19	.	.	PUNCT
hassl-4112	250	1	all	all	DET
hassl-4112	250	2	rights	right	NOUN
hassl-4112	250	3	reserved	reserve	VERB
hassl-4112	250	4	.	.	PUNCT
hassl-4112	251	1	5.2	5.2	NUM
hassl-4112	251	2	.	.	PUNCT
hassl-4112	251	3	correlation	correlation	NOUN
hassl-4112	251	4	test	test	NOUN
hassl-4112	251	5	table	table	NOUN
hassl-4112	251	6	3	3	NUM
hassl-4112	251	7	presents	present	VERB
hassl-4112	251	8	the	the	DET
hassl-4112	251	9	stata17	stata17	NOUN
hassl-4112	251	10	software	software	NOUN
hassl-4112	251	11	to	to	PART
hassl-4112	251	12	assess	assess	VERB
hassl-4112	251	13	pairwise	pairwise	NOUN
hassl-4112	251	14	correlations	correlation	NOUN
hassl-4112	251	15	and	and	CCONJ
hassl-4112	251	16	examine	examine	VERB
hassl-4112	251	17	the	the	DET
hassl-4112	251	18	relationships	relationship	NOUN
hassl-4112	251	19	between	between	ADP
hassl-4112	251	20	the	the	DET
hassl-4112	251	21	variables	variable	NOUN
hassl-4112	251	22	in	in	ADP
hassl-4112	251	23	the	the	DET
hassl-4112	251	24	model	model	NOUN
hassl-4112	251	25	.	.	PUNCT
hassl-4112	252	1	nine	nine	NUM
hassl-4112	252	2	variables	variable	NOUN
hassl-4112	252	3	were	be	AUX
hassl-4112	252	4	selected	select	VERB
hassl-4112	252	5	for	for	ADP
hassl-4112	252	6	the	the	DET
hassl-4112	252	7	analysis	analysis	NOUN
hassl-4112	252	8	with	with	ADP
hassl-4112	252	9	one	one	NUM
hassl-4112	252	10	being	be	AUX
hassl-4112	252	11	the	the	DET
hassl-4112	252	12	dependent	dependent	ADJ
hassl-4112	252	13	variable	variable	NOUN
hassl-4112	252	14	and	and	CCONJ
hassl-4112	252	15	the	the	DET
hassl-4112	252	16	remaining	remain	VERB
hassl-4112	252	17	eight	eight	NUM
hassl-4112	252	18	serving	serve	VERB
hassl-4112	252	19	as	as	ADP
hassl-4112	252	20	independent	independent	ADJ
hassl-4112	252	21	variables	variable	NOUN
hassl-4112	252	22	.	.	PUNCT
hassl-4112	253	1	the	the	DET
hassl-4112	253	2	data	data	NOUN
hassl-4112	253	3	analysis	analysis	NOUN
hassl-4112	253	4	tool	tool	NOUN
hassl-4112	253	5	was	be	AUX
hassl-4112	253	6	used	use	VERB
hassl-4112	253	7	to	to	PART
hassl-4112	253	8	perform	perform	VERB
hassl-4112	253	9	pairwise	pairwise	NOUN
hassl-4112	253	10	correlations	correlation	NOUN
hassl-4112	253	11	and	and	CCONJ
hassl-4112	253	12	run	run	VERB
hassl-4112	253	13	a	a	DET
hassl-4112	253	14	self	self	NOUN
hassl-4112	253	15	-	-	PUNCT
hassl-4112	253	16	correlation	correlation	NOUN
hassl-4112	253	17	test	test	NOUN
hassl-4112	253	18	.	.	PUNCT
hassl-4112	254	1	this	this	DET
hassl-4112	254	2	approach	approach	NOUN
hassl-4112	254	3	helps	help	VERB
hassl-4112	254	4	determine	determine	VERB
hassl-4112	254	5	whether	whether	SCONJ
hassl-4112	254	6	there	there	PRON
hassl-4112	254	7	is	be	VERB
hassl-4112	254	8	a	a	DET
hassl-4112	254	9	significant	significant	ADJ
hassl-4112	254	10	association	association	NOUN
hassl-4112	254	11	between	between	ADP
hassl-4112	254	12	the	the	DET
hassl-4112	254	13	variables	variable	NOUN
hassl-4112	254	14	.	.	PUNCT
hassl-4112	255	1	high	high	ADJ
hassl-4112	255	2	correlations	correlation	NOUN
hassl-4112	255	3	between	between	ADP
hassl-4112	255	4	variables	variable	NOUN
hassl-4112	255	5	can	can	AUX
hassl-4112	255	6	lead	lead	VERB
hassl-4112	255	7	to	to	ADP
hassl-4112	255	8	inefficient	inefficient	ADJ
hassl-4112	255	9	estimates	estimate	NOUN
hassl-4112	255	10	as	as	SCONJ
hassl-4112	255	11	the	the	DET
hassl-4112	255	12	standard	standard	ADJ
hassl-4112	255	13	errors	error	NOUN
hassl-4112	255	14	of	of	ADP
hassl-4112	255	15	the	the	DET
hassl-4112	255	16	coefficients	coefficient	NOUN
hassl-4112	255	17	would	would	AUX
hassl-4112	255	18	no	no	ADV
hassl-4112	255	19	longer	long	ADV
hassl-4112	255	20	be	be	AUX
hassl-4112	255	21	the	the	DET
hassl-4112	255	22	smallest	small	ADJ
hassl-4112	255	23	.	.	PUNCT
hassl-4112	256	1	in	in	ADP
hassl-4112	256	2	the	the	DET
hassl-4112	256	3	pairwise	pairwise	NOUN
hassl-4112	256	4	correlations	correlation	NOUN
hassl-4112	256	5	model	model	NOUN
hassl-4112	256	6	,	,	PUNCT
hassl-4112	256	7	the	the	DET
hassl-4112	256	8	correlation	correlation	NOUN
hassl-4112	256	9	coefficients	coefficient	NOUN
hassl-4112	256	10	fall	fall	VERB
hassl-4112	256	11	within	within	ADP
hassl-4112	256	12	the	the	DET
hassl-4112	256	13	range	range	NOUN
hassl-4112	256	14	of	of	ADP
hassl-4112	256	15	-1	-1	INTJ
hassl-4112	256	16	to	to	ADP
hassl-4112	256	17	1	1	NUM
hassl-4112	256	18	,	,	PUNCT
hassl-4112	256	19	indicating	indicate	VERB
hassl-4112	256	20	the	the	DET
hassl-4112	256	21	strength	strength	NOUN
hassl-4112	256	22	and	and	CCONJ
hassl-4112	256	23	direction	direction	NOUN
hassl-4112	256	24	of	of	ADP
hassl-4112	256	25	the	the	DET
hassl-4112	256	26	relationships	relationship	NOUN
hassl-4112	256	27	.	.	PUNCT
hassl-4112	257	1	the	the	DET
hassl-4112	257	2	correlation	correlation	NOUN
hassl-4112	257	3	analysis	analysis	NOUN
hassl-4112	257	4	indicates	indicate	VERB
hassl-4112	257	5	that	that	SCONJ
hassl-4112	257	6	there	there	PRON
hassl-4112	257	7	is	be	VERB
hassl-4112	257	8	generally	generally	ADV
hassl-4112	257	9	a	a	DET
hassl-4112	257	10	low	low	ADJ
hassl-4112	257	11	relationship	relationship	NOUN
hassl-4112	257	12	between	between	ADP
hassl-4112	257	13	most	most	ADJ
hassl-4112	257	14	of	of	ADP
hassl-4112	257	15	the	the	DET
hassl-4112	257	16	variables	variable	NOUN
hassl-4112	257	17	in	in	ADP
hassl-4112	257	18	the	the	DET
hassl-4112	257	19	model	model	NOUN
hassl-4112	257	20	including	include	VERB
hassl-4112	257	21	institutional	institutional	ADJ
hassl-4112	257	22	roa	roa	PROPN
hassl-4112	257	23	,	,	PUNCT
hassl-4112	257	24	roe	roe	NOUN
hassl-4112	257	25	,	,	PUNCT
hassl-4112	257	26	size	size	NOUN
hassl-4112	257	27	,	,	PUNCT
hassl-4112	257	28	lev	lev	NOUN
hassl-4112	257	29	,	,	PUNCT
hassl-4112	257	30	car	car	NOUN
hassl-4112	257	31	,	,	PUNCT
hassl-4112	257	32	fo	fo	INTJ
hassl-4112	257	33	(	(	PUNCT
hassl-4112	257	34	foreign	foreign	ADJ
hassl-4112	257	35	ownership	ownership	NOUN
hassl-4112	257	36	)	)	PUNCT
hassl-4112	257	37	,	,	PUNCT
hassl-4112	257	38	and	and	CCONJ
hassl-4112	257	39	po	po	INTJ
hassl-4112	257	40	(	(	PUNCT
hassl-4112	257	41	government	government	NOUN
hassl-4112	257	42	policy	policy	NOUN
hassl-4112	257	43	)	)	PUNCT
hassl-4112	257	44	.	.	PUNCT
hassl-4112	258	1	these	these	DET
hassl-4112	258	2	correlations	correlation	NOUN
hassl-4112	258	3	are	be	AUX
hassl-4112	258	4	all	all	ADV
hassl-4112	258	5	below	below	ADP
hassl-4112	258	6	80	80	NUM
hassl-4112	258	7	%	%	NOUN
hassl-4112	258	8	suggesting	suggest	VERB
hassl-4112	258	9	that	that	SCONJ
hassl-4112	258	10	multicollinearity	multicollinearity	NOUN
hassl-4112	258	11	is	be	AUX
hassl-4112	258	12	not	not	PART
hassl-4112	258	13	a	a	DET
hassl-4112	258	14	significant	significant	ADJ
hassl-4112	258	15	concern	concern	NOUN
hassl-4112	258	16	.	.	PUNCT
hassl-4112	259	1	the	the	DET
hassl-4112	259	2	model	model	NOUN
hassl-4112	259	3	can	can	AUX
hassl-4112	259	4	be	be	AUX
hassl-4112	259	5	considered	consider	VERB
hassl-4112	259	6	statistically	statistically	ADV
hassl-4112	259	7	significant	significant	ADJ
hassl-4112	259	8	as	as	SCONJ
hassl-4112	259	9	the	the	DET
hassl-4112	259	10	variables	variable	NOUN
hassl-4112	259	11	do	do	AUX
hassl-4112	259	12	not	not	PART
hassl-4112	259	13	exhibit	exhibit	VERB
hassl-4112	259	14	problematic	problematic	ADJ
hassl-4112	259	15	levels	level	NOUN
hassl-4112	259	16	of	of	ADP
hassl-4112	259	17	selfcorrelation	selfcorrelation	NOUN
hassl-4112	259	18	.	.	PUNCT
hassl-4112	260	1	based	base	VERB
hassl-4112	260	2	on	on	ADP
hassl-4112	260	3	the	the	DET
hassl-4112	260	4	results	result	NOUN
hassl-4112	260	5	,	,	PUNCT
hassl-4112	260	6	the	the	DET
hassl-4112	260	7	research	research	NOUN
hassl-4112	260	8	concludes	conclude	VERB
hassl-4112	260	9	that	that	SCONJ
hassl-4112	260	10	the	the	DET
hassl-4112	260	11	model	model	NOUN
hassl-4112	260	12	is	be	AUX
hassl-4112	260	13	economically	economically	ADV
hassl-4112	260	14	significant	significant	ADJ
hassl-4112	260	15	and	and	CCONJ
hassl-4112	260	16	free	free	ADJ
hassl-4112	260	17	from	from	ADP
hassl-4112	260	18	self	self	NOUN
hassl-4112	260	19	-	-	PUNCT
hassl-4112	260	20	correlation	correlation	NOUN
hassl-4112	260	21	issues	issue	NOUN
hassl-4112	260	22	making	make	VERB
hassl-4112	260	23	it	it	PRON
hassl-4112	260	24	a	a	DET
hassl-4112	260	25	reliable	reliable	ADJ
hassl-4112	260	26	basis	basis	NOUN
hassl-4112	260	27	for	for	ADP
hassl-4112	260	28	further	further	ADJ
hassl-4112	260	29	analysis	analysis	NOUN
hassl-4112	260	30	.	.	PUNCT
hassl-4112	261	1	table	table	NOUN
hassl-4112	261	2	3	3	NUM
hassl-4112	261	3	.	.	PUNCT
hassl-4112	261	4	correlation	correlation	NOUN
hassl-4112	261	5	matrix	matrix	NOUN
hassl-4112	261	6	between	between	ADP
hassl-4112	261	7	variables	variable	NOUN
hassl-4112	261	8	in	in	ADP
hassl-4112	261	9	the	the	DET
hassl-4112	261	10	model	model	NOUN
hassl-4112	261	11	.	.	PUNCT
hassl-4112	262	1	variables	variables	PROPN
hassl-4112	262	2	roe	roe	PROPN
hassl-4112	262	3	roa	roa	PROPN
hassl-4112	262	4	car	car	NOUN
hassl-4112	262	5	size	size	NOUN
hassl-4112	262	6	lev	lev	PROPN
hassl-4112	262	7	po	po	PROPN
hassl-4112	262	8	fo	fo	ADP
hassl-4112	262	9	big4	big4	PROPN
hassl-4112	262	10	ifrs	ifrs	PROPN
hassl-4112	262	11	roe	roe	PROPN
hassl-4112	262	12	1.000	1.000	NUM
hassl-4112	262	13	roa	roa	NOUN
hassl-4112	262	14	0.620	0.620	NUM
hassl-4112	262	15	0.000	0.000	NUM
hassl-4112	262	16	1.000	1.000	NUM
hassl-4112	262	17	car	car	NOUN
hassl-4112	262	18	-0.140	-0.140	NOUN
hassl-4112	262	19	0.071	0.071	NUM
hassl-4112	262	20	0.184	0.184	NUM
hassl-4112	262	21	0.017	0.017	NUM
hassl-4112	262	22	1.000	1.000	NUM
hassl-4112	262	23	size	size	NOUN
hassl-4112	262	24	0.424	0.424	NUM
hassl-4112	262	25	0.000	0.000	NUM
hassl-4112	262	26	0.475	0.475	NUM
hassl-4112	262	27	0.000	0.000	NUM
hassl-4112	262	28	-0.301	-0.301	PUNCT
hassl-4112	262	29	0.000	0.000	NUM
hassl-4112	262	30	1.000	1.000	NUM
hassl-4112	262	31	lev	lev	NOUN
hassl-4112	262	32	0.269	0.269	NUM
hassl-4112	262	33	0.000	0.000	NUM
hassl-4112	262	34	-0.345	-0.345	NUM
hassl-4112	262	35	0.000	0.000	NUM
hassl-4112	263	1	-0.417	-0.417	NOUN
hassl-4112	264	1	0.000	0.000	NUM
hassl-4112	264	2	0.016	0.016	NUM
hassl-4112	264	3	0.828	0.828	NUM
hassl-4112	264	4	1.000	1.000	NUM
hassl-4112	264	5	fo	fo	ADP
hassl-4112	264	6	0.357	0.357	NUM
hassl-4112	264	7	0.000	0.000	NUM
hassl-4112	264	8	0.526	0.526	NUM
hassl-4112	264	9	0.000	0.000	NUM
hassl-4112	264	10	0.118	0.118	NUM
hassl-4112	264	11	0.129	0.129	NUM
hassl-4112	264	12	0.396	0.396	NUM
hassl-4112	264	13	0.000	0.000	NUM
hassl-4112	264	14	-0.205	-0.205	NUM
hassl-4112	264	15	0.005	0.005	NUM
hassl-4112	264	16	1.00	1.00	NUM
hassl-4112	264	17	po	po	NOUN
hassl-4112	264	18	-0.030	-0.030	PUNCT
hassl-4112	264	19	0.000	0.000	NUM
hassl-4112	264	20	0.526	0.526	NUM
hassl-4112	264	21	0.000	0.000	NUM
hassl-4112	264	22	0.118	0.118	NUM
hassl-4112	264	23	0.129	0.129	NUM
hassl-4112	264	24	0.396	0.396	NUM
hassl-4112	264	25	0.000	0.000	NUM
hassl-4112	264	26	-0.304	-0.304	NUM
hassl-4112	264	27	0.000	0.000	NUM
hassl-4112	264	28	0.033	0.033	NUM
hassl-4112	264	29	0.655	0.655	NUM
hassl-4112	264	30	1.000	1.000	NUM
hassl-4112	264	31	big4	big4	NOUN
hassl-4112	264	32	0.420	0.420	NUM
hassl-4112	264	33	0.000	0.000	NUM
hassl-4112	264	34	0.457	0.457	NUM
hassl-4112	264	35	0.000	0.000	NUM
hassl-4112	264	36	-0.134	-0.134	NUM
hassl-4112	264	37	0.085	0.085	NUM
hassl-4112	264	38	0.544	0.544	NUM
hassl-4112	264	39	0.000	0.000	NUM
hassl-4112	264	40	-0.031	-0.031	NOUN
hassl-4112	264	41	0.674	0.674	NUM
hassl-4112	264	42	0.384	0.384	NUM
hassl-4112	264	43	0.000	0.000	NUM
hassl-4112	264	44	-0.001	-0.001	NUM
hassl-4112	264	45	0.982	0.982	NUM
hassl-4112	264	46	1.000	1.000	NUM
hassl-4112	264	47	ifrs	ifrs	NOUN
hassl-4112	264	48	0.201	0.201	NUM
hassl-4112	264	49	0.006	0.006	NUM
hassl-4112	264	50	0.338	0.338	NUM
hassl-4112	264	51	0.000	0.000	NUM
hassl-4112	264	52	-0.073	-0.073	ADP
hassl-4112	264	53	0.346	0.346	NUM
hassl-4112	264	54	0.470	0.470	NUM
hassl-4112	264	55	0.000	0.000	NUM
hassl-4112	264	56	-0.147	-0.147	NUM
hassl-4112	264	57	0.046	0.046	NUM
hassl-4112	264	58	0.197	0.197	NUM
hassl-4112	264	59	0.007	0.007	NUM
hassl-4112	264	60	0.295	0.295	NUM
hassl-4112	264	61	0.000	0.000	NUM
hassl-4112	264	62	0.250	0.250	NUM
hassl-4112	264	63	0.000	0.000	NUM
hassl-4112	264	64	1.000	1.000	NUM
hassl-4112	264	65	table	table	NOUN
hassl-4112	264	66	4	4	NUM
hassl-4112	264	67	.	.	PUNCT
hassl-4112	264	68	probit	probit	NOUN
hassl-4112	264	69	regression	regression	NOUN
hassl-4112	264	70	model	model	NOUN
hassl-4112	264	71	results	result	NOUN
hassl-4112	264	72	.	.	PUNCT
hassl-4112	265	1	ifrs	ifrs	PROPN
hassl-4112	265	2	coefficient	coefficient	NOUN
