id	sid	eid	entity	type
ijtc-1000	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-1000	1	2	2714-9838	CARDINAL
ijtc-1000	1	3	2714-9846	CARDINAL
ijtc-1000	1	4	5	CARDINAL
ijtc-1000	1	5	1	CARDINAL
ijtc-1000	1	6	january 2024	DATE
ijtc-1000	2	1	60-76	CARDINAL
ijtc-1000	3	1	ilomata international journal of tax & accounting	ORG
ijtc-1000	3	2	covid-19	PERSON
ijtc-1000	3	3	the indonesian stock exchange	ORG
ijtc-1000	3	4	dwi syahputri1	ORG
ijtc-1000	3	5	suranta3	ORG
ijtc-1000	3	6	danang adi putra4	PERSON
ijtc-1000	3	7	university	GPE
ijtc-1000	3	8	indonesia	GPE
ijtc-1000	3	9	october 30	DATE
ijtc-1000	3	10	2023	CARDINAL
ijtc-1000	3	11	december 29	DATE
ijtc-1000	3	12	2023	CARDINAL
ijtc-1000	3	13	january 31	DATE
ijtc-1000	3	14	2023	CARDINAL
ijtc-1000	3	15	w	GPE
ijtc-1000	3	16	d.	NORP
ijtc-1000	3	17	suranta	GPE
ijtc-1000	3	18	e.,	GPE
ijtc-1000	3	19	putra	GPE
ijtc-1000	3	20	2024	CARDINAL
ijtc-1000	4	1	the indonesian stock exchange	ORG
ijtc-1000	5	1	ilomata international journal of tax and accounting	ORG
ijtc-1000	5	2	5(1	CARDINAL
ijtc-1000	5	3	60-76	CARDINAL
ijtc-1000	6	1	covid-19	PERSON
ijtc-1000	11	1	covid-19	PERSON
ijtc-1000	12	1	three	CARDINAL
ijtc-1000	13	1	2017-2022	CARDINAL
ijtc-1000	18	1	covid-19	PERSON
ijtc-1000	19	1	covid-19	PERSON
ijtc-1000	20	1	covid-19	ORG
ijtc-1000	21	1	4.0	CARDINAL
ijtc-1000	22	1	covid-19	PRODUCT
ijtc-1000	22	2	barai & dhar	ORG
ijtc-1000	22	3	2021	DATE
ijtc-1000	23	1	late 2019	DATE
ijtc-1000	23	2	covid-19	ORG
ijtc-1000	23	3	mailto:widiadwi536@gmail.com	ORG
ijtc-1000	23	4	covid-19	PERSON
ijtc-1000	23	5	the indonesian stock exchange	ORG
ijtc-1000	23	6	suranta	GPE
ijtc-1000	23	7	putra 61	FAC
ijtc-1000	23	8	ilomata international journal of tax & accounting	ORG
ijtc-1000	23	9	2023	CARDINAL
ijtc-1000	24	1	zhang et al.	PERSON
ijtc-1000	24	2	2020	DATE
ijtc-1000	25	1	lassoued & khanchel	ORG
ijtc-1000	25	2	2021a	DATE
ijtc-1000	26	1	covid-19	ORG
ijtc-1000	28	1	hassan et al.	PERSON
ijtc-1000	28	2	2020	DATE
ijtc-1000	28	3	covid-19	ORG
ijtc-1000	30	1	2019	DATE
ijtc-1000	32	1	de vito & gómez	ORG
ijtc-1000	32	2	2020	DATE
ijtc-1000	33	1	one	CARDINAL
ijtc-1000	34	1	indonesian	NORP
ijtc-1000	34	2	2023	CARDINAL
ijtc-1000	35	1	covid-19	ORG
ijtc-1000	35	2	baker et al.	PERSON
ijtc-1000	35	3	2020	DATE
ijtc-1000	35	4	baldwin & weder, 2020	ORG