hassl-4112	265	3	std	std	PROPN
hassl-4112	265	4	.	.	PUNCT
hassl-4112	266	1	err	err	PROPN
hassl-4112	266	2	.	.	PUNCT
hassl-4112	267	1	z	z	NOUN
hassl-4112	267	2	p>|z|	p>|z|	AUX
hassl-4112	267	3	hypothesis	hypothesis	NOUN
hassl-4112	267	4	roe	roe	NOUN
hassl-4112	267	5	0.027	0.027	NUM
hassl-4112	267	6	2.759	2.759	NUM
hassl-4112	267	7	0.01	0.01	NUM
hassl-4112	267	8	0.992	0.992	NUM
hassl-4112	267	9	rejected	reject	VERB
hassl-4112	267	10	roa	roa	PROPN
hassl-4112	267	11	36.524	36.524	NUM
hassl-4112	267	12	30.542	30.542	NUM
hassl-4112	267	13	1.20	1.20	NUM
hassl-4112	267	14	0.186	0.186	NUM
hassl-4112	267	15	rejected	reject	VERB
hassl-4112	267	16	car	car	NOUN
hassl-4112	267	17	-9.844	-9.844	PUNCT
hassl-4112	267	18	10.249	10.249	NUM
hassl-4112	267	19	-0.96	-0.96	NUM
hassl-4112	267	20	0.337	0.337	NUM
hassl-4112	267	21	rejected	reject	VERB
hassl-4112	267	22	lnsize	lnsize	NOUN
hassl-4112	267	23	21.156	21.156	NUM
hassl-4112	267	24	5.592	5.592	NUM
hassl-4112	267	25	3.78	3.78	NUM
hassl-4112	267	26	0.000	0.000	NUM
hassl-4112	267	27	*	*	PUNCT
hassl-4112	267	28	*	*	PUNCT
hassl-4112	267	29	*	*	PUNCT
hassl-4112	267	30	accepted	accept	VERB
hassl-4112	267	31	lnlev	lnlev	NOUN
hassl-4112	267	32	-0.068	-0.068	PUNCT
hassl-4112	267	33	0.097	0.097	NUM
hassl-4112	267	34	-0.71	-0.71	NUM
hassl-4112	267	35	0.479	0.479	NUM
hassl-4112	267	36	rejected	reject	VERB
hassl-4112	267	37	fo	fo	ADP
hassl-4112	267	38	-0.161	-0.161	SYM
hassl-4112	267	39	1.413	1.413	NUM
hassl-4112	267	40	-0.11	-0.11	NUM
hassl-4112	267	41	0.909	0.909	NUM
hassl-4112	267	42	rejected	reject	VERB
hassl-4112	267	43	po	po	NOUN
hassl-4112	267	44	0.730	0.730	NUM
hassl-4112	267	45	0.332	0.332	NUM
hassl-4112	267	46	2.20	2.20	NUM
hassl-4112	267	47	0.028	0.028	NUM
hassl-4112	267	48	*	*	PUNCT
hassl-4112	267	49	*	*	PUNCT
hassl-4112	267	50	*	*	PUNCT
hassl-4112	267	51	accepted	accepted	ADJ
hassl-4112	267	52	big4	big4	NOUN
hassl-4112	267	53	0	0	NUM
hassl-4112	267	54	(	(	PUNCT
hassl-4112	267	55	omitted	omit	VERB
hassl-4112	267	56	)	)	PUNCT
hassl-4112	267	57	rejected	reject	VERB
hassl-4112	267	58	_	_	PROPN
hassl-4112	267	59	cons	con	NOUN
hassl-4112	267	60	-74.783	-74.783	PROPN
hassl-4112	267	61	19.901	19.901	NUM
hassl-4112	267	62	-3.76	-3.76	NUM
hassl-4112	267	63	0.000	0.000	NUM
hassl-4112	267	64	number	number	NOUN
hassl-4112	267	65	of	of	ADP
hassl-4112	267	66	obs	obs	PROPN
hassl-4112	267	67	.	.	PUNCT
hassl-4112	268	1	=	=	SYM
hassl-4112	268	2	136	136	NUM
hassl-4112	268	3	lr	lr	PROPN
hassl-4112	268	4	chi2(7	chi2(7	PROPN
hassl-4112	268	5	)	)	PUNCT
hassl-4112	269	1	=	=	PUNCT
hassl-4112	270	1	40.81	40.81	NUM
hassl-4112	270	2	prob	prob	NOUN
hassl-4112	270	3	>	>	X
hassl-4112	270	4	chi2	chi2	PROPN
hassl-4112	270	5	=	=	NOUN
hassl-4112	270	6	0.000	0.000	NUM
hassl-4112	270	7	pseudo	pseudo	NOUN
hassl-4112	270	8	r2	r2	NOUN
hassl-4112	270	9	=	=	PROPN
hassl-4112	270	10	0.279	0.279	NUM
hassl-4112	270	11	log	log	NOUN
hassl-4112	270	12	-	-	PUNCT
hassl-4112	270	13	likelihood	likelihood	NOUN
hassl-4112	270	14	=	=	SYM
hassl-4112	270	15	-52.596	-52.596	NOUN
hassl-4112	270	16	note	note	NOUN
hassl-4112	270	17	:	:	PUNCT
hassl-4112	270	18	(	(	PUNCT
hassl-4112	270	19	*	*	PUNCT
hassl-4112	270	20	*	*	PUNCT
hassl-4112	270	21	*	*	NOUN
hassl-4112	270	22	)	)	PUNCT
hassl-4112	270	23	significant	significant	ADJ
hassl-4112	270	24	at	at	ADP
hassl-4112	270	25	the	the	DET
hassl-4112	270	26	1	1	NUM
hassl-4112	270	27	%	%	NOUN
hassl-4112	270	28	level	level	NOUN
hassl-4112	270	29	.	.	PUNCT
hassl-4112	271	1	humanities	humanity	NOUN
hassl-4112	271	2	and	and	CCONJ
hassl-4112	271	3	social	social	ADJ
hassl-4112	271	4	sciences	science	NOUN
hassl-4112	271	5	letters	letter	NOUN
hassl-4112	271	6	,	,	PUNCT
hassl-4112	271	7	2025	2025	NUM
hassl-4112	271	8	,	,	PUNCT
hassl-4112	271	9	13(2	13(2	NUM
hassl-4112	271	10	):	):	PUNCT
hassl-4112	271	11	396	396	NUM
hassl-4112	271	12	-	-	SYM
hassl-4112	271	13	408	408	NUM
hassl-4112	271	14	406	406	NUM
hassl-4112	271	15	©	©	ADP
hassl-4112	271	16	2025	2025	NUM
hassl-4112	271	17	conscientia	conscientia	PROPN
hassl-4112	271	18	beam	beam	PROPN
hassl-4112	271	19	.	.	PUNCT
hassl-4112	272	1	all	all	DET
hassl-4112	272	2	rights	right	NOUN
hassl-4112	272	3	reserved	reserve	VERB
hassl-4112	272	4	.	.	PUNCT
hassl-4112	273	1	5.3	5.3	NUM
hassl-4112	273	2	.	.	PUNCT
hassl-4112	273	3	multivariate	multivariate	NOUN
hassl-4112	273	4	linear	linear	PROPN
hassl-4112	273	5	regression	regression	NOUN
hassl-4112	273	6	model	model	NOUN
hassl-4112	273	7	looking	look	VERB
hassl-4112	273	8	at	at	ADP
hassl-4112	273	9	table	table	NOUN
hassl-4112	273	10	4	4	NUM
hassl-4112	273	11	,	,	PUNCT
hassl-4112	273	12	the	the	DET
hassl-4112	273	13	coefficient	coefficient	NOUN
hassl-4112	273	14	values	value	NOUN
hassl-4112	273	15	in	in	ADP
hassl-4112	273	16	the	the	DET
hassl-4112	273	17	probit	probit	NOUN
hassl-4112	273	18	model	model	NOUN
hassl-4112	273	19	analysis	analysis	NOUN
hassl-4112	273	20	indicate	indicate	VERB
hassl-4112	273	21	the	the	DET
hassl-4112	273	22	relationships	relationship	NOUN
hassl-4112	273	23	between	between	ADP
hassl-4112	273	24	each	each	DET
hassl-4112	273	25	independent	independent	ADJ
hassl-4112	273	26	variable	variable	NOUN
hassl-4112	273	27	and	and	CCONJ
hassl-4112	273	28	the	the	DET
hassl-4112	273	29	dependent	dependent	ADJ
hassl-4112	273	30	variable	variable	NOUN
hassl-4112	273	31	highlighting	highlight	VERB
hassl-4112	273	32	both	both	CCONJ
hassl-4112	273	33	positive	positive	ADJ
hassl-4112	273	34	and	and	CCONJ
hassl-4112	273	35	negative	negative	ADJ
hassl-4112	273	36	influences	influence	NOUN
hassl-4112	273	37	.	.	PUNCT
hassl-4112	274	1	specifically	specifically	ADV
hassl-4112	274	2	,	,	PUNCT
hassl-4112	274	3	roa	roa	PROPN
hassl-4112	274	4	,	,	PUNCT
hassl-4112	274	5	the	the	DET
hassl-4112	274	6	natural	natural	ADJ
hassl-4112	274	7	logarithm	logarithm	NOUN
hassl-4112	274	8	of	of	ADP
hassl-4112	274	9	size	size	NOUN
hassl-4112	274	10	(	(	PUNCT
hassl-4112	274	11	lnsize	lnsize	NOUN
hassl-4112	274	12	)	)	PUNCT
hassl-4112	274	13	,	,	PUNCT
hassl-4112	274	14	and	and	CCONJ
hassl-4112	274	15	the	the	DET
hassl-4112	274	16	natural	natural	ADJ
hassl-4112	274	17	logarithm	logarithm	NOUN
hassl-4112	274	18	of	of	ADP
hassl-4112	274	19	leverage	leverage	NOUN
hassl-4112	274	20	(	(	PUNCT
hassl-4112	274	21	lnlev	lnlev	NOUN
hassl-4112	274	22	)	)	PUNCT
hassl-4112	274	23	exhibit	exhibit	VERB
hassl-4112	274	24	positive	positive	ADJ
hassl-4112	274	25	coefficients	coefficient	NOUN
hassl-4112	274	26	suggesting	suggest	VERB
hassl-4112	274	27	they	they	PRON
hassl-4112	274	28	positively	positively	ADV
hassl-4112	274	29	impact	impact	VERB
hassl-4112	274	30	ifrs	ifrs	NOUN
hassl-4112	274	31	adoption	adoption	NOUN
hassl-4112	274	32	.	.	PUNCT
hassl-4112	275	1	in	in	ADP
hassl-4112	275	2	contrast	contrast	NOUN
hassl-4112	275	3	,	,	PUNCT
hassl-4112	275	4	foreign	foreign	ADJ
hassl-4112	275	5	ownership	ownership	NOUN
hassl-4112	275	6	(	(	PUNCT
hassl-4112	275	7	fo	fo	NOUN
hassl-4112	275	8	)	)	PUNCT
hassl-4112	275	9	and	and	CCONJ
hassl-4112	275	10	roe	roe	PROPN
hassl-4112	275	11	are	be	AUX
hassl-4112	275	12	associated	associate	VERB
hassl-4112	275	13	with	with	ADP
hassl-4112	275	14	negative	negative	ADJ
hassl-4112	275	15	coefficients	coefficient	NOUN
hassl-4112	275	16	implying	imply	VERB
hassl-4112	275	17	they	they	PRON
hassl-4112	275	18	negatively	negatively	ADV
hassl-4112	275	19	affect	affect	VERB
hassl-4112	275	20	ifrs	ifrs	ADJ
hassl-4112	275	21	adoption	adoption	NOUN
hassl-4112	275	22	.	.	PUNCT
hassl-4112	276	1	6	6	X
hassl-4112	276	2	.	.	X
hassl-4112	276	3	results	result	NOUN
hassl-4112	276	4	and	and	CCONJ
hassl-4112	276	5	discussions	discussion	NOUN
hassl-4112	276	6	in	in	ADP
hassl-4112	276	7	this	this	DET
hassl-4112	276	8	study	study	NOUN
hassl-4112	276	9	,	,	PUNCT
hassl-4112	276	10	the	the	DET
hassl-4112	276	11	probit	probit	NOUN
hassl-4112	276	12	model	model	NOUN
hassl-4112	276	13	is	be	AUX
hassl-4112	276	14	used	use	VERB
hassl-4112	276	15	to	to	PART
hassl-4112	276	16	examine	examine	VERB
hassl-4112	276	17	the	the	DET
hassl-4112	276	18	impact	impact	NOUN
hassl-4112	276	19	of	of	ADP
hassl-4112	276	20	independent	independent	ADJ
hassl-4112	276	21	variables	variable	NOUN
hassl-4112	276	22	on	on	ADP
hassl-4112	276	23	a	a	DET
hassl-4112	276	24	dependent	dependent	ADJ
hassl-4112	276	25	variable	variable	NOUN
hassl-4112	276	26	according	accord	VERB
hassl-4112	276	27	to	to	ADP
hassl-4112	276	28	international	international	ADJ
hassl-4112	276	29	financial	financial	ADJ
hassl-4112	276	30	reporting	reporting	NOUN
hassl-4112	276	31	standards	standard	NOUN
hassl-4112	276	32	(	(	PUNCT
hassl-4112	276	33	ifrs	ifrs	PROPN
hassl-4112	276	34	)	)	PUNCT
hassl-4112	276	35	.	.	PUNCT
hassl-4112	277	1	the	the	DET
hassl-4112	277	2	results	result	NOUN
hassl-4112	277	3	show	show	VERB
hassl-4112	277	4	that	that	SCONJ
hassl-4112	277	5	only	only	ADV
hassl-4112	277	6	two	two	NUM
hassl-4112	277	7	variables	variable	NOUN
hassl-4112	277	8	,	,	PUNCT
hassl-4112	277	9	lnsize	lnsize	NOUN
hassl-4112	277	10	and	and	CCONJ
hassl-4112	277	11	po	po	NOUN
hassl-4112	277	12	are	be	AUX
hassl-4112	277	13	statistically	statistically	ADV
hassl-4112	277	14	significant	significant	ADJ
hassl-4112	277	15	.	.	PUNCT
hassl-4112	278	1	the	the	DET
hassl-4112	278	2	analysis	analysis	NOUN
hassl-4112	278	3	reveals	reveal	VERB
hassl-4112	278	4	that	that	SCONJ
hassl-4112	278	5	company	company	NOUN
hassl-4112	278	6	size	size	NOUN
hassl-4112	278	7	(	(	PUNCT
hassl-4112	278	8	lnsize	lnsize	NOUN
hassl-4112	278	9	)	)	PUNCT
hassl-4112	278	10	and	and	CCONJ
hassl-4112	278	11	government	government	NOUN
hassl-4112	278	12	policy	policy	NOUN
hassl-4112	278	13	(	(	PUNCT
hassl-4112	278	14	po	po	NOUN
hassl-4112	278	15	)	)	PUNCT
hassl-4112	278	16	are	be	AUX
hassl-4112	278	17	the	the	DET
hassl-4112	278	18	only	only	ADJ
hassl-4112	278	19	variables	variable	NOUN
hassl-4112	278	20	with	with	ADP
hassl-4112	278	21	statistically	statistically	ADV
hassl-4112	278	22	significant	significant	ADJ
hassl-4112	278	23	effects	effect	NOUN
hassl-4112	278	24	on	on	ADP
hassl-4112	278	25	ifrs	ifrs	NOUN
hassl-4112	278	26	compliance	compliance	NOUN
hassl-4112	278	27	.	.	PUNCT
hassl-4112	279	1	the	the	DET
hassl-4112	279	2	estimated	estimate	VERB
hassl-4112	279	3	coefficient	coefficient	NOUN
hassl-4112	279	4	for	for	ADP
hassl-4112	279	5	lnsize	lnsize	NOUN
hassl-4112	279	6	is	be	AUX
hassl-4112	279	7	21.1564	21.1564	NUM
hassl-4112	279	8	with	with	ADP
hassl-4112	279	9	a	a	DET
hassl-4112	279	10	standard	standard	ADJ
hassl-4112	279	11	error	error	NOUN
hassl-4112	279	12	of	of	ADP
hassl-4112	279	13	5.5926	5.5926	NUM
hassl-4112	279	14	,	,	PUNCT
hassl-4112	279	15	a	a	DET
hassl-4112	279	16	z	z	NOUN
hassl-4112	279	17	-	-	PUNCT
hassl-4112	279	18	value	value	NOUN
hassl-4112	279	19	of	of	ADP
hassl-4112	279	20	3.78	3.78	NUM
hassl-4112	279	21	,	,	PUNCT
hassl-4112	279	22	and	and	CCONJ
hassl-4112	279	23	a	a	DET
hassl-4112	279	24	p	p	NOUN
hassl-4112	279	25	-	-	PUNCT
hassl-4112	279	26	value	value	NOUN
hassl-4112	279	27	of	of	ADP
hassl-4112	279	28	0.000	0.000	NUM
hassl-4112	279	29	indicating	indicate	VERB
hassl-4112	279	30	significance	significance	NOUN
hassl-4112	279	31	at	at	ADP
hassl-4112	279	32	the	the	DET
hassl-4112	279	33	1	1	NUM
hassl-4112	279	34	%	%	NOUN
hassl-4112	279	35	level	level	NOUN
hassl-4112	279	36	.	.	PUNCT
hassl-4112	280	1	this	this	PRON
hassl-4112	280	2	suggests	suggest	VERB
hassl-4112	280	3	that	that	SCONJ
hassl-4112	280	4	larger	large	ADJ
hassl-4112	280	5	companies	company	NOUN
hassl-4112	280	6	are	be	AUX
hassl-4112	280	7	more	more	ADV
hassl-4112	280	8	likely	likely	ADJ
hassl-4112	280	9	to	to	PART
hassl-4112	280	10	comply	comply	VERB
hassl-4112	280	11	with	with	ADP
hassl-4112	280	12	ifrs	ifrs	PROPN
hassl-4112	280	13	due	due	ADP
hassl-4112	280	14	to	to	ADP
hassl-4112	280	15	their	their	PRON
hassl-4112	280	16	greater	great	ADJ
hassl-4112	280	17	resources	resource	NOUN
hassl-4112	280	18	,	,	PUNCT
hassl-4112	280	19	robust	robust	ADJ
hassl-4112	280	20	organizational	organizational	ADJ
hassl-4112	280	21	structures	structure	NOUN
hassl-4112	280	22	,	,	PUNCT
hassl-4112	280	23	and	and	CCONJ
hassl-4112	280	24	stronger	strong	ADJ
hassl-4112	280	25	stakeholder	stakeholder	NOUN
hassl-4112	280	26	pressure	pressure	NOUN
hassl-4112	280	27	.	.	PUNCT
hassl-4112	281	1	larger	large	ADJ
hassl-4112	281	2	firms	firm	NOUN
hassl-4112	281	3	typically	typically	ADV
hassl-4112	281	4	possess	possess	VERB
hassl-4112	281	5	well	well	ADV
hassl-4112	281	6	-	-	PUNCT
hassl-4112	281	7	established	establish	VERB
hassl-4112	281	8	internal	internal	ADJ
hassl-4112	281	9	financial	financial	ADJ
hassl-4112	281	10	systems	system	NOUN
hassl-4112	281	11	,	,	PUNCT
hassl-4112	281	12	experienced	experienced	ADJ
hassl-4112	281	13	audit	audit	NOUN
hassl-4112	281	14	teams	team	NOUN
hassl-4112	281	15	and	and	CCONJ
hassl-4112	281	16	the	the	DET
hassl-4112	281	17	ability	ability	NOUN
hassl-4112	281	18	to	to	PART
hassl-4112	281	19	hire	hire	VERB
hassl-4112	281	20	external	external	ADJ
hassl-4112	281	21	consultants	consultant	NOUN
hassl-4112	281	22	which	which	PRON
hassl-4112	281	23	facilitate	facilitate	VERB
hassl-4112	281	24	adherence	adherence	NOUN
hassl-4112	281	25	to	to	ADP
hassl-4112	281	26	complex	complex	ADJ
hassl-4112	281	27	standards	standard	NOUN
hassl-4112	281	28	like	like	ADP
hassl-4112	281	29	ifrs	ifrs	PROPN
hassl-4112	281	30	.	.	PUNCT
hassl-4112	282	1	similarly	similarly	ADV
hassl-4112	282	2	,	,	PUNCT
hassl-4112	282	3	government	government	NOUN
hassl-4112	282	4	policy	policy	NOUN
hassl-4112	282	5	(	(	PUNCT
hassl-4112	282	6	po	po	NOUN
hassl-4112	282	7	)	)	PUNCT
hassl-4112	282	8	shows	show	VERB
hassl-4112	282	9	a	a	DET
hassl-4112	282	10	positive	positive	ADJ
hassl-4112	282	11	and	and	CCONJ
hassl-4112	282	12	statistically	statistically	ADV
hassl-4112	282	13	significant	significant	ADJ
hassl-4112	282	14	relationship	relationship	NOUN
hassl-4112	282	15	with	with	ADP
hassl-4112	282	16	ifrs	ifrs	PROPN
hassl-4112	282	17	compliance	compliance	NOUN
hassl-4112	282	18	.	.	PUNCT
hassl-4112	283	1	the	the	DET
hassl-4112	283	2	estimated	estimate	VERB
hassl-4112	283	3	coefficient	coefficient	NOUN
hassl-4112	283	4	for	for	ADP
hassl-4112	283	5	po	po	PROPN
hassl-4112	283	6	is	be	AUX
hassl-4112	283	7	0.7509	0.7509	NUM
hassl-4112	283	8	with	with	ADP
hassl-4112	283	9	a	a	DET
hassl-4112	283	10	standard	standard	ADJ
hassl-4112	283	11	error	error	NOUN
hassl-4112	283	12	of	of	ADP
hassl-4112	283	13	0.3522	0.3522	NUM
hassl-4112	283	14	,	,	PUNCT
hassl-4112	283	15	a	a	DET
hassl-4112	283	16	z	z	NOUN
hassl-4112	283	17	-	-	PUNCT
hassl-4112	283	18	value	value	NOUN
hassl-4112	283	19	of	of	ADP
hassl-4112	283	20	2.20	2.20	NUM
hassl-4112	283	21	and	and	CCONJ
hassl-4112	283	22	a	a	DET
hassl-4112	283	23	p	p	NOUN
hassl-4112	283	24	-	-	PUNCT
hassl-4112	283	25	value	value	NOUN
hassl-4112	283	26	of	of	ADP
hassl-4112	283	27	0.028	0.028	NUM
hassl-4112	283	28	indicating	indicate	VERB
hassl-4112	283	29	significance	significance	NOUN
hassl-4112	283	30	at	at	ADP
hassl-4112	283	31	the	the	DET
hassl-4112	283	32	5	5	NUM
hassl-4112	283	33	%	%	NOUN
hassl-4112	283	34	level	level	NOUN
hassl-4112	283	35	.	.	PUNCT
hassl-4112	284	1	this	this	DET
hassl-4112	284	2	highlights	highlight	VERB
hassl-4112	284	3	the	the	DET
hassl-4112	284	4	crucial	crucial	ADJ
hassl-4112	284	5	role	role	NOUN
hassl-4112	284	6	of	of	ADP
hassl-4112	284	7	government	government	NOUN
hassl-4112	284	8	interventions	intervention	NOUN
hassl-4112	284	9	,	,	PUNCT
hassl-4112	284	10	such	such	ADJ
hassl-4112	284	11	as	as	ADP
hassl-4112	284	12	regulatory	regulatory	ADJ
hassl-4112	284	13	frameworks	framework	NOUN
hassl-4112	284	14	and	and	CCONJ
hassl-4112	284	15	incentives	incentive	NOUN
hassl-4112	284	16	in	in	ADP
hassl-4112	284	17	promoting	promote	VERB
hassl-4112	284	18	ifrs	ifrs	ADJ
hassl-4112	284	19	adoption	adoption	NOUN
hassl-4112	284	20	.	.	PUNCT
hassl-4112	285	1	however	however	ADV
hassl-4112	285	2	,	,	PUNCT
hassl-4112	285	3	the	the	DET
hassl-4112	285	4	effectiveness	effectiveness	NOUN
hassl-4112	285	5	of	of	ADP
hassl-4112	285	6	these	these	DET
hassl-4112	285	7	policies	policy	NOUN
hassl-4112	285	8	may	may	AUX
hassl-4112	285	9	depend	depend	VERB
hassl-4112	285	10	on	on	ADP
hassl-4112	285	11	the	the	DET
hassl-4112	285	12	strength	strength	NOUN
hassl-4112	285	13	and	and	CCONJ
hassl-4112	285	14	consistency	consistency	NOUN
hassl-4112	285	15	of	of	ADP
hassl-4112	285	16	their	their	PRON
hassl-4112	285	17	enforcement	enforcement	NOUN
hassl-4112	285	18	across	across	ADP
hassl-4112	285	19	different	different	ADJ
hassl-4112	285	20	regions	region	NOUN
hassl-4112	285	21	.	.	PUNCT
hassl-4112	286	1	in	in	ADP
hassl-4112	286	2	contrast	contrast	NOUN
hassl-4112	286	3	,	,	PUNCT
hassl-4112	286	4	other	other	ADJ
hassl-4112	286	5	variables	variable	NOUN
hassl-4112	286	6	in	in	ADP
hassl-4112	286	7	the	the	DET
hassl-4112	286	8	model	model	NOUN
hassl-4112	286	9	including	include	VERB
hassl-4112	286	10	roa	roa	PROPN
hassl-4112	286	11	,	,	PUNCT
hassl-4112	286	12	roe	roe	NOUN
hassl-4112	286	13	,	,	PUNCT
hassl-4112	286	14	leverage	leverage	NOUN
hassl-4112	286	15	(	(	PUNCT
hassl-4112	286	16	lnlev	lnlev	NOUN
hassl-4112	286	17	)	)	PUNCT
hassl-4112	286	18	,	,	PUNCT
hassl-4112	286	19	car	car	NOUN
hassl-4112	286	20	,	,	PUNCT
hassl-4112	286	21	and	and	CCONJ
hassl-4112	286	22	foreign	foreign	ADJ
hassl-4112	286	23	ownership	ownership	NOUN
hassl-4112	286	24	(	(	PUNCT
hassl-4112	286	25	fo	fo	NOUN
hassl-4112	286	26	)	)	PUNCT
hassl-4112	286	27	do	do	AUX
hassl-4112	286	28	not	not	PART
hassl-4112	286	29	exhibit	exhibit	VERB
hassl-4112	286	30	statistically	statistically	ADV
hassl-4112	286	31	significant	significant	ADJ
hassl-4112	286	32	relationships	relationship	NOUN
hassl-4112	286	33	with	with	ADP
hassl-4112	286	34	ifrs	ifrs	ADJ
hassl-4112	286	35	compliance	compliance	NOUN
hassl-4112	286	36	.	.	PUNCT
hassl-4112	287	1	the	the	DET
hassl-4112	287	2	estimated	estimate	VERB
hassl-4112	287	3	coefficient	coefficient	NOUN
hassl-4112	287	4	for	for	ADP
hassl-4112	287	5	roa	roa	PROPN
hassl-4112	287	6	is	be	AUX
hassl-4112	287	7	56.5246	56.5246	NUM
hassl-4112	287	8	with	with	ADP
hassl-4112	287	9	a	a	DET
hassl-4112	287	10	standard	standard	ADJ
hassl-4112	287	11	error	error	NOUN
hassl-4112	287	12	of	of	ADP
hassl-4112	287	13	50.3426	50.3426	NUM
hassl-4112	287	14	,	,	PUNCT
hassl-4112	287	15	a	a	DET
hassl-4112	287	16	z	z	NOUN
hassl-4112	287	17	-	-	PUNCT
hassl-4112	287	18	value	value	NOUN
hassl-4112	287	19	of	of	ADP
hassl-4112	287	20	1.20	1.20	NUM
hassl-4112	287	21	,	,	PUNCT
hassl-4112	287	22	and	and	CCONJ
hassl-4112	287	23	a	a	DET
hassl-4112	287	24	p	p	NOUN
hassl-4112	287	25	-	-	PUNCT
hassl-4112	287	26	value	value	NOUN
hassl-4112	287	27	of	of	ADP
hassl-4112	287	28	0.186	0.186	NUM
hassl-4112	287	29	suggesting	suggest	VERB
hassl-4112	287	30	that	that	SCONJ
hassl-4112	287	31	roa	roa	PROPN
hassl-4112	287	32	does	do	AUX
hassl-4112	287	33	not	not	PART
hassl-4112	287	34	significantly	significantly	ADV
hassl-4112	287	35	impact	impact	VERB
hassl-4112	287	36	ifrs	ifrs	NOUN
hassl-4112	287	37	compliance	compliance	NOUN
hassl-4112	287	38	.	.	PUNCT
hassl-4112	288	1	similarly	similarly	ADV
hassl-4112	288	2	,	,	PUNCT
hassl-4112	288	3	roe	roe	PROPN
hassl-4112	288	4	,	,	PUNCT
hassl-4112	288	5	with	with	ADP
hassl-4112	288	6	a	a	DET
hassl-4112	288	7	coefficient	coefficient	NOUN
hassl-4112	288	8	of	of	ADP
hassl-4112	288	9	0.0277	0.0277	NUM
hassl-4112	288	10	,	,	PUNCT
hassl-4112	288	11	a	a	DET
hassl-4112	288	12	standard	standard	ADJ
hassl-4112	288	13	error	error	NOUN
hassl-4112	288	14	of	of	ADP
hassl-4112	288	15	2.7535	2.7535	NUM
hassl-4112	288	16	,	,	PUNCT
hassl-4112	288	17	a	a	DET
hassl-4112	288	18	z	z	NOUN
hassl-4112	288	19	-	-	PUNCT
hassl-4112	288	20	value	value	NOUN
hassl-4112	288	21	of	of	ADP
hassl-4112	288	22	0.01	0.01	NUM
hassl-4112	288	23	,	,	PUNCT
hassl-4112	288	24	and	and	CCONJ
hassl-4112	288	25	a	a	DET
hassl-4112	288	26	p	p	NOUN
hassl-4112	288	27	-	-	PUNCT
hassl-4112	288	28	value	value	NOUN
hassl-4112	288	29	of	of	ADP
hassl-4112	288	30	0.992	0.992	NUM
hassl-4112	288	31	also	also	ADV
hassl-4112	288	32	lacks	lack	VERB
hassl-4112	288	33	statistical	statistical	ADJ
hassl-4112	288	34	significance	significance	NOUN
hassl-4112	288	35	.	.	PUNCT
hassl-4112	289	1	although	although	SCONJ
hassl-4112	289	2	both	both	PRON
hassl-4112	289	3	roa	roa	NOUN
hassl-4112	289	4	and	and	CCONJ
hassl-4112	289	5	roe	roe	PROPN
hassl-4112	289	6	are	be	AUX
hassl-4112	289	7	key	key	ADJ
hassl-4112	289	8	profitability	profitability	NOUN
hassl-4112	289	9	measures	measure	NOUN
hassl-4112	289	10	,	,	PUNCT
hassl-4112	289	11	their	their	PRON
hassl-4112	289	12	variability	variability	NOUN
hassl-4112	289	13	appears	appear	VERB
hassl-4112	289	14	insufficient	insufficient	ADJ
hassl-4112	289	15	to	to	PART
hassl-4112	289	16	drive	drive	VERB
hassl-4112	289	17	ifrs	ifrs	NOUN
hassl-4112	289	18	adoption	adoption	NOUN
hassl-4112	289	19	in	in	ADP
hassl-4112	289	20	this	this	DET
hassl-4112	289	21	context	context	NOUN
hassl-4112	289	22	.	.	PUNCT
hassl-4112	290	1	the	the	DET
hassl-4112	290	2	leverage	leverage	NOUN
hassl-4112	290	3	ratio	ratio	NOUN
hassl-4112	290	4	(	(	PUNCT
hassl-4112	290	5	lnlev	lnlev	NOUN
hassl-4112	290	6	)	)	PUNCT
hassl-4112	290	7	has	have	VERB
hassl-4112	290	8	an	an	DET
hassl-4112	290	9	estimated	estimate	VERB
hassl-4112	290	10	coefficient	coefficient	NOUN
hassl-4112	290	11	of	of	ADP
hassl-4112	290	12	-0.0687	-0.0687	NOUN
hassl-4112	290	13	,	,	PUNCT
hassl-4112	290	14	a	a	DET
hassl-4112	290	15	standard	standard	ADJ
hassl-4112	290	16	error	error	NOUN
hassl-4112	290	17	of	of	ADP
hassl-4112	290	18	0.0970	0.0970	NUM
hassl-4112	290	19	,	,	PUNCT
hassl-4112	290	20	a	a	DET
hassl-4112	290	21	z	z	NOUN
hassl-4112	290	22	-	-	PUNCT
hassl-4112	290	23	value	value	NOUN
hassl-4112	290	24	of	of	ADP
hassl-4112	290	25	0.71	0.71	NUM
hassl-4112	290	26	,	,	PUNCT
hassl-4112	290	27	and	and	CCONJ
hassl-4112	290	28	a	a	DET
hassl-4112	290	29	p	p	NOUN
hassl-4112	290	30	-	-	PUNCT
hassl-4112	290	31	value	value	NOUN
hassl-4112	290	32	of	of	ADP
hassl-4112	290	33	0.479	0.479	NUM
hassl-4112	290	34	indicating	indicate	VERB
hassl-4112	290	35	no	no	DET
hassl-4112	290	36	significant	significant	ADJ
hassl-4112	290	37	relationship	relationship	NOUN
hassl-4112	290	38	..	..	PUNCT
hassl-4112	290	39	this	this	PRON
hassl-4112	290	40	indicates	indicate	VERB
hassl-4112	290	41	that	that	SCONJ
hassl-4112	290	42	while	while	SCONJ
hassl-4112	290	43	financial	financial	ADJ
hassl-4112	290	44	leverage	leverage	NOUN
hassl-4112	290	45	is	be	AUX
hassl-4112	290	46	an	an	DET
hassl-4112	290	47	important	important	ADJ
hassl-4112	290	48	financial	financial	ADJ
hassl-4112	290	49	management	management	NOUN
hassl-4112	290	50	metric	metric	NOUN
hassl-4112	290	51	,	,	PUNCT
hassl-4112	290	52	it	it	PRON
hassl-4112	290	53	does	do	AUX
hassl-4112	290	54	not	not	PART
hassl-4112	290	55	have	have	VERB
hassl-4112	290	56	a	a	DET
hassl-4112	290	57	direct	direct	ADJ
hassl-4112	290	58	impact	impact	NOUN
hassl-4112	290	59	on	on	ADP
hassl-4112	290	60	ifrs	ifrs	ADJ
hassl-4112	290	61	compliance	compliance	NOUN
hassl-4112	290	62	within	within	ADP
hassl-4112	290	63	the	the	DET
hassl-4112	290	64	scope	scope	NOUN
hassl-4112	290	65	of	of	ADP
hassl-4112	290	66	the	the	DET
hassl-4112	290	67	study	study	NOUN
hassl-4112	290	68	.	.	PUNCT
hassl-4112	291	1	similarly	similarly	ADV
hassl-4112	291	2	,	,	PUNCT
hassl-4112	291	3	the	the	DET
hassl-4112	291	4	capital	capital	NOUN
hassl-4112	291	5	adequacy	adequacy	NOUN
hassl-4112	291	6	ratio	ratio	NOUN
hassl-4112	291	7	(	(	PUNCT
hassl-4112	291	8	car	car	NOUN
hassl-4112	291	9	)	)	PUNCT
hassl-4112	291	10	shows	show	VERB
hassl-4112	291	11	no	no	DET
hassl-4112	291	12	significant	significant	ADJ
hassl-4112	291	13	impact	impact	NOUN
hassl-4112	291	14	with	with	ADP
hassl-4112	291	15	an	an	DET
hassl-4112	291	16	estimated	estimate	VERB
hassl-4112	291	17	coefficient	coefficient	NOUN
hassl-4112	291	18	of	of	ADP
hassl-4112	291	19	9.8449	9.8449	NUM
hassl-4112	291	20	,	,	PUNCT
hassl-4112	291	21	a	a	DET
hassl-4112	291	22	standard	standard	ADJ
hassl-4112	291	23	error	error	NOUN
hassl-4112	291	24	of	of	ADP
hassl-4112	291	25	10.2499	10.2499	NUM
hassl-4112	291	26	,	,	PUNCT
hassl-4112	291	27	a	a	DET
hassl-4112	291	28	z	z	NOUN
hassl-4112	291	29	-	-	PUNCT
hassl-4112	291	30	value	value	NOUN
hassl-4112	291	31	of	of	ADP
hassl-4112	291	32	-0.96	-0.96	NOUN
hassl-4112	291	33	,	,	PUNCT
hassl-4112	291	34	and	and	CCONJ
hassl-4112	291	35	a	a	DET
hassl-4112	291	36	p	p	NOUN
hassl-4112	291	37	-	-	PUNCT
hassl-4112	291	38	value	value	NOUN
hassl-4112	291	39	of	of	ADP
hassl-4112	291	40	0.337	0.337	NUM
hassl-4112	291	41	.	.	PUNCT
hassl-4112	292	1	although	although	SCONJ
hassl-4112	292	2	car	car	NOUN
hassl-4112	292	3	reflects	reflect	VERB
hassl-4112	292	4	financial	financial	ADJ
hassl-4112	292	5	stability	stability	NOUN
hassl-4112	292	6	,	,	PUNCT
hassl-4112	292	7	it	it	PRON
hassl-4112	292	8	does	do	AUX
hassl-4112	292	9	not	not	PART
hassl-4112	292	10	appear	appear	VERB
hassl-4112	292	11	to	to	PART