ijtc-1000	36	1	dai	ORG
ijtc-1000	36	2	2021	CARDINAL
ijtc-1000	37	1	2020	DATE
ijtc-1000	38	1	park & shin	ORG
ijtc-1000	38	2	2021	CARDINAL
ijtc-1000	39	1	covid-19	ORG
ijtc-1000	40	1	2018	DATE
ijtc-1000	40	2	n.d.	GPE
ijtc-1000	41	1	lizińska & czapiewski	ORG
ijtc-1000	41	2	2023	CARDINAL
ijtc-1000	42	1	covid-19	PERSON
ijtc-1000	42	2	lassoued & khanchel	ORG
ijtc-1000	42	3	2021b	DATE
ijtc-1000	42	4	al-begali & phua	ORG
ijtc-1000	42	5	2023	CARDINAL
ijtc-1000	42	6	garfatta et al.	PERSON
ijtc-1000	42	7	2023	CARDINAL
ijtc-1000	43	1	liu & sun	ORG
ijtc-1000	43	2	2022	CARDINAL
ijtc-1000	43	3	rahman et al.	PERSON
ijtc-1000	43	4	2023	CARDINAL
ijtc-1000	43	5	silva flores et al.	PERSON
ijtc-1000	43	6	2023	CARDINAL
ijtc-1000	45	1	liu & https://www.ilomata.org/index.php/ijtc	ORG
ijtc-1000	45	2	covid-19	PERSON
ijtc-1000	45	3	the indonesian stock exchange	ORG
ijtc-1000	45	4	suranta	GPE
ijtc-1000	45	5	putra 62	GPE
ijtc-1000	45	6	ilomata international journal of tax & accounting	ORG
ijtc-1000	45	7	2022	CARDINAL
ijtc-1000	45	8	2019	DATE
ijtc-1000	45	9	2020	DATE
ijtc-1000	45	10	silva flores et al.	PERSON
ijtc-1000	45	11	2023	CARDINAL
ijtc-1000	45	12	brazilian	NORP
ijtc-1000	46	1	garfatta et al.	PERSON
ijtc-1000	46	2	2023	CARDINAL
ijtc-1000	46	3	covid-19	PERSON
ijtc-1000	47	1	rahman et al.	PERSON
ijtc-1000	47	2	2023	CARDINAL
ijtc-1000	47	3	chinese	NORP
ijtc-1000	48	1	al-begali & phua	ORG
ijtc-1000	48	2	2023	CARDINAL
ijtc-1000	48	3	jordanian	NORP
ijtc-1000	48	4	covid-19	DATE
ijtc-1000	49	1	indonesia	GPE
ijtc-1000	50	1	firmansyah & ardiansyah	ORG
ijtc-1000	50	2	2020	DATE
ijtc-1000	51	1	2023	CARDINAL
ijtc-1000	52	1	pernamasari & tanjung	ORG
ijtc-1000	52	2	2023	CARDINAL
ijtc-1000	52	3	covid-19	PERSON
ijtc-1000	53	1	al.	GPE
ijtc-1000	53	2	2010	DATE
ijtc-1000	53	3	2014	DATE
ijtc-1000	54	1	angelina & lindrawati	ORG
ijtc-1000	54	2	2022	CARDINAL
ijtc-1000	55	1	covid-19	PERSON
ijtc-1000	55	2	zhu et al.	PERSON
ijtc-1000	55	3	2022	CARDINAL
ijtc-1000	55	4	three	CARDINAL
ijtc-1000	56	1	three	CARDINAL
ijtc-1000	57	1	rem	ORG
ijtc-1000	58	1	angelina & lindrawati	ORG
ijtc-1000	58	2	2022	CARDINAL
ijtc-1000	58	3	accrual	DATE
ijtc-1000	58	4	covid-19	PERSON
ijtc-1000	59	1	covid-19	PERSON
ijtc-1000	60	1	jensen & meckling	ORG
ijtc-1000	60	2	1976	DATE
ijtc-1000	63	1	2021	CARDINAL