hassl-4112	292	12	play	play	VERB
hassl-4112	292	13	a	a	DET
hassl-4112	292	14	direct	direct	ADJ
hassl-4112	292	15	role	role	NOUN
hassl-4112	292	16	in	in	ADP
hassl-4112	292	17	determining	determine	VERB
hassl-4112	292	18	ifrs	ifrs	ADJ
hassl-4112	292	19	compliance	compliance	NOUN
hassl-4112	292	20	.	.	PUNCT
hassl-4112	293	1	foreign	foreign	ADJ
hassl-4112	293	2	ownership	ownership	NOUN
hassl-4112	293	3	(	(	PUNCT
hassl-4112	293	4	fo	fo	NOUN
hassl-4112	293	5	)	)	PUNCT
hassl-4112	293	6	also	also	ADV
hassl-4112	293	7	fails	fail	VERB
hassl-4112	293	8	to	to	PART
hassl-4112	293	9	demonstrate	demonstrate	VERB
hassl-4112	293	10	statistical	statistical	ADJ
hassl-4112	293	11	significance	significance	NOUN
hassl-4112	293	12	with	with	ADP
hassl-4112	293	13	an	an	DET
hassl-4112	293	14	estimated	estimate	VERB
hassl-4112	293	15	coefficient	coefficient	NOUN
hassl-4112	293	16	of	of	ADP
hassl-4112	293	17	0.1616	0.1616	NUM
hassl-4112	293	18	,	,	PUNCT
hassl-4112	293	19	a	a	DET
hassl-4112	293	20	standard	standard	ADJ
hassl-4112	293	21	error	error	NOUN
hassl-4112	293	22	of	of	ADP
hassl-4112	293	23	1.4159	1.4159	NUM
hassl-4112	293	24	,	,	PUNCT
hassl-4112	293	25	a	a	DET
hassl-4112	293	26	z	z	NOUN
hassl-4112	293	27	-	-	PUNCT
hassl-4112	293	28	value	value	NOUN
hassl-4112	293	29	of	of	ADP
hassl-4112	293	30	-0.11	-0.11	NOUN
hassl-4112	293	31	,	,	PUNCT
hassl-4112	293	32	and	and	CCONJ
hassl-4112	293	33	a	a	DET
hassl-4112	293	34	p	p	NOUN
hassl-4112	293	35	-	-	PUNCT
hassl-4112	293	36	value	value	NOUN
hassl-4112	293	37	of	of	ADP
hassl-4112	293	38	0.909	0.909	NUM
hassl-4112	293	39	.	.	PUNCT
hassl-4112	294	1	this	this	DET
hassl-4112	294	2	study	study	NOUN
hassl-4112	294	3	finds	find	VERB
hassl-4112	294	4	no	no	DET
hassl-4112	294	5	strong	strong	ADJ
hassl-4112	294	6	evidence	evidence	NOUN
hassl-4112	294	7	to	to	PART
hassl-4112	294	8	support	support	VERB
hassl-4112	294	9	its	its	PRON
hassl-4112	294	10	influence	influence	NOUN
hassl-4112	294	11	on	on	ADP
hassl-4112	294	12	ifrs	ifrs	NOUN
hassl-4112	294	13	compliance	compliance	NOUN
hassl-4112	294	14	while	while	SCONJ
hassl-4112	294	15	foreign	foreign	ADJ
hassl-4112	294	16	ownership	ownership	NOUN
hassl-4112	294	17	is	be	AUX
hassl-4112	294	18	often	often	ADV
hassl-4112	294	19	associated	associate	VERB
hassl-4112	294	20	with	with	ADP
hassl-4112	294	21	improved	improved	ADJ
hassl-4112	294	22	governance	governance	NOUN
hassl-4112	294	23	and	and	CCONJ
hassl-4112	294	24	international	international	ADJ
hassl-4112	294	25	standard	standard	ADJ
hassl-4112	294	26	adherence	adherence	NOUN
hassl-4112	294	27	.	.	PUNCT
hassl-4112	295	1	7	7	X
hassl-4112	295	2	.	.	X
hassl-4112	295	3	conclusion	conclusion	NOUN
hassl-4112	295	4	the	the	DET
hassl-4112	295	5	findings	finding	NOUN
hassl-4112	295	6	underscore	underscore	VERB
hassl-4112	295	7	the	the	DET
hassl-4112	295	8	importance	importance	NOUN
hassl-4112	295	9	of	of	ADP
hassl-4112	295	10	company	company	NOUN
hassl-4112	295	11	size	size	NOUN
hassl-4112	295	12	and	and	CCONJ
hassl-4112	295	13	government	government	NOUN
hassl-4112	295	14	policy	policy	NOUN
hassl-4112	295	15	as	as	SCONJ
hassl-4112	295	16	critical	critical	ADJ
hassl-4112	295	17	drivers	driver	NOUN
hassl-4112	295	18	of	of	ADP
hassl-4112	295	19	ifrs	ifrs	NOUN
hassl-4112	295	20	compliance	compliance	NOUN
hassl-4112	295	21	emphasizing	emphasize	VERB
hassl-4112	295	22	the	the	DET
hassl-4112	295	23	need	need	NOUN
hassl-4112	295	24	for	for	ADP
hassl-4112	295	25	resources	resource	NOUN
hassl-4112	295	26	,	,	PUNCT
hassl-4112	295	27	governance	governance	NOUN
hassl-4112	295	28	,	,	PUNCT
hassl-4112	295	29	and	and	CCONJ
hassl-4112	295	30	regulatory	regulatory	ADJ
hassl-4112	295	31	support	support	NOUN
hassl-4112	295	32	.	.	PUNCT
hassl-4112	296	1	other	other	ADJ
hassl-4112	296	2	financial	financial	ADJ
hassl-4112	296	3	and	and	CCONJ
hassl-4112	296	4	ownership	ownership	NOUN
hassl-4112	296	5	characteristics	characteristic	NOUN
hassl-4112	296	6	such	such	ADJ
hassl-4112	296	7	as	as	ADP
hassl-4112	296	8	profitability	profitability	NOUN
hassl-4112	296	9	,	,	PUNCT
hassl-4112	296	10	leverage	leverage	NOUN
hassl-4112	296	11	,	,	PUNCT
hassl-4112	296	12	capital	capital	NOUN
hassl-4112	296	13	adequacy	adequacy	NOUN
hassl-4112	296	14	,	,	PUNCT
hassl-4112	296	15	and	and	CCONJ
hassl-4112	296	16	foreign	foreign	ADJ
hassl-4112	296	17	ownership	ownership	NOUN
hassl-4112	296	18	appear	appear	VERB
hassl-4112	296	19	less	less	ADV
hassl-4112	296	20	influential	influential	ADJ
hassl-4112	296	21	suggesting	suggest	VERB
hassl-4112	296	22	that	that	SCONJ
hassl-4112	296	23	internal	internal	ADJ
hassl-4112	296	24	organizational	organizational	ADJ
hassl-4112	296	25	capacity	capacity	NOUN
hassl-4112	296	26	and	and	CCONJ
hassl-4112	296	27	external	external	ADJ
hassl-4112	296	28	regulatory	regulatory	ADJ
hassl-4112	296	29	environments	environment	NOUN
hassl-4112	296	30	play	play	VERB
hassl-4112	296	31	more	more	ADV
hassl-4112	296	32	pivotal	pivotal	ADJ
hassl-4112	296	33	roles	role	NOUN
hassl-4112	296	34	in	in	ADP
hassl-4112	296	35	ifrs	ifrs	PROPN
hassl-4112	296	36	adoption.first	adoption.first	ADV
hassl-4112	296	37	,	,	PUNCT
hassl-4112	296	38	the	the	DET
hassl-4112	296	39	study	study	NOUN
hassl-4112	296	40	introduces	introduce	VERB
hassl-4112	296	41	several	several	ADJ
hassl-4112	296	42	new	new	ADJ
hassl-4112	296	43	variables	variable	NOUN
hassl-4112	296	44	,	,	PUNCT
hassl-4112	296	45	including	include	VERB
hassl-4112	296	46	capital	capital	NOUN
hassl-4112	296	47	adequacy	adequacy	NOUN
hassl-4112	296	48	ratio	ratio	NOUN
hassl-4112	296	49	(	(	PUNCT
hassl-4112	296	50	car	car	NOUN
hassl-4112	296	51	)	)	PUNCT
hassl-4112	296	52	and	and	CCONJ
hassl-4112	296	53	profitability	profitability	NOUN
hassl-4112	296	54	.	.	PUNCT
hassl-4112	297	1	these	these	DET
hassl-4112	297	2	variables	variable	NOUN
hassl-4112	297	3	were	be	AUX
hassl-4112	297	4	chosen	choose	VERB
hassl-4112	297	5	based	base	VERB
hassl-4112	297	6	on	on	ADP
hassl-4112	297	7	individual	individual	ADJ
hassl-4112	297	8	and	and	CCONJ
hassl-4112	297	9	group	group	NOUN
hassl-4112	297	10	perspectives	perspective	NOUN
hassl-4112	297	11	but	but	CCONJ
hassl-4112	297	12	the	the	DET
hassl-4112	297	13	relationship	relationship	NOUN
hassl-4112	297	14	between	between	ADP
hassl-4112	297	15	humanities	humanity	NOUN
hassl-4112	297	16	and	and	CCONJ
hassl-4112	297	17	social	social	ADJ
hassl-4112	297	18	sciences	science	NOUN
hassl-4112	297	19	letters	letter	NOUN
hassl-4112	297	20	,	,	PUNCT
hassl-4112	297	21	2025	2025	NUM
hassl-4112	297	22	,	,	PUNCT
hassl-4112	297	23	13(2	13(2	NUM
hassl-4112	297	24	):	):	PUNCT
hassl-4112	297	25	396	396	NUM
hassl-4112	297	26	-	-	SYM
hassl-4112	297	27	408	408	NUM
hassl-4112	297	28	407	407	NUM
hassl-4112	297	29	©	©	ADP
hassl-4112	297	30	2025	2025	NUM
hassl-4112	297	31	conscientia	conscientia	PROPN
hassl-4112	297	32	beam	beam	PROPN
hassl-4112	297	33	.	.	PUNCT
hassl-4112	298	1	all	all	DET
hassl-4112	298	2	rights	right	NOUN
hassl-4112	298	3	reserved	reserve	VERB
hassl-4112	298	4	.	.	PUNCT
hassl-4112	299	1	these	these	DET
hassl-4112	299	2	variables	variable	NOUN
hassl-4112	299	3	and	and	CCONJ
hassl-4112	299	4	ifrs	ifrs	NOUN
hassl-4112	299	5	compliance	compliance	NOUN
hassl-4112	299	6	has	have	AUX
hassl-4112	299	7	not	not	PART
hassl-4112	299	8	been	be	AUX
hassl-4112	299	9	extensively	extensively	ADV
hassl-4112	299	10	explored	explore	VERB
hassl-4112	299	11	in	in	ADP
hassl-4112	299	12	the	the	DET
hassl-4112	299	13	existing	exist	VERB
hassl-4112	299	14	literature	literature	NOUN
hassl-4112	299	15	.	.	PUNCT
hassl-4112	300	1	therefore	therefore	ADV
hassl-4112	300	2	,	,	PUNCT
hassl-4112	300	3	future	future	ADJ
hassl-4112	300	4	research	research	NOUN
hassl-4112	300	5	could	could	AUX
hassl-4112	300	6	benefit	benefit	VERB
hassl-4112	300	7	from	from	ADP
hassl-4112	300	8	a	a	DET
hassl-4112	300	9	more	more	ADV
hassl-4112	300	10	thorough	thorough	ADJ
hassl-4112	300	11	theoretical	theoretical	ADJ
hassl-4112	300	12	exploration	exploration	NOUN
hassl-4112	300	13	of	of	ADP
hassl-4112	300	14	these	these	DET
hassl-4112	300	15	variables	variable	NOUN
hassl-4112	300	16	to	to	PART
hassl-4112	300	17	better	well	ADV
hassl-4112	300	18	understand	understand	VERB
hassl-4112	300	19	their	their	PRON
hassl-4112	300	20	impact	impact	NOUN
hassl-4112	300	21	on	on	ADP
hassl-4112	300	22	ifrs	ifrs	ADJ
hassl-4112	300	23	adoption	adoption	NOUN
hassl-4112	300	24	.	.	PUNCT
hassl-4112	301	1	second	second	ADV
hassl-4112	301	2	,	,	PUNCT
hassl-4112	301	3	the	the	DET
hassl-4112	301	4	scope	scope	NOUN
hassl-4112	301	5	of	of	ADP
hassl-4112	301	6	the	the	DET
hassl-4112	301	7	study	study	NOUN
hassl-4112	301	8	is	be	AUX
hassl-4112	301	9	limited	limit	VERB
hassl-4112	301	10	to	to	ADP
hassl-4112	301	11	vietnamese	vietnamese	ADJ
hassl-4112	301	12	commercial	commercial	ADJ
hassl-4112	301	13	banks	bank	NOUN
hassl-4112	301	14	which	which	PRON
hassl-4112	301	15	restrict	restrict	VERB
hassl-4112	301	16	the	the	DET
hassl-4112	301	17	generalizability	generalizability	NOUN
hassl-4112	301	18	of	of	ADP
hassl-4112	301	19	the	the	DET
hassl-4112	301	20	findings	finding	NOUN
hassl-4112	301	21	.	.	PUNCT
hassl-4112	302	1	the	the	DET
hassl-4112	302	2	sample	sample	NOUN
hassl-4112	302	3	size	size	NOUN
hassl-4112	302	4	is	be	AUX
hassl-4112	302	5	relatively	relatively	ADV
hassl-4112	302	6	small	small	ADJ
hassl-4112	302	7	and	and	CCONJ
hassl-4112	302	8	this	this	PRON
hassl-4112	302	9	may	may	AUX
hassl-4112	302	10	affect	affect	VERB
hassl-4112	302	11	the	the	DET
hassl-4112	302	12	statistical	statistical	ADJ
hassl-4112	302	13	power	power	NOUN
hassl-4112	302	14	of	of	ADP
hassl-4112	302	15	the	the	DET
hassl-4112	302	16	results	result	NOUN
hassl-4112	302	17	.	.	PUNCT
hassl-4112	303	1	moreover	moreover	ADV
hassl-4112	303	2	,	,	PUNCT
hassl-4112	303	3	focusing	focus	VERB
hassl-4112	303	4	on	on	ADP
hassl-4112	303	5	a	a	DET
hassl-4112	303	6	single	single	ADJ
hassl-4112	303	7	country	country	NOUN
hassl-4112	303	8	means	mean	VERB
hassl-4112	303	9	that	that	SCONJ
hassl-4112	303	10	the	the	DET
hassl-4112	303	11	study	study	NOUN
hassl-4112	303	12	does	do	AUX
hassl-4112	303	13	not	not	PART
hassl-4112	303	14	account	account	VERB
hassl-4112	303	15	for	for	ADP
hassl-4112	303	16	variations	variation	NOUN
hassl-4112	303	17	in	in	ADP
hassl-4112	303	18	ifrs	ifrs	ADJ
hassl-4112	303	19	adoption	adoption	NOUN
hassl-4112	303	20	practices	practice	NOUN
hassl-4112	303	21	across	across	ADP
hassl-4112	303	22	different	different	ADJ
hassl-4112	303	23	countries	country	NOUN
hassl-4112	303	24	,	,	PUNCT
hassl-4112	303	25	regulatory	regulatory	ADJ
hassl-4112	303	26	environments	environment	NOUN
hassl-4112	303	27	or	or	CCONJ
hassl-4112	303	28	banking	banking	NOUN
hassl-4112	303	29	systems	system	NOUN
hassl-4112	303	30	.	.	PUNCT
hassl-4112	304	1	given	give	VERB
hassl-4112	304	2	the	the	DET
hassl-4112	304	3	limitations	limitation	NOUN
hassl-4112	304	4	identified	identify	VERB
hassl-4112	304	5	,	,	PUNCT
hassl-4112	304	6	there	there	PRON
hassl-4112	304	7	are	be	VERB
hassl-4112	304	8	several	several	ADJ
hassl-4112	304	9	potential	potential	ADJ
hassl-4112	304	10	avenues	avenue	NOUN
hassl-4112	304	11	for	for	ADP
hassl-4112	304	12	future	future	ADJ
hassl-4112	304	13	research	research	NOUN
hassl-4112	304	14	to	to	PART
hassl-4112	304	15	build	build	VERB
hassl-4112	304	16	upon	upon	SCONJ
hassl-4112	304	17	and	and	CCONJ
hassl-4112	304	18	improve	improve	VERB
hassl-4112	304	19	upon	upon	SCONJ
hassl-4112	304	20	the	the	DET
hassl-4112	304	21	current	current	ADJ
hassl-4112	304	22	study	study	NOUN
hassl-4112	304	23	.	.	PUNCT
hassl-4112	305	1	first	first	ADV
hassl-4112	305	2	,	,	PUNCT
hassl-4112	305	3	future	future	ADJ
hassl-4112	305	4	research	research	NOUN
hassl-4112	305	5	should	should	AUX
hassl-4112	305	6	aim	aim	VERB
hassl-4112	305	7	to	to	PART
hassl-4112	305	8	strengthen	strengthen	VERB
hassl-4112	305	9	the	the	DET
hassl-4112	305	10	theoretical	theoretical	ADJ
hassl-4112	305	11	framework	framework	NOUN
hassl-4112	305	12	regarding	regard	VERB
hassl-4112	305	13	the	the	DET
hassl-4112	305	14	relationship	relationship	NOUN
hassl-4112	305	15	between	between	ADP
hassl-4112	305	16	new	new	ADJ
hassl-4112	305	17	variables	variable	NOUN
hassl-4112	305	18	such	such	ADJ
hassl-4112	305	19	as	as	ADP
hassl-4112	305	20	car	car	NOUN
hassl-4112	305	21	,	,	PUNCT
hassl-4112	305	22	po	po	NOUN
hassl-4112	305	23	and	and	CCONJ
hassl-4112	305	24	ifrs	ifrs	PROPN
hassl-4112	305	25	compliance	compliance	NOUN
hassl-4112	305	26	.	.	PUNCT
hassl-4112	306	1	a	a	DET
hassl-4112	306	2	deeper	deep	ADJ
hassl-4112	306	3	understanding	understanding	NOUN
hassl-4112	306	4	of	of	ADP
hassl-4112	306	5	the	the	DET
hassl-4112	306	6	causal	causal	ADJ
hassl-4112	306	7	mechanisms	mechanism	NOUN
hassl-4112	306	8	between	between	ADP
hassl-4112	306	9	these	these	DET
hassl-4112	306	10	variables	variable	NOUN
hassl-4112	306	11	will	will	AUX
hassl-4112	306	12	provide	provide	VERB
hassl-4112	306	13	more	more	ADJ
hassl-4112	306	14	insight	insight	NOUN
hassl-4112	306	15	into	into	ADP
hassl-4112	306	16	how	how	SCONJ
hassl-4112	306	17	ifrs	ifrs	ADJ
hassl-4112	306	18	adoption	adoption	NOUN
hassl-4112	306	19	influences	influence	VERB
hassl-4112	306	20	credit	credit	NOUN
hassl-4112	306	21	risk	risk	NOUN
hassl-4112	306	22	management	management	NOUN
hassl-4112	306	23	and	and	CCONJ
hassl-4112	306	24	financial	financial	ADJ
hassl-4112	306	25	transparency	transparency	NOUN
hassl-4112	306	26	.	.	PUNCT
hassl-4112	307	1	researchers	researcher	NOUN
hassl-4112	307	2	could	could	AUX
hassl-4112	307	3	either	either	CCONJ
hassl-4112	307	4	explore	explore	VERB
hassl-4112	307	5	existing	exist	VERB
hassl-4112	307	6	financial	financial	ADJ
hassl-4112	307	7	theories	theory	NOUN
hassl-4112	307	8	or	or	CCONJ
hassl-4112	307	9	develop	develop	VERB
hassl-4112	307	10	new	new	ADJ
hassl-4112	307	11	models	model	NOUN
hassl-4112	307	12	to	to	PART
hassl-4112	307	13	better	well	ADV
hassl-4112	307	14	explain	explain	VERB
hassl-4112	307	15	these	these	DET
hassl-4112	307	16	relationships	relationship	NOUN
hassl-4112	307	17	in	in	ADP
hassl-4112	307	18	the	the	DET
hassl-4112	307	19	context	context	NOUN
hassl-4112	307	20	of	of	ADP
hassl-4112	307	21	ifrs	ifrs	PROPN
hassl-4112	307	22	compliance	compliance	NOUN
hassl-4112	307	23	.	.	PUNCT
hassl-4112	308	1	second	second	ADJ
hassl-4112	308	2	,	,	PUNCT
hassl-4112	308	3	expanding	expand	VERB
hassl-4112	308	4	the	the	DET
hassl-4112	308	5	scope	scope	NOUN
hassl-4112	308	6	of	of	ADP
hassl-4112	308	7	the	the	DET
hassl-4112	308	8	study	study	NOUN
hassl-4112	308	9	is	be	AUX
hassl-4112	308	10	crucial	crucial	ADJ
hassl-4112	308	11	for	for	ADP
hassl-4112	308	12	increasing	increase	VERB
hassl-4112	308	13	the	the	DET
hassl-4112	308	14	generalizability	generalizability	NOUN
hassl-4112	308	15	of	of	ADP
hassl-4112	308	16	the	the	DET
hassl-4112	308	17	findings	finding	NOUN
hassl-4112	308	18	.	.	PUNCT
hassl-4112	309	1	future	future	ADJ
hassl-4112	309	2	research	research	NOUN
hassl-4112	309	3	could	could	AUX
hassl-4112	309	4	broaden	broaden	VERB
hassl-4112	309	5	the	the	DET
hassl-4112	309	6	sample	sample	NOUN
hassl-4112	309	7	to	to	PART
hassl-4112	309	8	include	include	VERB
hassl-4112	309	9	commercial	commercial	ADJ
hassl-4112	309	10	banks	bank	NOUN
hassl-4112	309	11	from	from	ADP
hassl-4112	309	12	different	different	ADJ
hassl-4112	309	13	countries	country	NOUN
hassl-4112	309	14	particularly	particularly	ADV
hassl-4112	309	15	across	across	ADP
hassl-4112	309	16	the	the	DET
hassl-4112	309	17	asia	asia	PROPN
hassl-4112	309	18	-	-	PUNCT
hassl-4112	309	19	pacific	pacific	PROPN
hassl-4112	309	20	region	region	NOUN
hassl-4112	309	21	or	or	CCONJ
hassl-4112	309	22	even	even	ADV
hassl-4112	309	23	globally	globally	ADV
hassl-4112	309	24	.	.	PUNCT
hassl-4112	310	1	comparing	compare	VERB
hassl-4112	310	2	ifrs	ifrs	ADJ
hassl-4112	310	3	compliance	compliance	NOUN
hassl-4112	310	4	in	in	ADP
hassl-4112	310	5	different	different	ADJ
hassl-4112	310	6	regions	region	NOUN
hassl-4112	310	7	would	would	AUX
hassl-4112	310	8	help	help	VERB
hassl-4112	310	9	highlight	highlight	VERB
hassl-4112	310	10	how	how	SCONJ
hassl-4112	310	11	various	various	ADJ
hassl-4112	310	12	regulatory	regulatory	ADJ
hassl-4112	310	13	frameworks	framework	NOUN
hassl-4112	310	14	,	,	PUNCT
hassl-4112	310	15	governance	governance	NOUN
hassl-4112	310	16	structures	structure	NOUN
hassl-4112	310	17	,	,	PUNCT
hassl-4112	310	18	and	and	CCONJ
hassl-4112	310	19	market	market	NOUN
hassl-4112	310	20	conditions	condition	NOUN
hassl-4112	310	21	impact	impact	VERB
hassl-4112	310	22	ifrs	ifrs	NOUN
hassl-4112	310	23	adoption	adoption	NOUN
hassl-4112	310	24	.	.	PUNCT
hassl-4112	311	1	this	this	PRON
hassl-4112	311	2	would	would	AUX
hassl-4112	311	3	lead	lead	VERB
hassl-4112	311	4	to	to	ADP
hassl-4112	311	5	a	a	DET
hassl-4112	311	6	more	more	ADV
hassl-4112	311	7	comprehensive	comprehensive	ADJ
hassl-4112	311	8	understanding	understanding	NOUN
hassl-4112	311	9	of	of	ADP
hassl-4112	311	10	the	the	DET
hassl-4112	311	11	global	global	ADJ
hassl-4112	311	12	drivers	driver	NOUN
hassl-4112	311	13	of	of	ADP
hassl-4112	311	14	ifrs	ifrs	PROPN
hassl-4112	311	15	compliance	compliance	NOUN
hassl-4112	311	16	and	and	CCONJ
hassl-4112	311	17	offer	offer	VERB
hassl-4112	311	18	insights	insight	NOUN
hassl-4112	311	19	into	into	ADP
hassl-4112	311	20	regional	regional	ADJ
hassl-4112	311	21	variations	variation	NOUN
hassl-4112	311	22	.	.	PUNCT
hassl-4112	312	1	additionally	additionally	ADV
hassl-4112	312	2	,	,	PUNCT
hassl-4112	312	3	future	future	ADJ
hassl-4112	312	4	studies	study	NOUN
hassl-4112	312	5	could	could	AUX
hassl-4112	312	6	incorporate	incorporate	VERB
hassl-4112	312	7	more	more	ADJ
hassl-4112	312	8	variables	variable	NOUN
hassl-4112	312	9	that	that	PRON
hassl-4112	312	10	may	may	AUX
hassl-4112	312	11	influence	influence	VERB
hassl-4112	312	12	ifrs	ifrs	NOUN
hassl-4112	312	13	compliance	compliance	NOUN
hassl-4112	312	14	such	such	ADJ
hassl-4112	312	15	as	as	ADP
hassl-4112	312	16	the	the	DET
hassl-4112	312	17	role	role	NOUN
hassl-4112	312	18	of	of	ADP
hassl-4112	312	19	external	external	ADJ
hassl-4112	312	20	auditors	auditor	NOUN
hassl-4112	312	21	,	,	PUNCT
hassl-4112	312	22	regulatory	regulatory	ADJ
hassl-4112	312	23	changes	change	NOUN
hassl-4112	312	24	or	or	CCONJ
hassl-4112	312	25	market	market	NOUN
hassl-4112	312	26	conditions	condition	NOUN
hassl-4112	312	27	.	.	PUNCT
hassl-4112	313	1	these	these	DET
hassl-4112	313	2	factors	factor	NOUN
hassl-4112	313	3	could	could	AUX
hassl-4112	313	4	provide	provide	VERB
hassl-4112	313	5	a	a	DET
hassl-4112	313	6	more	more	ADV
hassl-4112	313	7	nuanced	nuanced	ADJ
hassl-4112	313	8	understanding	understanding	NOUN
hassl-4112	313	9	of	of	ADP
hassl-4112	313	10	how	how	SCONJ
hassl-4112	313	11	external	external	ADJ
hassl-4112	313	12	pressures	pressure	NOUN
hassl-4112	313	13	and	and	CCONJ
hassl-4112	313	14	institutional	institutional	ADJ
hassl-4112	313	15	factors	factor	NOUN
hassl-4112	313	16	shape	shape	VERB
hassl-4112	313	17	ifrs	ifrs	NOUN
hassl-4112	313	18	compliance	compliance	NOUN
hassl-4112	313	19	and	and	CCONJ
hassl-4112	313	20	offer	offer	VERB
hassl-4112	313	21	policy	policy	NOUN
hassl-4112	313	22	recommendations	recommendation	NOUN
hassl-4112	313	23	for	for	ADP
hassl-4112	313	24	financial	financial	ADJ
hassl-4112	313	25	institutions	institution	NOUN
hassl-4112	313	26	.	.	PUNCT
hassl-4112	314	1	funding	funding	NOUN
hassl-4112	314	2	:	:	PUNCT
hassl-4112	314	3	this	this	DET
hassl-4112	314	4	research	research	NOUN
hassl-4112	314	5	is	be	AUX
hassl-4112	314	6	supported	support	VERB
hassl-4112	314	7	by	by	ADP
hassl-4112	314	8	the	the	DET
hassl-4112	314	9	banking	banking	NOUN
hassl-4112	314	10	academy	academy	PROPN
hassl-4112	314	11	of	of	ADP
hassl-4112	314	12	vietnam	vietnam	PROPN
hassl-4112	314	13	,	,	PUNCT
hassl-4112	314	14	vietnam	vietnam	PROPN
hassl-4112	314	15	(	(	PUNCT
hassl-4112	314	16	grant	grant	PROPN
hassl-4112	314	17	number	number	NOUN
hassl-4112	314	18	:	:	PUNCT
hassl-4112	314	19	4990	4990	NUM
hassl-4112	314	20	/	/	SYM
hassl-4112	314	21	tb	tb	NOUN
hassl-4112	314	22	-	-	PUNCT
hassl-4112	314	23	hvnh	hvnh	NOUN
hassl-4112	314	24	)	)	PUNCT
hassl-4112	314	25	.	.	PUNCT
hassl-4112	315	1	institutional	institutional	ADJ
hassl-4112	315	2	review	review	PROPN
hassl-4112	315	3	board	board	NOUN
hassl-4112	315	4	statement	statement	NOUN
hassl-4112	315	5	:	:	PUNCT
hassl-4112	315	6	not	not	PART
hassl-4112	315	7	applicable	applicable	ADJ
hassl-4112	315	8	.	.	PUNCT
hassl-4112	316	1	transparency	transparency	NOUN
hassl-4112	316	2	:	:	PUNCT
hassl-4112	316	3	the	the	DET
hassl-4112	316	4	authors	author	NOUN
hassl-4112	316	5	declare	declare	VERB
hassl-4112	316	6	that	that	SCONJ
hassl-4112	316	7	the	the	DET
hassl-4112	316	8	manuscript	manuscript	NOUN
hassl-4112	316	9	is	be	AUX
hassl-4112	316	10	honest	honest	ADJ
hassl-4112	316	11	,	,	PUNCT
hassl-4112	316	12	truthful	truthful	ADJ
hassl-4112	316	13	and	and	CCONJ
hassl-4112	316	14	transparent	transparent	ADJ
hassl-4112	316	15	,	,	PUNCT
hassl-4112	316	16	that	that	SCONJ
hassl-4112	316	17	no	no	DET
hassl-4112	316	18	important	important	ADJ
hassl-4112	316	19	aspects	aspect	NOUN
hassl-4112	316	20	of	of	ADP
hassl-4112	316	21	the	the	DET
hassl-4112	316	22	study	study	NOUN
hassl-4112	316	23	have	have	AUX
hassl-4112	316	24	been	be	AUX
hassl-4112	316	25	omitted	omit	VERB
hassl-4112	316	26	and	and	CCONJ
hassl-4112	316	27	that	that	SCONJ
hassl-4112	316	28	all	all	DET
hassl-4112	316	29	deviations	deviation	NOUN
hassl-4112	316	30	from	from	ADP
hassl-4112	316	31	the	the	DET
hassl-4112	316	32	planned	plan	VERB
hassl-4112	316	33	study	study	NOUN
hassl-4112	316	34	have	have	AUX
hassl-4112	316	35	been	be	AUX
hassl-4112	316	36	made	make	VERB
hassl-4112	316	37	clear	clear	ADJ
hassl-4112	316	38	.	.	PUNCT
hassl-4112	317	1	this	this	DET
hassl-4112	317	2	study	study	NOUN
hassl-4112	317	3	followed	follow	VERB
hassl-4112	317	4	all	all	DET
hassl-4112	317	5	rules	rule	NOUN
hassl-4112	317	6	of	of	ADP
hassl-4112	317	7	writing	write	VERB
hassl-4112	317	8	ethics	ethic	NOUN
hassl-4112	317	9	.	.	PUNCT
hassl-4112	318	1	competing	compete	VERB
hassl-4112	318	2	interests	interest	NOUN
hassl-4112	318	3	:	:	PUNCT
hassl-4112	318	4	the	the	DET
hassl-4112	318	5	authors	author	NOUN
hassl-4112	318	6	declare	declare	VERB
hassl-4112	318	7	that	that	SCONJ
hassl-4112	318	8	they	they	PRON
hassl-4112	318	9	have	have	VERB
hassl-4112	318	10	no	no	DET
hassl-4112	318	11	competing	compete	VERB
hassl-4112	318	12	interests	interest	NOUN
hassl-4112	318	13	.	.	PUNCT
hassl-4112	319	1	authors	author	NOUN
hassl-4112	319	2	’	'	PUNCT
hassl-4112	319	3	contributions	contribution	NOUN
hassl-4112	319	4	:	:	PUNCT
hassl-4112	319	5	all	all	DET
hassl-4112	319	6	authors	author	NOUN
hassl-4112	319	7	contributed	contribute	VERB
hassl-4112	319	8	equally	equally	ADV
hassl-4112	319	9	to	to	ADP
hassl-4112	319	10	the	the	DET
hassl-4112	319	11	conception	conception	NOUN
hassl-4112	319	12	and	and	CCONJ
hassl-4112	319	13	design	design	NOUN
hassl-4112	319	14	of	of	ADP
hassl-4112	319	15	the	the	DET
hassl-4112	319	16	study	study	NOUN
hassl-4112	319	17	.	.	PUNCT
hassl-4112	320	1	all	all	DET
hassl-4112	320	2	authors	author	NOUN
hassl-4112	320	3	have	have	AUX
hassl-4112	320	4	read	read	VERB
hassl-4112	320	5	and	and	CCONJ
hassl-4112	320	6	agreed	agree	VERB
hassl-4112	320	7	to	to	ADP
hassl-4112	320	8	the	the	DET
hassl-4112	320	9	published	publish	VERB
hassl-4112	320	10	version	version	NOUN
hassl-4112	320	11	of	of	ADP
hassl-4112	320	12	the	the	DET
hassl-4112	320	13	manuscript	manuscript	NOUN
hassl-4112	320	14	.	.	PUNCT
hassl-4112	321	1	references	reference	NOUN
hassl-4112	321	2	affes	affe	NOUN
hassl-4112	321	3	,	,	PUNCT
hassl-4112	321	4	h.	h.	PROPN
hassl-4112	321	5	,	,	PUNCT
hassl-4112	321	6	&	&	CCONJ
hassl-4112	321	7	callimaci	callimaci	NOUN
hassl-4112	321	8	,	,	PUNCT
hassl-4112	321	9	a.	a.	NOUN
hassl-4112	321	10	(	(	PUNCT
hassl-4112	321	11	2007	2007	NUM
hassl-4112	321	12	)	)	PUNCT
hassl-4112	321	13	.	.	PUNCT
hassl-4112	322	1	determinants	determinant	NOUN
hassl-4112	322	2	of	of	ADP
hassl-4112	322	3	early	early	ADJ
hassl-4112	322	4	adoption	adoption	NOUN
hassl-4112	322	5	of	of	ADP
hassl-4112	322	6	international	international	ADJ
hassl-4112	322	7	accounting	accounting	NOUN
hassl-4112	322	8	standards	standard	NOUN
hassl-4112	322	9	:	:	PUNCT
hassl-4112	322	10	financial	financial	ADJ
hassl-4112	322	11	choice	choice	NOUN
hassl-4112	322	12	or	or	CCONJ
hassl-4112	322	13	opportunism	opportunism	NOUN
hassl-4112	322	14	?	?	PUNCT
hassl-4112	323	1	comptabilité	comptabilité	NOUN
hassl-4112	323	2	-	-	PUNCT
hassl-4112	323	3	contrôle	contrôle	NOUN
hassl-4112	323	4	-	-	NOUN
hassl-4112	323	5	audit	audit	NOUN
hassl-4112	323	6	,	,	PUNCT
hassl-4112	323	7	13(2	13(2	NOUN
hassl-4112	323	8	)	)	PUNCT
hassl-4112	323	9	,	,	PUNCT
hassl-4112	323	10	149	149	NUM
hassl-4112	323	11	-	-	SYM
hassl-4112	323	12	166	166	NUM
hassl-4112	323	13	.	.	PUNCT
hassl-4112	324	1	https://doi.org/10.3917/cca.132.0149	https://doi.org/10.3917/cca.132.0149	ADJ
hassl-4112	324	2	anh	anh	PROPN