ijtc-1000	64	1	second	ORDINAL
ijtc-1000	65	1	angelina & lindrawati	ORG
ijtc-1000	65	2	2022	CARDINAL
ijtc-1000	66	1	covid-19	PERSON
ijtc-1000	66	2	the indonesian stock exchange	ORG
ijtc-1000	66	3	suranta	GPE
ijtc-1000	66	4	putra 63	FAC
ijtc-1000	66	5	ilomata international journal of tax & accounting	ORG
ijtc-1000	67	1	2009	DATE
ijtc-1000	68	1	scott	ORG
ijtc-1000	68	2	2015	DATE
ijtc-1000	70	1	healy & wahlen	ORG
ijtc-1000	70	2	1999	DATE
ijtc-1000	71	1	2020	DATE
ijtc-1000	72	1	2019	DATE
ijtc-1000	73	1	liu & sun	ORG
ijtc-1000	73	2	2022	CARDINAL
ijtc-1000	74	1	healy & wahlen	ORG
ijtc-1000	74	2	1999	DATE
ijtc-1000	75	1	sekaranti & juliarto	ORG
ijtc-1000	75	2	2022	CARDINAL
ijtc-1000	77	1	scott	ORG
ijtc-1000	77	2	2015	DATE
ijtc-1000	78	1	2018	DATE
ijtc-1000	78	2	n.d.	GPE
ijtc-1000	79	1	accrual	DATE
ijtc-1000	79	2	one	CARDINAL
ijtc-1000	80	1	asni & mayasari	ORG
ijtc-1000	80	2	2018	DATE
ijtc-1000	81	1	accrual	DATE
ijtc-1000	81	2	2016	DATE
ijtc-1000	85	1	2019	DATE
ijtc-1000	86	1	covid-19	PERSON
ijtc-1000	86	2	the indonesian stock exchange	ORG
ijtc-1000	86	3	suranta	GPE
ijtc-1000	86	4	putra 64	LOC
ijtc-1000	86	5	ilomata international journal of tax & accounting	ORG
ijtc-1000	86	6	2006	DATE
ijtc-1000	86	7	rem	ORG
ijtc-1000	87	1	daily	DATE
ijtc-1000	88	1	rem	PERSON
ijtc-1000	88	2	zurriah &	ORG
ijtc-1000	88	3	2020	DATE
ijtc-1000	89	1	2011	DATE
ijtc-1000	91	1	2010	DATE
ijtc-1000	91	2	three	CARDINAL
ijtc-1000	92	1	2017	DATE
ijtc-1000	93	1	jensen & meckling	ORG
ijtc-1000	93	2	1976	DATE
ijtc-1000	94	1	lisboa & kacharava	ORG
ijtc-1000	94	2	2018	DATE
ijtc-1000	96	1	two	CARDINAL
ijtc-1000	97	1	2011	DATE
ijtc-1000	99	1	asian	NORP
ijtc-1000	99	2	1997	DATE
ijtc-1000	99	3	2007	DATE
ijtc-1000	99	4	2007-2009	DATE
ijtc-1000	99	5	2022	CARDINAL
ijtc-1000	100	1	2020	DATE
ijtc-1000	100	2	2020	DATE
ijtc-1000	100	3	covid-19	PRODUCT
ijtc-1000	100	4	ali et al.	PERSON
ijtc-1000	100	5	2021	CARDINAL
ijtc-1000	100	6	2023	CARDINAL
ijtc-1000	100	7	2021	CARDINAL
ijtc-1000	100	8	lassoued & khanchel	ORG
ijtc-1000	100	9	2021a	DATE
ijtc-1000	100	10	yan et al.	PERSON
ijtc-1000	100	11	2022	CARDINAL
ijtc-1000	100	12	ali et al.	PERSON
ijtc-1000	100	13	2021	CARDINAL
ijtc-1000	100	14	covid-19	PRODUCT
ijtc-1000	101	1	2021	CARDINAL
ijtc-1000	101	2	the indonesia stock exchange	ORG
ijtc-1000	102	1	lassoued & khanchel	ORG