hassl-4112	324	3	.	.	PUNCT
hassl-4112	325	1	(	(	PUNCT
hassl-4112	325	2	2002	2002	NUM
hassl-4112	325	3	)	)	PUNCT
hassl-4112	325	4	.	.	PUNCT
hassl-4112	326	1	the	the	DET
hassl-4112	326	2	impact	impact	NOUN
hassl-4112	326	3	of	of	ADP
hassl-4112	326	4	ifrs	ifrs	ADJ
hassl-4112	326	5	adoption	adoption	NOUN
hassl-4112	326	6	on	on	ADP
hassl-4112	326	7	credit	credit	NOUN
hassl-4112	326	8	risk	risk	NOUN
hassl-4112	326	9	provisions	provision	NOUN
hassl-4112	326	10	and	and	CCONJ
hassl-4112	326	11	financial	financial	ADJ
hassl-4112	326	12	resilience	resilience	NOUN
hassl-4112	326	13	in	in	ADP
hassl-4112	326	14	commercial	commercial	ADJ
hassl-4112	326	15	banks	bank	NOUN
hassl-4112	326	16	:	:	PUNCT
hassl-4112	326	17	evidence	evidence	NOUN
hassl-4112	326	18	from	from	ADP
hassl-4112	326	19	vietnam	vietnam	PROPN
hassl-4112	326	20	.	.	PUNCT
hassl-4112	326	21	journal	journal	PROPN
hassl-4112	326	22	of	of	ADP
hassl-4112	326	23	accounting	accounting	NOUN
hassl-4112	326	24	and	and	CCONJ
hassl-4112	326	25	financial	financial	ADJ
hassl-4112	326	26	studies	study	NOUN
hassl-4112	326	27	,	,	PUNCT
hassl-4112	326	28	78(4	78(4	NUM
hassl-4112	326	29	)	)	PUNCT
hassl-4112	326	30	,	,	PUNCT
hassl-4112	326	31	45	45	NUM
hassl-4112	326	32	-	-	SYM
hassl-4112	326	33	67	67	NUM
hassl-4112	326	34	.	.	PUNCT
hassl-4112	327	1	ball	ball	PROPN
hassl-4112	327	2	,	,	PUNCT
hassl-4112	327	3	r.	r.	PROPN
hassl-4112	327	4	,	,	PUNCT
hassl-4112	327	5	li	li	PROPN
hassl-4112	327	6	,	,	PUNCT
hassl-4112	327	7	x.	x.	PROPN
hassl-4112	327	8	,	,	PUNCT
hassl-4112	327	9	&	&	CCONJ
hassl-4112	327	10	shivakumar	shivakumar	PROPN
hassl-4112	327	11	,	,	PUNCT
hassl-4112	327	12	l.	l.	PROPN
hassl-4112	327	13	(	(	PUNCT
hassl-4112	327	14	2015	2015	NUM
hassl-4112	327	15	)	)	PUNCT
hassl-4112	327	16	.	.	PUNCT
hassl-4112	328	1	contractibility	contractibility	NOUN
hassl-4112	328	2	and	and	CCONJ
hassl-4112	328	3	transparency	transparency	NOUN
hassl-4112	328	4	of	of	ADP
hassl-4112	328	5	financial	financial	ADJ
hassl-4112	328	6	statement	statement	NOUN
hassl-4112	328	7	information	information	NOUN
hassl-4112	328	8	prepared	prepare	VERB
hassl-4112	328	9	under	under	ADP
hassl-4112	328	10	ifrs	ifrs	NOUN
hassl-4112	328	11	:	:	PUNCT
hassl-4112	328	12	evidence	evidence	NOUN
hassl-4112	328	13	from	from	ADP
hassl-4112	328	14	debt	debt	NOUN
hassl-4112	328	15	contracts	contract	NOUN
hassl-4112	328	16	around	around	ADP
hassl-4112	328	17	ifrs	ifrs	NOUN
hassl-4112	328	18	adoption	adoption	NOUN
hassl-4112	328	19	.	.	PUNCT
hassl-4112	329	1	journal	journal	NOUN
hassl-4112	329	2	of	of	ADP
hassl-4112	329	3	accounting	accounting	NOUN
hassl-4112	329	4	research	research	NOUN
hassl-4112	329	5	,	,	PUNCT
hassl-4112	329	6	53(5	53(5	NUM
hassl-4112	329	7	)	)	PUNCT
hassl-4112	329	8	,	,	PUNCT
hassl-4112	329	9	915	915	NUM
hassl-4112	329	10	-	-	SYM
hassl-4112	329	11	963	963	NUM
hassl-4112	329	12	.	.	PUNCT
hassl-4112	330	1	bell	bell	NOUN
hassl-4112	330	2	,	,	PUNCT
hassl-4112	330	3	t.	t.	PROPN
hassl-4112	330	4	,	,	PUNCT
hassl-4112	330	5	&	&	CCONJ
hassl-4112	330	6	carcello	carcello	PROPN
hassl-4112	330	7	,	,	PUNCT
hassl-4112	330	8	j.	j.	PROPN
hassl-4112	330	9	(	(	PUNCT
hassl-4112	330	10	2000	2000	NUM
hassl-4112	330	11	)	)	PUNCT
hassl-4112	330	12	.	.	PUNCT
hassl-4112	331	1	a	a	DET
hassl-4112	331	2	decision	decision	NOUN
hassl-4112	331	3	aid	aid	NOUN
hassl-4112	331	4	for	for	ADP
hassl-4112	331	5	assessing	assess	VERB
hassl-4112	331	6	the	the	DET
hassl-4112	331	7	likelihood	likelihood	NOUN
hassl-4112	331	8	of	of	ADP
hassl-4112	331	9	fraudulent	fraudulent	ADJ
hassl-4112	331	10	financial	financial	ADJ
hassl-4112	331	11	reporting	reporting	NOUN
hassl-4112	331	12	.	.	PUNCT
hassl-4112	332	1	auditing	auditing	NOUN
hassl-4112	332	2	:	:	PUNCT
hassl-4112	332	3	a	a	DET
hassl-4112	332	4	journal	journal	NOUN
hassl-4112	332	5	of	of	ADP
hassl-4112	332	6	practice	practice	NOUN
hassl-4112	332	7	&	&	CCONJ
hassl-4112	332	8	theory	theory	NOUN
hassl-4112	332	9	,	,	PUNCT
hassl-4112	332	10	19(1	19(1	NUM
hassl-4112	332	11	)	)	PUNCT
hassl-4112	332	12	,	,	PUNCT
hassl-4112	332	13	169	169	NUM
hassl-4112	332	14	-	-	SYM
hassl-4112	332	15	184	184	NUM
hassl-4112	332	16	.	.	PUNCT
hassl-4112	333	1	https://doi.org/10.2308/aud.2000.19.1.169	https://doi.org/10.2308/aud.2000.19.1.169	PROPN
hassl-4112	333	2	carmona	carmona	PROPN
hassl-4112	333	3	,	,	PUNCT
hassl-4112	333	4	s.	s.	PROPN
hassl-4112	333	5	,	,	PUNCT
hassl-4112	333	6	&	&	CCONJ
hassl-4112	333	7	trombetta	trombetta	PROPN
hassl-4112	333	8	,	,	PUNCT
hassl-4112	333	9	m.	m.	NOUN
hassl-4112	333	10	(	(	PUNCT
hassl-4112	333	11	2008	2008	NUM
hassl-4112	333	12	)	)	PUNCT
hassl-4112	333	13	.	.	PUNCT
hassl-4112	334	1	on	on	ADP
hassl-4112	334	2	the	the	DET
hassl-4112	334	3	global	global	ADJ
hassl-4112	334	4	acceptance	acceptance	NOUN
hassl-4112	334	5	of	of	ADP
hassl-4112	334	6	ias	ias	PROPN
hassl-4112	334	7	/	/	SYM
hassl-4112	334	8	ifrs	ifrs	PROPN
hassl-4112	334	9	accounting	accounting	NOUN
hassl-4112	334	10	standards	standard	NOUN
hassl-4112	334	11	:	:	PUNCT
hassl-4112	334	12	the	the	DET
hassl-4112	334	13	logic	logic	NOUN
hassl-4112	334	14	and	and	CCONJ
hassl-4112	334	15	implications	implication	NOUN
hassl-4112	334	16	of	of	ADP
hassl-4112	334	17	the	the	DET
hassl-4112	334	18	principles	principle	NOUN
hassl-4112	334	19	-	-	PUNCT
hassl-4112	334	20	based	base	VERB
hassl-4112	334	21	system	system	NOUN
hassl-4112	334	22	.	.	PUNCT
hassl-4112	335	1	journal	journal	NOUN
hassl-4112	335	2	of	of	ADP
hassl-4112	335	3	accounting	accounting	NOUN
hassl-4112	335	4	and	and	CCONJ
hassl-4112	335	5	public	public	ADJ
hassl-4112	335	6	policy	policy	NOUN
hassl-4112	335	7	,	,	PUNCT
hassl-4112	335	8	27(6	27(6	NUM
hassl-4112	335	9	)	)	PUNCT
hassl-4112	335	10	,	,	PUNCT
hassl-4112	335	11	455	455	NUM
hassl-4112	335	12	-	-	SYM
hassl-4112	335	13	461	461	NUM
hassl-4112	335	14	.	.	PUNCT
hassl-4112	336	1	https://doi.org/10.1016/j.jaccpubpol.2008.09.003	https://doi.org/10.1016/j.jaccpubpol.2008.09.003	PROPN
hassl-4112	336	2	charreaux	charreaux	PROPN
hassl-4112	336	3	,	,	PUNCT
hassl-4112	336	4	g.	g.	PROPN
hassl-4112	336	5	(	(	PUNCT
hassl-4112	336	6	1997	1997	NUM
hassl-4112	336	7	)	)	PUNCT
hassl-4112	336	8	.	.	PUNCT
hassl-4112	337	1	corporate	corporate	ADJ
hassl-4112	337	2	governance	governance	NOUN
hassl-4112	337	3	:	:	PUNCT
hassl-4112	337	4	corporate	corporate	ADJ
hassl-4112	337	5	governance	governance	NOUN
hassl-4112	337	6	.	.	PUNCT
hassl-4112	338	1	theories	theory	NOUN
hassl-4112	338	2	et	et	PROPN
hassl-4112	338	3	faits	faits	PROPN
hassl-4112	338	4	economica	economica	PROPN
hassl-4112	338	5	,	,	PUNCT
hassl-4112	338	6	15	15	NUM
hassl-4112	338	7	-	-	SYM
hassl-4112	338	8	56	56	NUM
hassl-4112	338	9	.	.	PUNCT
hassl-4112	338	10	dumontier	dumontier	NOUN
hassl-4112	338	11	,	,	PUNCT
hassl-4112	338	12	p.	p.	NOUN
hassl-4112	338	13	,	,	PUNCT
hassl-4112	338	14	&	&	CCONJ
hassl-4112	338	15	raffournier	raffournier	PROPN
hassl-4112	338	16	,	,	PUNCT
hassl-4112	338	17	b.	b.	PROPN
hassl-4112	338	18	(	(	PUNCT
hassl-4112	338	19	1998	1998	NUM
hassl-4112	338	20	)	)	PUNCT
hassl-4112	338	21	.	.	PUNCT
hassl-4112	339	1	why	why	SCONJ
hassl-4112	339	2	firms	firm	NOUN
hassl-4112	339	3	comply	comply	VERB
hassl-4112	339	4	voluntarily	voluntarily	ADV
hassl-4112	339	5	with	with	ADP
hassl-4112	339	6	ias	ias	PROPN
hassl-4112	339	7	:	:	PUNCT
hassl-4112	339	8	an	an	DET
hassl-4112	339	9	empirical	empirical	ADJ
hassl-4112	339	10	analysis	analysis	NOUN
hassl-4112	339	11	with	with	ADP
hassl-4112	339	12	swiss	swiss	ADJ
hassl-4112	339	13	data	datum	NOUN
hassl-4112	339	14	.	.	PUNCT
hassl-4112	340	1	journal	journal	PROPN
hassl-4112	340	2	of	of	ADP
hassl-4112	340	3	international	international	ADJ
hassl-4112	340	4	financial	financial	ADJ
hassl-4112	340	5	management	management	NOUN
hassl-4112	340	6	&	&	CCONJ
hassl-4112	340	7	accounting	accounting	PROPN
hassl-4112	340	8	,	,	PUNCT
hassl-4112	340	9	9(3	9(3	NUM
hassl-4112	340	10	)	)	PUNCT
hassl-4112	340	11	,	,	PUNCT
hassl-4112	340	12	216	216	NUM
hassl-4112	340	13	-	-	SYM
hassl-4112	340	14	245	245	NUM
hassl-4112	340	15	.	.	PUNCT
hassl-4112	341	1	https://doi.org/10.3917/cca.132.0149	https://doi.org/10.3917/cca.132.0149	ADJ
hassl-4112	341	2	https://doi.org/10.2308/aud.2000.19.1.169	https://doi.org/10.2308/aud.2000.19.1.169	VERB
hassl-4112	341	3	https://doi.org/10.1016/j.jaccpubpol.2008.09.003	https://doi.org/10.1016/j.jaccpubpol.2008.09.003	ADJ
hassl-4112	341	4	humanities	humanity	NOUN
hassl-4112	341	5	and	and	CCONJ
hassl-4112	341	6	social	social	ADJ
hassl-4112	341	7	sciences	science	NOUN
hassl-4112	341	8	letters	letter	NOUN
hassl-4112	341	9	,	,	PUNCT
hassl-4112	341	10	2025	2025	NUM
hassl-4112	341	11	,	,	PUNCT
hassl-4112	341	12	13(2	13(2	NUM
hassl-4112	341	13	):	):	PUNCT
hassl-4112	341	14	396	396	NUM
hassl-4112	341	15	-	-	SYM
hassl-4112	341	16	408	408	NUM
hassl-4112	341	17	408	408	NUM
hassl-4112	342	1	©	©	ADP
hassl-4112	342	2	2025	2025	NUM
hassl-4112	342	3	conscientia	conscientia	PROPN
hassl-4112	342	4	beam	beam	PROPN
hassl-4112	342	5	.	.	PUNCT
hassl-4112	343	1	all	all	DET
hassl-4112	343	2	rights	right	NOUN
hassl-4112	343	3	reserved	reserve	VERB
hassl-4112	343	4	.	.	PUNCT
hassl-4112	344	1	giner	giner	NOUN
hassl-4112	344	2	,	,	PUNCT
hassl-4112	344	3	b.	b.	PROPN
hassl-4112	344	4	,	,	PUNCT
hassl-4112	344	5	&	&	CCONJ
hassl-4112	344	6	pardo	pardo	PROPN
hassl-4112	344	7	,	,	PUNCT
hassl-4112	344	8	f.	f.	PROPN
hassl-4112	344	9	(	(	PUNCT
hassl-4112	344	10	2006	2006	NUM
hassl-4112	344	11	)	)	PUNCT
hassl-4112	344	12	.	.	PUNCT
hassl-4112	345	1	ifrs	ifrs	PROPN
hassl-4112	345	2	adoption	adoption	NOUN
hassl-4112	345	3	and	and	CCONJ
hassl-4112	345	4	the	the	DET
hassl-4112	345	5	role	role	NOUN
hassl-4112	345	6	of	of	ADP
hassl-4112	345	7	banks	bank	NOUN
hassl-4112	345	8	in	in	ADP
hassl-4112	345	9	financial	financial	ADJ
hassl-4112	345	10	integration	integration	NOUN
hassl-4112	345	11	.	.	PUNCT
hassl-4112	346	1	journal	journal	NOUN
hassl-4112	346	2	of	of	ADP
hassl-4112	346	3	international	international	ADJ
hassl-4112	346	4	accounting	accounting	NOUN
hassl-4112	346	5	,	,	PUNCT
hassl-4112	346	6	45(3	45(3	NUM
hassl-4112	346	7	)	)	PUNCT
hassl-4112	346	8	,	,	PUNCT
hassl-4112	346	9	121138	121138	NUM
hassl-4112	346	10	.	.	PUNCT
hassl-4112	347	1	ha	ha	INTJ
hassl-4112	347	2	,	,	PUNCT
hassl-4112	347	3	m.	m.	NOUN
hassl-4112	347	4	,	,	PUNCT
hassl-4112	347	5	&	&	CCONJ
hassl-4112	347	6	kang	kang	PROPN
hassl-4112	347	7	,	,	PUNCT
hassl-4112	347	8	m.	m.	NOUN
hassl-4112	347	9	(	(	PUNCT
hassl-4112	347	10	2019	2019	NUM
hassl-4112	347	11	)	)	PUNCT
hassl-4112	347	12	.	.	PUNCT
hassl-4112	348	1	ifrs	ifrs	PROPN
hassl-4112	348	2	reconciliation	reconciliation	NOUN
hassl-4112	348	3	adjustment	adjustment	NOUN
hassl-4112	348	4	and	and	CCONJ
hassl-4112	348	5	subsequent	subsequent	ADJ
hassl-4112	348	6	meet	meet	NOUN
hassl-4112	348	7	or	or	CCONJ
hassl-4112	348	8	beat	beat	VERB
hassl-4112	348	9	target	target	NOUN
hassl-4112	348	10	earnings	earning	NOUN
hassl-4112	348	11	.	.	PUNCT
hassl-4112	349	1	the	the	DET
hassl-4112	349	2	journal	journal	NOUN
hassl-4112	349	3	of	of	ADP
hassl-4112	349	4	asian	asian	ADJ
hassl-4112	349	5	finance	finance	NOUN
hassl-4112	349	6	,	,	PUNCT
hassl-4112	349	7	economics	economic	NOUN
hassl-4112	349	8	and	and	CCONJ
hassl-4112	349	9	business	business	NOUN
hassl-4112	349	10	,	,	PUNCT
hassl-4112	349	11	6(1	6(1	NUM
hassl-4112	349	12	)	)	PUNCT
hassl-4112	349	13	,	,	PUNCT
hassl-4112	349	14	33	33	NUM
hassl-4112	349	15	-	-	SYM
hassl-4112	349	16	45	45	NUM
hassl-4112	349	17	.	.	PUNCT
hassl-4112	350	1	https://doi.org/10.13106/jafeb.2019.vol6.no1.33	https://doi.org/10.13106/jafeb.2019.vol6.no1.33	PROPN
hassl-4112	350	2	haller	haller	PROPN
hassl-4112	350	3	,	,	PUNCT
hassl-4112	350	4	a.	a.	PROPN
hassl-4112	350	5	,	,	PUNCT
hassl-4112	350	6	&	&	CCONJ
hassl-4112	350	7	valentin	valentin	PROPN
hassl-4112	350	8	,	,	PUNCT
hassl-4112	350	9	l.	l.	PROPN
hassl-4112	350	10	(	(	PUNCT
hassl-4112	350	11	2019	2019	NUM
hassl-4112	350	12	)	)	PUNCT
hassl-4112	350	13	.	.	PUNCT
hassl-4112	351	1	the	the	DET
hassl-4112	351	2	impact	impact	NOUN
hassl-4112	351	3	of	of	ADP
hassl-4112	351	4	ifrs	ifrs	ADJ
hassl-4112	351	5	adoption	adoption	NOUN
hassl-4112	351	6	on	on	ADP
hassl-4112	351	7	financial	financial	ADJ
hassl-4112	351	8	transparency	transparency	NOUN
hassl-4112	351	9	and	and	CCONJ
hassl-4112	351	10	comparability	comparability	NOUN
hassl-4112	351	11	.	.	PUNCT
hassl-4112	352	1	accounting	accounting	NOUN
hassl-4112	352	2	and	and	CCONJ
hassl-4112	352	3	finance	finance	NOUN
hassl-4112	352	4	review	review	NOUN
hassl-4112	352	5	,	,	PUNCT
hassl-4112	352	6	64(2	64(2	NUM
hassl-4112	352	7	)	)	PUNCT
hassl-4112	352	8	,	,	PUNCT
hassl-4112	352	9	89	89	NUM
hassl-4112	352	10	-	-	SYM
hassl-4112	352	11	106	106	NUM
hassl-4112	352	12	.	.	PUNCT
hassl-4112	353	1	hoang	hoang	PROPN
hassl-4112	353	2	,	,	PUNCT
hassl-4112	353	3	a.	a.	NOUN
hassl-4112	353	4	p.	p.	PROPN
hassl-4112	353	5	t.	t.	PROPN
hassl-4112	353	6	,	,	PUNCT
hassl-4112	353	7	&	&	CCONJ
hassl-4112	353	8	nguyen	nguyen	PROPN
hassl-4112	353	9	,	,	PUNCT
hassl-4112	353	10	l.	l.	PROPN
hassl-4112	353	11	t.	t.	PROPN
hassl-4112	353	12	(	(	PUNCT
hassl-4112	353	13	2022	2022	NUM
hassl-4112	353	14	)	)	PUNCT
hassl-4112	353	15	.	.	PUNCT
hassl-4112	354	1	the	the	DET
hassl-4112	354	2	impact	impact	NOUN
hassl-4112	354	3	of	of	ADP
hassl-4112	354	4	compliance	compliance	NOUN
hassl-4112	354	5	with	with	ADP
hassl-4112	354	6	international	international	ADJ
hassl-4112	354	7	financial	financial	ADJ
hassl-4112	354	8	reporting	reporting	NOUN
hassl-4112	354	9	standards	standard	NOUN
hassl-4112	354	10	(	(	PUNCT
hassl-4112	354	11	ifrs	ifrs	NOUN
hassl-4112	354	12	)	)	PUNCT
hassl-4112	354	13	on	on	ADP
hassl-4112	354	14	the	the	DET
hassl-4112	354	15	risks	risk	NOUN
hassl-4112	354	16	of	of	ADP
hassl-4112	354	17	vietnamese	vietnamese	ADJ
hassl-4112	354	18	commercial	commercial	ADJ
hassl-4112	354	19	banks	bank	NOUN
hassl-4112	354	20	.	.	PUNCT
hassl-4112	355	1	journal	journal	PROPN
hassl-4112	355	2	of	of	ADP
hassl-4112	355	3	economics	economic	NOUN
hassl-4112	355	4	and	and	CCONJ
hassl-4112	355	5	development	development	NOUN
hassl-4112	355	6	,	,	PUNCT
hassl-4112	355	7	72	72	NUM
hassl-4112	355	8	-	-	SYM
hassl-4112	355	9	80	80	NUM
hassl-4112	355	10	.	.	PUNCT
hassl-4112	356	1	jensen	jensen	PROPN
hassl-4112	356	2	,	,	PUNCT
hassl-4112	356	3	m.	m.	PROPN
hassl-4112	356	4	c.	c.	PROPN
hassl-4112	356	5	,	,	PUNCT
hassl-4112	356	6	&	&	CCONJ
hassl-4112	356	7	meckling	meckling	PROPN
hassl-4112	356	8	,	,	PUNCT
hassl-4112	356	9	w.	w.	PROPN
hassl-4112	356	10	h.	h.	PROPN
hassl-4112	356	11	(	(	PUNCT
hassl-4112	356	12	1976	1976	NUM
hassl-4112	356	13	)	)	PUNCT
hassl-4112	356	14	.	.	PUNCT
hassl-4112	357	1	theory	theory	NOUN
hassl-4112	357	2	of	of	ADP
hassl-4112	357	3	the	the	DET
hassl-4112	357	4	firm	firm	NOUN
hassl-4112	357	5	:	:	PUNCT
hassl-4112	357	6	managerial	managerial	ADJ
hassl-4112	357	7	behavior	behavior	NOUN
hassl-4112	357	8	,	,	PUNCT
hassl-4112	357	9	agency	agency	NOUN
hassl-4112	357	10	costs	cost	NOUN
hassl-4112	357	11	and	and	CCONJ
hassl-4112	357	12	ownership	ownership	NOUN
hassl-4112	357	13	structure	structure	NOUN
hassl-4112	357	14	.	.	PUNCT
hassl-4112	358	1	journal	journal	NOUN
hassl-4112	358	2	of	of	ADP
hassl-4112	358	3	financial	financial	ADJ
hassl-4112	358	4	economics	economic	NOUN
hassl-4112	358	5	,	,	PUNCT
hassl-4112	358	6	3(4	3(4	NUM
hassl-4112	358	7	)	)	PUNCT
hassl-4112	358	8	,	,	PUNCT
hassl-4112	358	9	305–360	305–360	NUM
hassl-4112	358	10	.	.	PUNCT
hassl-4112	359	1	la	la	PROPN
hassl-4112	359	2	soa	soa	PROPN
hassl-4112	359	3	,	,	PUNCT
hassl-4112	359	4	n.	n.	NOUN
hassl-4112	359	5	(	(	PUNCT
hassl-4112	359	6	2023	2023	NUM
hassl-4112	359	7	)	)	PUNCT
hassl-4112	359	8	.	.	PUNCT
hassl-4112	360	1	assess	assess	VERB
hassl-4112	360	2	the	the	DET
hassl-4112	360	3	impact	impact	NOUN
hassl-4112	360	4	of	of	ADP
hassl-4112	360	5	internal	internal	ADJ
hassl-4112	360	6	factors	factor	NOUN
hassl-4112	360	7	on	on	ADP
hassl-4112	360	8	the	the	DET
hassl-4112	360	9	level	level	NOUN
hassl-4112	360	10	of	of	ADP
hassl-4112	360	11	readiness	readiness	NOUN
hassl-4112	360	12	to	to	PART
hassl-4112	360	13	apply	apply	VERB
hassl-4112	360	14	financial	financial	ADJ
hassl-4112	360	15	reporting	reporting	NOUN
hassl-4112	360	16	standards	standard	NOUN
hassl-4112	360	17	(	(	PUNCT
hassl-4112	360	18	ifrs	ifrs	NOUN
hassl-4112	360	19	)	)	PUNCT
hassl-4112	360	20	in	in	ADP
hassl-4112	360	21	small	small	ADJ
hassl-4112	360	22	and	and	CCONJ
hassl-4112	360	23	medium	medium	ADJ
hassl-4112	360	24	enterprises	enterprise	NOUN
hassl-4112	360	25	.	.	PUNCT
hassl-4112	361	1	journal	journal	NOUN
hassl-4112	361	2	of	of	ADP
hassl-4112	361	3	economic	economic	ADJ
hassl-4112	361	4	and	and	CCONJ
hassl-4112	361	5	development	development	NOUN
hassl-4112	361	6	,	,	PUNCT
hassl-4112	361	7	308	308	NUM
hassl-4112	361	8	,	,	PUNCT
hassl-4112	361	9	52	52	NUM
hassl-4112	361	10	-	-	SYM
hassl-4112	361	11	60	60	NUM
hassl-4112	361	12	.	.	PUNCT
hassl-4112	362	1	le	le	X
hassl-4112	362	2	,	,	PUNCT
hassl-4112	362	3	t.	t.	PROPN
hassl-4112	362	4	h.	h.	PROPN
hassl-4112	362	5	p.	p.	PROPN
hassl-4112	362	6	(	(	PUNCT
hassl-4112	362	7	2019	2019	NUM
hassl-4112	362	8	)	)	PUNCT
hassl-4112	362	9	.	.	PUNCT
hassl-4112	363	1	factors	factor	NOUN
hassl-4112	363	2	affect	affect	VERB
hassl-4112	363	3	the	the	DET
hassl-4112	363	4	adoption	adoption	NOUN
hassl-4112	363	5	of	of	ADP
hassl-4112	363	6	the	the	DET
hassl-4112	363	7	international	international	ADJ
hassl-4112	363	8	accounting	accounting	NOUN
hassl-4112	363	9	standards	standard	NOUN
hassl-4112	363	10	(	(	PUNCT
hassl-4112	363	11	ias	ias	PROPN
hassl-4112	363	12	/	/	SYM
hassl-4112	363	13	ifrs	ifrs	PROPN
hassl-4112	363	14	)	)	PUNCT
hassl-4112	363	15	–	–	PUNCT
hassl-4112	363	16	research	research	NOUN
hassl-4112	363	17	on	on	ADP
hassl-4112	363	18	countries	country	NOUN
hassl-4112	363	19	and	and	CCONJ
hassl-4112	363	20	companies	company	NOUN
hassl-4112	363	21	in	in	ADP
hassl-4112	363	22	vietnam	vietnam	PROPN
hassl-4112	363	23	.	.	PUNCT
hassl-4112	364	1	phd	phd	NOUN
hassl-4112	364	2	thesis	thesis	NOUN
hassl-4112	364	3	in	in	ADP
hassl-4112	364	4	economics	economic	NOUN
hassl-4112	364	5	,	,	PUNCT
hassl-4112	364	6	university	university	NOUN
hassl-4112	364	7	of	of	ADP
hassl-4112	364	8	economics	economics	PROPN
hassl-4112	364	9	ho	ho	PROPN
hassl-4112	364	10	chi	chi	PROPN
hassl-4112	364	11	minh	minh	PROPN
hassl-4112	364	12	city	city	PROPN
hassl-4112	364	13	,	,	PUNCT
hassl-4112	364	14	vietnam	vietnam	PROPN
hassl-4112	364	15	.	.	PUNCT
hassl-4112	365	1	leftwich	leftwich	PROPN
hassl-4112	365	2	,	,	PUNCT
hassl-4112	365	3	r.	r.	PROPN
hassl-4112	365	4	(	(	PUNCT
hassl-4112	365	5	1980	1980	NUM
hassl-4112	365	6	)	)	PUNCT
hassl-4112	365	7	.	.	PUNCT
hassl-4112	366	1	market	market	NOUN
hassl-4112	366	2	failure	failure	NOUN
hassl-4112	366	3	fallacies	fallacy	NOUN
hassl-4112	366	4	and	and	CCONJ
hassl-4112	366	5	accounting	accounting	NOUN
hassl-4112	366	6	information	information	NOUN
hassl-4112	366	7	.	.	PUNCT
hassl-4112	367	1	journal	journal	NOUN
hassl-4112	367	2	of	of	ADP
hassl-4112	367	3	accounting	accounting	NOUN
hassl-4112	367	4	and	and	CCONJ
hassl-4112	367	5	economics	economic	NOUN
hassl-4112	367	6	,	,	PUNCT
hassl-4112	367	7	2(3	2(3	NUM
hassl-4112	367	8	)	)	PUNCT
hassl-4112	367	9	,	,	PUNCT
hassl-4112	367	10	193	193	NUM
hassl-4112	367	11	-	-	SYM
hassl-4112	367	12	211	211	NUM
hassl-4112	367	13	.	.	PUNCT
hassl-4112	368	1	https://doi.org/10.1016/0165-4101(80)90002-6	https://doi.org/10.1016/0165-4101(80)90002-6	ADJ
hassl-4112	368	2	marta	marta	PROPN
hassl-4112	368	3	,	,	PUNCT
hassl-4112	368	4	s.	s.	PROPN
hassl-4112	368	5	,	,	PUNCT
hassl-4112	368	6	rodrigues	rodrigues	PROPN
hassl-4112	368	7	,	,	PUNCT
hassl-4112	368	8	l.	l.	PROPN
hassl-4112	368	9	,	,	PUNCT
hassl-4112	368	10	&	&	CCONJ
hassl-4112	368	11	craig	craig	PROPN
hassl-4112	368	12	,	,	PUNCT
hassl-4112	368	13	r.	r.	PROPN
hassl-4112	368	14	(	(	PUNCT
hassl-4112	368	15	2008	2008	NUM
hassl-4112	368	16	)	)	PUNCT
hassl-4112	368	17	.	.	PUNCT
hassl-4112	369	1	the	the	DET
hassl-4112	369	2	preparedness	preparedness	NOUN
hassl-4112	369	3	of	of	ADP
hassl-4112	369	4	companies	company	NOUN
hassl-4112	369	5	to	to	PART
hassl-4112	369	6	adopt	adopt	VERB
hassl-4112	369	7	international	international	ADJ
hassl-4112	369	8	financial	financial	ADJ
hassl-4112	369	9	reporting	reporting	NOUN
hassl-4112	369	10	standards	standard	NOUN
hassl-4112	369	11	:	:	PUNCT
hassl-4112	369	12	portuguese	portuguese	ADJ
hassl-4112	369	13	evidence	evidence	NOUN
hassl-4112	369	14	.	.	PUNCT
hassl-4112	370	1	accounting	accounting	NOUN
hassl-4112	370	2	forum	forum	PROPN
hassl-4112	370	3	,	,	PUNCT
hassl-4112	370	4	32(1	32(1	NUM
hassl-4112	370	5	)	)	PUNCT
hassl-4112	370	6	,	,	PUNCT
hassl-4112	370	7	75	75	NUM
hassl-4112	370	8	-	-	SYM
hassl-4112	370	9	88	88	NUM
hassl-4112	370	10	.	.	PUNCT
hassl-4112	371	1	https://doi.org/10.1016/j.accfor.2007.11.001	https://doi.org/10.1016/j.accfor.2007.11.001	PROPN
hassl-4112	371	2	mathiesen	mathiesen	PROPN
hassl-4112	371	3	,	,	PUNCT
hassl-4112	371	4	h.	h.	PROPN
hassl-4112	371	5	(	(	PUNCT
hassl-4112	371	6	2002	2002	NUM
hassl-4112	371	7	)	)	PUNCT
hassl-4112	371	8	.	.	PUNCT
hassl-4112	372	1	managerial	managerial	ADJ
hassl-4112	372	2	ownership	ownership	NOUN
hassl-4112	372	3	and	and	CCONJ
hassl-4112	372	4	finance	finance	NOUN
hassl-4112	372	5	performance	performance	NOUN
hassl-4112	372	6	.	.	PUNCT
hassl-4112	373	1	doctoral	doctoral	ADJ
hassl-4112	373	2	dissertation	dissertation	NOUN
hassl-4112	373	3	,	,	PUNCT
hassl-4112	373	4	dissertation	dissertation	NOUN
hassl-4112	373	5	presented	present	VERB
hassl-4112	373	6	at	at	ADP
hassl-4112	373	7	copenhagen	copenhagen	PROPN
hassl-4112	373	8	business	business	PROPN
hassl-4112	373	9	school	school	PROPN
hassl-4112	373	10	.	.	PUNCT
hassl-4112	374	1	matonti	matonti	PROPN
hassl-4112	374	2	,	,	PUNCT
hassl-4112	374	3	g.	g.	PROPN
hassl-4112	374	4	,	,	PUNCT
hassl-4112	374	5	&	&	CCONJ
hassl-4112	374	6	luliano	luliano	PROPN
hassl-4112	374	7	,	,	PUNCT
hassl-4112	374	8	g.	g.	PROPN
hassl-4112	374	9	(	(	PUNCT
hassl-4112	374	10	2012	2012	NUM
hassl-4112	374	11	)	)	PUNCT
hassl-4112	374	12	.	.	PUNCT
hassl-4112	375	1	voluntary	voluntary	ADJ
hassl-4112	375	2	adoption	adoption	NOUN
hassl-4112	375	3	of	of	ADP
hassl-4112	375	4	international	international	ADJ
hassl-4112	375	5	financial	financial	ADJ
hassl-4112	375	6	reporting	reporting	NOUN
hassl-4112	375	7	standards	standard	NOUN
hassl-4112	375	8	by	by	ADP
hassl-4112	375	9	the	the	DET
hassl-4112	375	10	italian	italian	ADJ
hassl-4112	375	11	private	private	ADJ
hassl-4112	375	12	firms	firm	NOUN
hassl-4112	375	13	:	:	PUNCT
hassl-4112	375	14	a	a	DET
hassl-4112	375	15	study	study	NOUN
hassl-4112	375	16	of	of	ADP
hassl-4112	375	17	the	the	DET
hassl-4112	375	18	determinant	determinant	ADJ
hassl-4112	375	19	.	.	PUNCT
hassl-4112	376	1	eurasian	eurasian	ADJ
hassl-4112	376	2	business	business	PROPN
hassl-4112	376	3	review	review	PROPN
hassl-4112	376	4	,	,	PUNCT
hassl-4112	376	5	2(2	2(2	NUM
hassl-4112	376	6	)	)	PUNCT
hassl-4112	376	7	,	,	PUNCT
hassl-4112	376	8	43–70	43–70	NUM
hassl-4112	376	9	.	.	PUNCT
hassl-4112	377	1	meek	meek	PROPN
hassl-4112	377	2	,	,	PUNCT
hassl-4112	377	3	g.	g.	PROPN
hassl-4112	377	4	k.	k.	PROPN
hassl-4112	377	5	,	,	PUNCT
hassl-4112	377	6	roberts	roberts	PROPN
hassl-4112	377	7	,	,	PUNCT
hassl-4112	377	8	c.	c.	PROPN
hassl-4112	377	9	b.	b.	PROPN
hassl-4112	377	10	,	,	PUNCT
hassl-4112	377	11	&	&	CCONJ
hassl-4112	377	12	gray	gray	PROPN
hassl-4112	377	13	,	,	PUNCT
hassl-4112	377	14	s.	s.	PROPN
hassl-4112	377	15	j.	j.	PROPN
hassl-4112	377	16	(	(	PUNCT
hassl-4112	377	17	1995	1995	NUM
hassl-4112	377	18	)	)	PUNCT
hassl-4112	377	19	.	.	PUNCT
hassl-4112	378	1	factors	factor	NOUN
hassl-4112	378	2	influencing	influence	VERB
hassl-4112	378	3	voluntary	voluntary	ADJ
hassl-4112	378	4	annual	annual	ADJ
hassl-4112	378	5	report	report	NOUN
hassl-4112	378	6	disclosures	disclosure	NOUN
hassl-4112	378	7	by	by	ADP
hassl-4112	378	8	us	we	PRON
hassl-4112	378	9	,	,	PUNCT
hassl-4112	378	10	uk	uk	PROPN
hassl-4112	378	11	and	and	CCONJ
hassl-4112	378	12	continental	continental	ADJ
hassl-4112	378	13	european	european	PROPN
hassl-4112	378	14	multinational	multinational	PROPN
hassl-4112	378	15	corporations	corporation	NOUN
hassl-4112	378	16	.	.	PUNCT
hassl-4112	379	1	journal	journal	PROPN
hassl-4112	379	2	of	of	ADP
hassl-4112	379	3	international	international	ADJ
hassl-4112	379	4	business	business	NOUN
hassl-4112	379	5	studies	study	NOUN
hassl-4112	379	6	,	,	PUNCT
hassl-4112	379	7	26	26	NUM
hassl-4112	379	8	,	,	PUNCT
hassl-4112	379	9	555	555	NUM
hassl-4112	379	10	-	-	SYM
hassl-4112	379	11	572	572	NUM
hassl-4112	379	12	.	.	PUNCT
hassl-4112	380	1	https://doi.org/10.1057/palgrave.jibs.8490186	https://doi.org/10.1057/palgrave.jibs.8490186	PROPN
hassl-4112	380	2	minister	minister	NOUN
hassl-4112	380	3	of	of	ADP
hassl-4112	380	4	finance	finance	PROPN
hassl-4112	380	5	.	.	PUNCT
hassl-4112	381	1	(	(	PUNCT
hassl-4112	381	2	2020	2020	NUM
hassl-4112	381	3	)	)	PUNCT
hassl-4112	381	4	.	.	PUNCT
hassl-4112	382	1	decision	decision	NOUN
hassl-4112	382	2	no	no	INTJ
hassl-4112	382	3	.	.	PUNCT