ijtc-1000	102	2	2021b	DATE
ijtc-1000	102	3	europe	LOC
ijtc-1000	102	4	2020	DATE
ijtc-1000	103	1	2023	CARDINAL
ijtc-1000	103	2	yan et al.	PERSON
ijtc-1000	103	3	2022	CARDINAL
ijtc-1000	103	4	covid-19	PERSON
ijtc-1000	104	1	accrual	DATE
ijtc-1000	104	2	covid-19	PERSON
ijtc-1000	105	1	accrual	DATE
ijtc-1000	105	2	covid-19	PERSON
ijtc-1000	106	1	covid-19	PERSON
ijtc-1000	106	2	the indonesian stock exchange	ORG
ijtc-1000	106	3	suranta	GPE
ijtc-1000	107	1	ilomata international journal of tax & accounting	ORG
ijtc-1000	107	2	accrual	DATE
ijtc-1000	107	3	covid-19	PERSON
ijtc-1000	108	1	covid-19	PERSON
ijtc-1000	108	2	secondary	ORDINAL
ijtc-1000	109	1	covid-19	PRODUCT
ijtc-1000	109	2	the indonesia stock exchange	ORG
ijtc-1000	110	1	2017	CARDINAL
ijtc-1000	110	2	2022	CARDINAL
ijtc-1000	111	1	covid-19	PRODUCT
ijtc-1000	112	1	47	CARDINAL
ijtc-1000	113	1	17	CARDINAL
ijtc-1000	113	2	the indonesia stock exchange	ORG
ijtc-1000	113	3	six years	DATE
ijtc-1000	113	4	2017	CARDINAL
ijtc-1000	113	5	2022	CARDINAL
ijtc-1000	114	1	1	CARDINAL
ijtc-1000	114	2	the indonesia stock trade	ORG
ijtc-1000	114	3	2017	CARDINAL
ijtc-1000	114	4	2022	CARDINAL
ijtc-1000	114	5	2	CARDINAL
ijtc-1000	114	6	indonesian	NORP
ijtc-1000	114	7	between december 31, 2017	DATE
ijtc-1000	114	8	december 31	DATE
ijtc-1000	114	9	2022	CARDINAL
ijtc-1000	114	10	3	CARDINAL
ijtc-1000	114	11	between december 31, 2017	DATE
ijtc-1000	114	12	december 31	DATE
ijtc-1000	114	13	2022	CARDINAL
ijtc-1000	115	1	angelina & lindrawati	ORG
ijtc-1000	115	2	2022	CARDINAL
ijtc-1000	115	3	firmansyah & ardiansyah	ORG
ijtc-1000	115	4	covid-19	PERSON
ijtc-1000	115	5	the indonesian stock exchange	ORG
ijtc-1000	115	6	suranta	GPE
ijtc-1000	115	7	putra 66	GPE
ijtc-1000	115	8	ilomata international journal of tax & accounting	ORG
ijtc-1000	115	9	19 2020	DATE
ijtc-1000	115	10	pernamasari & tanjung	ORG
ijtc-1000	115	11	2023	CARDINAL
ijtc-1000	115	12	2023	CARDINAL
ijtc-1000	115	13	syabilla & andi	ORG
ijtc-1000	115	14	2021	DATE
ijtc-1000	115	15	= niit	PERSON
ijtc-1000	115	16	1 tait−1	CARDINAL
ijtc-1000	116	1	tait−1 − ndacit	ORG
ijtc-1000	116	2	2020	DATE
ijtc-1000	116	3	1	CARDINAL
ijtc-1000	116	4	1	CARDINAL
ijtc-1000	116	5	1	CARDINAL
ijtc-1000	116	6	1	CARDINAL
ijtc-1000	116	7	𝛥salesit	GPE
ijtc-1000	116	8	1	CARDINAL