hassl-4112	383	1	345	345	NUM
hassl-4112	383	2	approves	approve	VERB
hassl-4112	383	3	the	the	DET
hassl-4112	383	4	project	project	NOUN
hassl-4112	383	5	of	of	ADP
hassl-4112	383	6	applying	apply	VERB
hassl-4112	383	7	international	international	ADJ
hassl-4112	383	8	financial	financial	ADJ
hassl-4112	383	9	reporting	reporting	NOUN
hassl-4112	383	10	standards	standard	NOUN
hassl-4112	383	11	in	in	ADP
hassl-4112	383	12	vietnama	vietnama	NOUN
hassl-4112	383	13	.	.	PUNCT
hassl-4112	384	1	nguyen	nguyen	NOUN
hassl-4112	384	2	,	,	PUNCT
hassl-4112	384	3	h.	h.	PROPN
hassl-4112	384	4	t.	t.	PROPN
hassl-4112	384	5	t.	t.	PROPN
hassl-4112	384	6	,	,	PUNCT
hassl-4112	384	7	nguyen	nguyen	PROPN
hassl-4112	384	8	,	,	PUNCT
hassl-4112	384	9	h.	h.	PROPN
hassl-4112	384	10	t.	t.	PROPN
hassl-4112	384	11	t.	t.	PROPN
hassl-4112	384	12	,	,	PUNCT
hassl-4112	384	13	&	&	CCONJ
hassl-4112	384	14	van	van	PROPN
hassl-4112	384	15	nguyen	nguyen	PROPN
hassl-4112	384	16	,	,	PUNCT
hassl-4112	384	17	c.	c.	PROPN
hassl-4112	384	18	(	(	PUNCT
hassl-4112	384	19	2023	2023	NUM
hassl-4112	384	20	)	)	PUNCT
hassl-4112	384	21	.	.	PUNCT
hassl-4112	385	1	analysis	analysis	NOUN
hassl-4112	385	2	of	of	ADP
hassl-4112	385	3	factors	factor	NOUN
hassl-4112	385	4	affecting	affect	VERB
hassl-4112	385	5	the	the	DET
hassl-4112	385	6	adoption	adoption	NOUN
hassl-4112	385	7	of	of	ADP
hassl-4112	385	8	ifrs	ifrs	PROPN
hassl-4112	385	9	in	in	ADP
hassl-4112	385	10	an	an	DET
hassl-4112	385	11	emerging	emerge	VERB
hassl-4112	385	12	economy	economy	NOUN
hassl-4112	385	13	.	.	PUNCT
hassl-4112	386	1	heliyon	heliyon	NOUN
hassl-4112	386	2	,	,	PUNCT
hassl-4112	386	3	9(6	9(6	NUM
hassl-4112	386	4	)	)	PUNCT
hassl-4112	386	5	,	,	PUNCT
hassl-4112	386	6	1	1	NUM
hassl-4112	386	7	-	-	SYM
hassl-4112	386	8	21	21	NUM
hassl-4112	386	9	.	.	PUNCT
hassl-4112	387	1	https://doi.org/10.1016/j.heliyon.2023.e17331	https://doi.org/10.1016/j.heliyon.2023.e17331	NOUN
hassl-4112	387	2	nguyen	nguyen	PROPN
hassl-4112	387	3	,	,	PUNCT
hassl-4112	387	4	t.	t.	PROPN
hassl-4112	387	5	l.	l.	PROPN
hassl-4112	387	6	h.	h.	PROPN
hassl-4112	387	7	,	,	PUNCT
hassl-4112	387	8	le	le	X
hassl-4112	387	9	,	,	PUNCT
hassl-4112	388	1	t.	t.	PROPN
hassl-4112	388	2	h.	h.	PROPN
hassl-4112	388	3	p.	p.	PROPN
hassl-4112	388	4	,	,	PUNCT
hassl-4112	388	5	dao	dao	PROPN
hassl-4112	388	6	,	,	PUNCT
hassl-4112	388	7	n.	n.	NOUN
hassl-4112	388	8	m.	m.	NOUN
hassl-4112	388	9	,	,	PUNCT
hassl-4112	388	10	&	&	CCONJ
hassl-4112	388	11	pham	pham	PROPN
hassl-4112	388	12	,	,	PUNCT
hassl-4112	388	13	n.	n.	PROPN
hassl-4112	388	14	t.	t.	PROPN
hassl-4112	388	15	(	(	PUNCT
hassl-4112	388	16	2020	2020	NUM
hassl-4112	388	17	)	)	PUNCT
hassl-4112	388	18	.	.	PUNCT
hassl-4112	389	1	factors	factor	NOUN
hassl-4112	389	2	affecting	affect	VERB
hassl-4112	389	3	enterprises	enterprise	NOUN
hassl-4112	389	4	that	that	PRON
hassl-4112	389	5	apply	apply	VERB
hassl-4112	389	6	the	the	DET
hassl-4112	389	7	international	international	ADJ
hassl-4112	389	8	financial	financial	ADJ
hassl-4112	389	9	report	report	NOUN
hassl-4112	389	10	standards	standard	NOUN
hassl-4112	389	11	(	(	PUNCT
hassl-4112	389	12	ifrs	ifrs	NOUN
hassl-4112	389	13	):	):	PUNCT
hassl-4112	389	14	a	a	DET
hassl-4112	389	15	case	case	NOUN
hassl-4112	389	16	study	study	NOUN
hassl-4112	389	17	in	in	ADP
hassl-4112	389	18	vietnam	vietnam	PROPN
hassl-4112	389	19	.	.	PUNCT
hassl-4112	390	1	the	the	DET
hassl-4112	390	2	journal	journal	NOUN
hassl-4112	390	3	of	of	ADP
hassl-4112	390	4	asian	asian	ADJ
hassl-4112	390	5	finance	finance	NOUN
hassl-4112	390	6	,	,	PUNCT
hassl-4112	390	7	economics	economic	NOUN
hassl-4112	390	8	and	and	CCONJ
hassl-4112	390	9	business	business	NOUN
hassl-4112	390	10	,	,	PUNCT
hassl-4112	390	11	7(12	7(12	NUM
hassl-4112	390	12	)	)	PUNCT
hassl-4112	390	13	,	,	PUNCT
hassl-4112	390	14	409	409	NUM
hassl-4112	390	15	-	-	SYM
hassl-4112	390	16	422	422	NUM
hassl-4112	390	17	.	.	PUNCT
hassl-4112	390	18	https://doi.org/10.13106/jafeb.2020.vol7.no12.409	https://doi.org/10.13106/jafeb.2020.vol7.no12.409	PROPN
hassl-4112	390	19	norbaya	norbaya	PROPN
hassl-4112	390	20	,	,	PUNCT
hassl-4112	390	21	s.	s.	PROPN
hassl-4112	390	22	,	,	PUNCT
hassl-4112	390	23	mansor	mansor	PROPN
hassl-4112	390	24	,	,	PUNCT
hassl-4112	390	25	n.	n.	NOUN
hassl-4112	390	26	,	,	PUNCT
hassl-4112	390	27	&	&	CCONJ
hassl-4112	390	28	okazaki	okazaki	PROPN
hassl-4112	390	29	,	,	PUNCT
hassl-4112	390	30	k.	k.	PROPN
hassl-4112	390	31	(	(	PUNCT
hassl-4112	390	32	2016	2016	NUM
hassl-4112	390	33	)	)	PUNCT
hassl-4112	390	34	.	.	PUNCT
hassl-4112	391	1	financial	financial	ADJ
hassl-4112	391	2	performance	performance	NOUN
hassl-4112	391	3	and	and	CCONJ
hassl-4112	391	4	economic	economic	ADJ
hassl-4112	391	5	impact	impact	NOUN
hassl-4112	391	6	on	on	ADP
hassl-4112	391	7	capital	capital	NOUN
hassl-4112	391	8	adequacy	adequacy	NOUN
hassl-4112	391	9	ratio	ratio	NOUN
hassl-4112	391	10	in	in	ADP
hassl-4112	391	11	japan	japan	PROPN
hassl-4112	391	12	.	.	PUNCT
hassl-4112	392	1	international	international	ADJ
hassl-4112	392	2	journal	journal	PROPN
hassl-4112	392	3	of	of	ADP
hassl-4112	392	4	business	business	NOUN
hassl-4112	392	5	and	and	CCONJ
hassl-4112	392	6	management	management	NOUN
hassl-4112	392	7	,	,	PUNCT
hassl-4112	392	8	11(4	11(4	NUM
hassl-4112	392	9	)	)	PUNCT
hassl-4112	392	10	,	,	PUNCT
hassl-4112	392	11	14	14	NUM
hassl-4112	392	12	-	-	SYM
hassl-4112	392	13	21	21	NUM
hassl-4112	392	14	.	.	PUNCT
hassl-4112	393	1	https://doi.org/10.5539/ijbm.v11n4p14	https://doi.org/10.5539/ijbm.v11n4p14	NOUN
hassl-4112	393	2	shobha	shobha	NOUN
hassl-4112	393	3	,	,	PUNCT
hassl-4112	393	4	d.	d.	PROPN
hassl-4112	393	5	,	,	PUNCT
hassl-4112	393	6	puttaramanaik	puttaramanaik	PROPN
hassl-4112	393	7	,	,	PUNCT
hassl-4112	393	8	&	&	CCONJ
hassl-4112	393	9	asha	asha	PROPN
hassl-4112	393	10	,	,	PUNCT
hassl-4112	393	11	k.	k.	PROPN
hassl-4112	393	12	(	(	PUNCT
hassl-4112	393	13	2015	2015	NUM
hassl-4112	393	14	)	)	PUNCT
hassl-4112	393	15	.	.	PUNCT
hassl-4112	394	1	evaluation	evaluation	NOUN
hassl-4112	394	2	of	of	ADP
hassl-4112	394	3	maize	maize	NOUN
hassl-4112	394	4	flour	flour	NOUN
hassl-4112	394	5	incorporated	incorporate	VERB
hassl-4112	394	6	vermicelli	vermicelli	NOUN
hassl-4112	394	7	for	for	ADP
hassl-4112	394	8	nutritional	nutritional	ADJ
hassl-4112	394	9	,	,	PUNCT
hassl-4112	394	10	sensory	sensory	ADJ
hassl-4112	394	11	and	and	CCONJ
hassl-4112	394	12	storage	storage	NOUN
hassl-4112	394	13	quality	quality	NOUN
hassl-4112	394	14	.	.	PUNCT
hassl-4112	395	1	journal	journal	NOUN
hassl-4112	395	2	of	of	ADP
hassl-4112	395	3	food	food	NOUN
hassl-4112	395	4	science	science	NOUN
hassl-4112	395	5	and	and	CCONJ
hassl-4112	395	6	technology	technology	NOUN
hassl-4112	395	7	,	,	PUNCT
hassl-4112	395	8	52(11	52(11	PROPN
hassl-4112	395	9	)	)	PUNCT
hassl-4112	395	10	,	,	PUNCT
hassl-4112	395	11	7173	7173	NUM
hassl-4112	395	12	-	-	SYM
hassl-4112	395	13	7181	7181	NUM
hassl-4112	395	14	.	.	PUNCT
hassl-4112	396	1	https://doi.org/10.1007/s13197-015-1802-7	https://doi.org/10.1007/s13197-015-1802-7	NUM
hassl-4112	396	2	stainbank	stainbank	PROPN
hassl-4112	396	3	,	,	PUNCT
hassl-4112	396	4	l.	l.	PROPN
hassl-4112	396	5	(	(	PUNCT
hassl-4112	396	6	2014	2014	NUM
hassl-4112	396	7	)	)	PUNCT
hassl-4112	396	8	.	.	PUNCT
hassl-4112	397	1	factors	factor	NOUN
hassl-4112	397	2	influencing	influence	VERB
hassl-4112	397	3	the	the	DET
hassl-4112	397	4	adoption	adoption	NOUN
hassl-4112	397	5	of	of	ADP
hassl-4112	397	6	international	international	ADJ
hassl-4112	397	7	financial	financial	ADJ
hassl-4112	397	8	reporting	reporting	NOUN
hassl-4112	397	9	standards	standard	NOUN
hassl-4112	397	10	by	by	ADP
hassl-4112	397	11	african	african	ADJ
hassl-4112	397	12	countries	country	NOUN
hassl-4112	397	13	.	.	PUNCT
hassl-4112	398	1	south	south	ADJ
hassl-4112	398	2	african	african	ADJ
hassl-4112	398	3	journal	journal	PROPN
hassl-4112	398	4	of	of	ADP
hassl-4112	398	5	accounting	accounting	NOUN
hassl-4112	398	6	research	research	NOUN
hassl-4112	398	7	,	,	PUNCT
hassl-4112	398	8	28(1	28(1	NOUN
hassl-4112	398	9	)	)	PUNCT
hassl-4112	398	10	,	,	PUNCT
hassl-4112	398	11	79	79	NUM
hassl-4112	398	12	-	-	SYM
hassl-4112	398	13	95	95	NUM
hassl-4112	398	14	.	.	PUNCT
hassl-4112	399	1	https://doi.org/10.1080/10291954.2014.11463128	https://doi.org/10.1080/10291954.2014.11463128	PROPN
hassl-4112	399	2	tyrrall	tyrrall	PROPN
hassl-4112	399	3	,	,	PUNCT
hassl-4112	399	4	d.	d.	PROPN
hassl-4112	399	5	,	,	PUNCT
hassl-4112	399	6	woodward	woodward	PROPN
hassl-4112	399	7	,	,	PUNCT
hassl-4112	399	8	d.	d.	PROPN
hassl-4112	399	9	,	,	PUNCT
hassl-4112	399	10	&	&	CCONJ
hassl-4112	399	11	rakhimbekova	rakhimbekova	PROPN
hassl-4112	399	12	,	,	PUNCT
hassl-4112	399	13	a.	a.	NOUN
hassl-4112	399	14	(	(	PUNCT
hassl-4112	399	15	2007	2007	NUM
hassl-4112	399	16	)	)	PUNCT
hassl-4112	399	17	.	.	PUNCT
hassl-4112	400	1	the	the	DET
hassl-4112	400	2	relevance	relevance	NOUN
hassl-4112	400	3	of	of	ADP
hassl-4112	400	4	international	international	ADJ
hassl-4112	400	5	financial	financial	ADJ
hassl-4112	400	6	reporting	reporting	NOUN
hassl-4112	400	7	standards	standard	NOUN
hassl-4112	400	8	to	to	ADP
hassl-4112	400	9	a	a	DET
hassl-4112	400	10	developing	develop	VERB
hassl-4112	400	11	country	country	NOUN
hassl-4112	400	12	:	:	PUNCT
hassl-4112	400	13	evidence	evidence	NOUN
hassl-4112	400	14	from	from	ADP
hassl-4112	400	15	kazakhstan	kazakhstan	PROPN
hassl-4112	400	16	.	.	PUNCT
hassl-4112	401	1	the	the	DET
hassl-4112	401	2	international	international	ADJ
hassl-4112	401	3	journal	journal	NOUN
hassl-4112	401	4	of	of	ADP
hassl-4112	401	5	accounting	accounting	NOUN
hassl-4112	401	6	,	,	PUNCT
hassl-4112	401	7	42(1	42(1	NOUN
hassl-4112	401	8	)	)	PUNCT
hassl-4112	401	9	,	,	PUNCT
hassl-4112	401	10	82	82	NUM
hassl-4112	401	11	-	-	SYM
hassl-4112	401	12	110	110	NUM
hassl-4112	401	13	.	.	PUNCT
hassl-4112	402	1	views	view	NOUN
hassl-4112	402	2	and	and	CCONJ
hassl-4112	402	3	opinions	opinion	NOUN
hassl-4112	402	4	expressed	express	VERB
hassl-4112	402	5	in	in	ADP
hassl-4112	402	6	this	this	DET
hassl-4112	402	7	article	article	NOUN
hassl-4112	402	8	are	be	AUX
hassl-4112	402	9	the	the	DET
hassl-4112	402	10	views	view	NOUN
hassl-4112	402	11	and	and	CCONJ
hassl-4112	402	12	opinions	opinion	NOUN
hassl-4112	402	13	of	of	ADP
hassl-4112	402	14	the	the	DET
hassl-4112	402	15	author(s	author(s	NOUN
hassl-4112	402	16	)	)	PUNCT
hassl-4112	402	17	,	,	PUNCT
hassl-4112	402	18	humanities	humanity	NOUN
hassl-4112	402	19	and	and	CCONJ
hassl-4112	402	20	social	social	ADJ
hassl-4112	402	21	sciences	science	NOUN
hassl-4112	402	22	letters	letter	NOUN
hassl-4112	402	23	shall	shall	AUX
hassl-4112	402	24	not	not	PART
hassl-4112	402	25	be	be	AUX
hassl-4112	402	26	responsible	responsible	ADJ
hassl-4112	402	27	or	or	CCONJ
hassl-4112	402	28	answerable	answerable	ADJ
hassl-4112	402	29	for	for	ADP
hassl-4112	402	30	any	any	DET
hassl-4112	402	31	loss	loss	NOUN
hassl-4112	402	32	,	,	PUNCT
hassl-4112	402	33	damage	damage	NOUN
hassl-4112	402	34	or	or	CCONJ
hassl-4112	402	35	liability	liability	NOUN
hassl-4112	402	36	etc	etc	X
hassl-4112	402	37	.	.	X
hassl-4112	403	1	caused	cause	VERB
hassl-4112	403	2	in	in	ADP
hassl-4112	403	3	relation	relation	NOUN
hassl-4112	403	4	to	to	PART
hassl-4112	403	5	/	/	PUNCT
hassl-4112	403	6	arising	arise	VERB
hassl-4112	403	7	out	out	ADP
hassl-4112	403	8	of	of	ADP
hassl-4112	403	9	the	the	DET
hassl-4112	403	10	use	use	NOUN
hassl-4112	403	11	of	of	ADP
hassl-4112	403	12	the	the	DET
hassl-4112	403	13	content	content	NOUN
hassl-4112	403	14	.	.	PUNCT
hassl-4112	404	1	https://doi.org/10.13106/jafeb.2019.vol6.no1.33	https://doi.org/10.13106/jafeb.2019.vol6.no1.33	X
hassl-4112	404	2	https://doi.org/10.1016/0165-4101(80)90002-6	https://doi.org/10.1016/0165-4101(80)90002-6	NOUN
hassl-4112	404	3	https://doi.org/10.1016/j.accfor.2007.11.001	https://doi.org/10.1016/j.accfor.2007.11.001	PROPN
hassl-4112	404	4	https://doi.org/10.1057/palgrave.jibs.8490186	https://doi.org/10.1057/palgrave.jibs.8490186	VERB
hassl-4112	404	5	https://doi.org/10.1016/j.heliyon.2023.e17331	https://doi.org/10.1016/j.heliyon.2023.e17331	NOUN
hassl-4112	404	6	https://doi.org/10.13106/jafeb.2020.vol7.no12.409	https://doi.org/10.13106/jafeb.2020.vol7.no12.409	NOUN
hassl-4112	404	7	https://doi.org/10.5539/ijbm.v11n4p14	https://doi.org/10.5539/ijbm.v11n4p14	NOUN
hassl-4112	404	8	https://doi.org/10.1007/s13197-015-1802-7	https://doi.org/10.1007/s13197-015-1802-7	NUM
hassl-4112	404	9	https://doi.org/10.1080/10291954.2014.11463128	https://doi.org/10.1080/10291954.2014.11463128	NOUN