ijtc-1000	116	9	1	CARDINAL
ijtc-1000	116	10	1	CARDINAL
ijtc-1000	116	11	1	CARDINAL
ijtc-1000	116	12	𝛥salesit	GPE
ijtc-1000	116	13	1	CARDINAL
ijtc-1000	116	14	1	CARDINAL
ijtc-1000	116	15	1	CARDINAL
ijtc-1000	116	16	− prodit tait −	PERSON
ijtc-1000	116	17	1	CARDINAL
ijtc-1000	116	18	1	CARDINAL
ijtc-1000	116	19	1	CARDINAL
ijtc-1000	116	20	1	CARDINAL
ijtc-1000	116	21	1	CARDINAL
ijtc-1000	116	22	roychowdhury	ORG
ijtc-1000	116	23	2006	DATE
ijtc-1000	116	24	annual	DATE
ijtc-1000	116	25	the indonesia stock exchange	ORG
ijtc-1000	116	26	between 2017 and 2022	CARDINAL
ijtc-1000	117	1	the indonesia stock exchange's	ORG
ijtc-1000	118	1	covid-19	PERSON
ijtc-1000	118	2	the indonesian stock exchange	ORG
ijtc-1000	118	3	suranta	GPE
ijtc-1000	118	4	putra 67	FAC
ijtc-1000	119	1	ilomata international journal of tax & accounting	ORG
ijtc-1000	119	2	covid-19	ORG
ijtc-1000	120	1	covid-19	PRODUCT
ijtc-1000	121	1	1	CARDINAL
ijtc-1000	122	1	1	CARDINAL
ijtc-1000	123	1	descriptive statistics descriptive	ORG
ijtc-1000	124	1	102	CARDINAL
ijtc-1000	124	2	0.28	CARDINAL
ijtc-1000	124	3	0.11429	CARDINAL
ijtc-1000	124	4	102	CARDINAL
ijtc-1000	124	5	0.18	CARDINAL
ijtc-1000	124	6	0.07367 abnprod	MONEY
ijtc-1000	124	7	102	CARDINAL
ijtc-1000	124	8	0.10	CARDINAL
ijtc-1000	124	9	0.05796	CARDINAL
ijtc-1000	125	1	34	CARDINAL
ijtc-1000	125	2	0.18	CARDINAL
ijtc-1000	125	3	34	CARDINAL
ijtc-1000	125	4	0.17 -0.0131	PERCENT
ijtc-1000	125	5	34	CARDINAL
ijtc-1000	125	6	34 -0.19 0.08 -0.0487 0.06374	QUANTITY
ijtc-1000	127	1	34 -0.87	DATE
ijtc-1000	127	2	0.28 -0.0131 0.17122	PERCENT
ijtc-1000	127	3	34	CARDINAL
ijtc-1000	127	4	34	CARDINAL
ijtc-1000	127	5	0.20	CARDINAL
ijtc-1000	127	6	0.06243	MONEY
ijtc-1000	127	7	34	CARDINAL
ijtc-1000	127	8	0.06	CARDINAL
ijtc-1000	127	9	0.06293	CARDINAL
ijtc-1000	129	1	34	CARDINAL
ijtc-1000	129	2	0.10	CARDINAL
ijtc-1000	129	3	0.08849	CARDINAL
ijtc-1000	129	4	covid-19	PERSON
ijtc-1000	129	5	the indonesian stock exchange	ORG
ijtc-1000	129	6	suranta	GPE
ijtc-1000	129	7	putra 68	LOC
ijtc-1000	129	8	ilomata international journal of tax & accounting	ORG
ijtc-1000	129	9	34	CARDINAL
ijtc-1000	129	10	0.18	CARDINAL
ijtc-1000	129	11	34 -0.34	QUANTITY
ijtc-1000	129	12	0.54	CARDINAL
ijtc-1000	129	13	34	CARDINAL
ijtc-1000	129	14	0.09	CARDINAL
ijtc-1000	129	15	0.05227	CARDINAL
ijtc-1000	129	16	secondary	ORDINAL
ijtc-1000	129	17	2023	CARDINAL
ijtc-1000	129	18	1	CARDINAL
ijtc-1000	129	19	covid-19	PRODUCT
ijtc-1000	130	1	dac	ORG
ijtc-1000	131	1	covid-19	PERSON
ijtc-1000	131	2	0.18	CARDINAL
ijtc-1000	131	3	0.28	CARDINAL
ijtc-1000	131	4	0.10	CARDINAL
ijtc-1000	133	1	dac	ORG
ijtc-1000	133	2	0.0070	CARDINAL
ijtc-1000	135	1	covid-19	PERSON
ijtc-1000	136	1	dac	ORG
ijtc-1000	137	1	covid-19	PERSON
ijtc-1000	138	1	-0.09	ORG
ijtc-1000	138	2	-0.06	CARDINAL
ijtc-1000	139	1	0.17	CARDINAL
ijtc-1000	139	2	0.06	CARDINAL
ijtc-1000	139	3	0.18	CARDINAL
ijtc-1000	140	1	covid-19	ORG
ijtc-1000	140	2	0.001	CARDINAL
ijtc-1000	142	1	covid-19	PERSON
ijtc-1000	144	1	0.23	CARDINAL
ijtc-1000	144	2	0.20	CARDINAL
ijtc-1000	144	3	0.54	CARDINAL
ijtc-1000	145	1	0.0486	CARDINAL
ijtc-1000	145	2	0.0155	CARDINAL
ijtc-1000	145	3	0.0335	CARDINAL
ijtc-1000	148	1	covid-19	PERSON
ijtc-1000	148	2	the indonesian stock exchange	ORG
ijtc-1000	148	3	suranta	GPE
ijtc-1000	148	4	putra 69	FAC
ijtc-1000	148	5	ilomata international journal of tax & accounting	ORG
ijtc-1000	148	6	covid-19	PERSON
ijtc-1000	150	1	0.08	CARDINAL
ijtc-1000	150	2	0.06	CARDINAL
ijtc-1000	150	3	0.09	CARDINAL
ijtc-1000	152	1	covid-19	PERSON
ijtc-1000	152	2	covid-19	PERSON
ijtc-1000	152	3	covid-19	PERSON
ijtc-1000	153	1	covid-19	ORG
ijtc-1000	154	1	three	CARDINAL
ijtc-1000	156	1	2	CARDINAL
ijtc-1000	157	1	0.02013 0.581 0.565	MONEY
ijtc-1000	157	2	1.606	CARDINAL
ijtc-1000	157	3	0.118	CARDINAL
ijtc-1000	157	4	0.00927	CARDINAL
ijtc-1000	157	5	0.212	CARDINAL
ijtc-1000	157	6	0.857 abncfo_during abncfo_after	DATE
ijtc-1000	157	7	0.394	TIME
ijtc-1000	157	8	2.466	MONEY
ijtc-1000	157	9	0.019	MONEY
ijtc-1000	157	10	0.01514	CARDINAL
ijtc-1000	158	1	0.498	CARDINAL
ijtc-1000	158	2	0.345	CARDINAL
ijtc-1000	158	3	covid-19	PERSON
ijtc-1000	158	4	the indonesian stock exchange	ORG
ijtc-1000	158	5	suranta	GPE
ijtc-1000	158	6	putra 70	FAC
ijtc-1000	158	7	ilomata international journal of tax & accounting	ORG
ijtc-1000	158	8	0.016	CARDINAL
ijtc-1000	160	1	0.065	CARDINAL
ijtc-1000	160	2	secondary	ORDINAL
ijtc-1000	160	3	2023	CARDINAL
ijtc-1000	160	4	covid-19	ORG
ijtc-1000	161	1	1	CARDINAL
ijtc-1000	161	2	covid-19	PRODUCT
ijtc-1000	161	3	first	ORDINAL
ijtc-1000	161	4	accrual	DATE
ijtc-1000	161	5	covid-19	PERSON
ijtc-1000	162	1	covid-19	PERSON
ijtc-1000	163	1	2023	CARDINAL
ijtc-1000	163	2	2021	CARDINAL
ijtc-1000	163	3	lassoued & khanchel	ORG
ijtc-1000	163	4	2021b	DATE
ijtc-1000	163	5	pernamasari & tanjung	ORG
ijtc-1000	163	6	2023	CARDINAL
ijtc-1000	163	7	rahman et al.	PERSON
ijtc-1000	163	8	2023	CARDINAL
ijtc-1000	163	9	silva flores et al.	PERSON
ijtc-1000	163	10	2023	CARDINAL
ijtc-1000	163	11	yan et al.	PERSON
ijtc-1000	163	12	2022	CARDINAL
ijtc-1000	163	13	al-begali & phua	ORG
ijtc-1000	163	14	2023	CARDINAL
ijtc-1000	163	15	firmansyah & ardiansyah	ORG
ijtc-1000	163	16	2020	DATE
ijtc-1000	163	17	garfatta et al.	PERSON
ijtc-1000	163	18	2023	CARDINAL
ijtc-1000	163	19	2	CARDINAL
ijtc-1000	163	20	covid-19	PERSON
ijtc-1000	163	21	covid-19	ORG
ijtc-1000	165	1	2023	CARDINAL
ijtc-1000	165	2	2021	CARDINAL
ijtc-1000	165	3	lassoued & khanchel	ORG
ijtc-1000	165	4	2021b	DATE
ijtc-1000	165	5	pernamasari & tanjung	ORG
ijtc-1000	165	6	2023	CARDINAL
ijtc-1000	165	7	rahman et al.	PERSON
ijtc-1000	165	8	2023	CARDINAL
ijtc-1000	165	9	silva flores et al.	PERSON
ijtc-1000	165	10	2023	CARDINAL
ijtc-1000	165	11	yan et al.	PERSON
ijtc-1000	165	12	2022	CARDINAL
ijtc-1000	165	13	al-begali & phua	ORG
ijtc-1000	165	14	2023	CARDINAL
ijtc-1000	165	15	firmansyah & ardiansyah	ORG
ijtc-1000	165	16	2020	DATE
ijtc-1000	165	17	garfatta et al.	PERSON
ijtc-1000	165	18	2023	CARDINAL
ijtc-1000	166	1	3	CARDINAL
ijtc-1000	166	2	covid-19	PERSON
ijtc-1000	166	3	third	ORDINAL
ijtc-1000	166	4	covid-19	PERSON
ijtc-1000	167	1	covid-19	PERSON
ijtc-1000	168	1	2023	CARDINAL
ijtc-1000	168	2	2021	CARDINAL
ijtc-1000	168	3	lassoued & khanchel	ORG
ijtc-1000	168	4	2021b	DATE
ijtc-1000	168	5	pernamasari & tanjung	ORG
ijtc-1000	168	6	2023	CARDINAL
ijtc-1000	168	7	rahman et al.	PERSON
ijtc-1000	168	8	2023	CARDINAL
ijtc-1000	168	9	silva flores et al.	PERSON
ijtc-1000	168	10	2023	CARDINAL
ijtc-1000	168	11	yan et al.	PERSON
ijtc-1000	168	12	2022	CARDINAL
ijtc-1000	168	13	albegali & phua	ORG
ijtc-1000	168	14	2023	CARDINAL
ijtc-1000	168	15	firmansyah & ardiansyah	ORG
ijtc-1000	168	16	2020	DATE
ijtc-1000	168	17	garfatta et al.	PERSON
ijtc-1000	168	18	2023	CARDINAL
ijtc-1000	169	1	4	CARDINAL
ijtc-1000	169	2	covid-19	PERSON
ijtc-1000	169	3	covid-19	ORG
ijtc-1000	170	1	covid-19	PERSON
ijtc-1000	171	1	al-begali & phua	ORG
ijtc-1000	171	2	2023	CARDINAL
ijtc-1000	171	3	2023	CARDINAL
ijtc-1000	171	4	2021	CARDINAL
ijtc-1000	171	5	lassoued & khanchel	ORG
ijtc-1000	171	6	2021b	DATE
ijtc-1000	171	7	pernamasari & tanjung	ORG
ijtc-1000	171	8	2023	CARDINAL
ijtc-1000	171	9	rahman	PERSON
ijtc-1000	171	10	covid-19	PERSON
ijtc-1000	171	11	the indonesian stock exchange	ORG
ijtc-1000	171	12	suranta	GPE
ijtc-1000	171	13	putra 71	GPE
ijtc-1000	171	14	ilomata international journal of tax & accounting	ORG
ijtc-1000	171	15	2023	CARDINAL
ijtc-1000	171	16	yan et al.	PERSON
ijtc-1000	171	17	2022	CARDINAL
ijtc-1000	171	18	firmansyah & ardiansyah	ORG
ijtc-1000	171	19	2020	DATE
ijtc-1000	171	20	garfatta et al.	PERSON
ijtc-1000	171	21	2023	CARDINAL
ijtc-1000	171	22	2023	CARDINAL
ijtc-1000	172	1	covid-19	PERSON
ijtc-1000	173	1	firmansyah & ardiansyah	ORG
ijtc-1000	173	2	2020	DATE
ijtc-1000	173	3	garfatta et al.	PERSON
ijtc-1000	173	4	2023	CARDINAL
ijtc-1000	173	5	2023	CARDINAL
ijtc-1000	173	6	al-begali & phua	ORG
ijtc-1000	173	7	2023	CARDINAL
ijtc-1000	173	8	2023	CARDINAL
ijtc-1000	173	9	2021	CARDINAL
ijtc-1000	173	10	lassoued & khanchel	ORG
ijtc-1000	173	11	2021b	DATE
ijtc-1000	173	12	pernamasari & tanjung	ORG
ijtc-1000	173	13	2023	CARDINAL
ijtc-1000	173	14	rahman et al.	PERSON
ijtc-1000	173	15	2023	CARDINAL
ijtc-1000	173	16	yan et al.	PERSON
ijtc-1000	173	17	2022	CARDINAL
ijtc-1000	173	18	accrual	DATE
ijtc-1000	173	19	covid-19	PERSON
ijtc-1000	174	1	accrual	DATE
ijtc-1000	178	1	covid-19	PERSON
ijtc-1000	180	1	covid-19	PERSON
ijtc-1000	181	1	covid-19	PERSON
ijtc-1000	184	1	covid-19	PERSON
ijtc-1000	184	2	covid-19	PRODUCT
ijtc-1000	185	1	al-begali	PERSON
ijtc-1000	185	2	s. a. a.	PERSON
ijtc-1000	185	3	l. k.	PERSON
ijtc-1000	185	4	2023	CARDINAL
ijtc-1000	186	1	covid-19	PERSON
ijtc-1000	189	1	covid-19	PERSON
ijtc-1000	189	2	the indonesian stock exchange	ORG
ijtc-1000	189	3	suranta	GPE
ijtc-1000	189	4	putra 72	FAC
ijtc-1000	189	5	ilomata international journal of tax & accounting	ORG
ijtc-1000	189	6	ali, h.	ORG
ijtc-1000	189	7	amin	PERSON
ijtc-1000	189	8	h. m. g.	PERSON
ijtc-1000	189	9	mostafa	PRODUCT
ijtc-1000	189	10	d., & mohamed	ORG
ijtc-1000	189	11	e. k. a.	PERSON
ijtc-1000	189	12	2021	CARDINAL
ijtc-1000	190	1	covid-19	PRODUCT
ijtc-1000	191	1	775–797	DATE
ijtc-1000	192	1	https://doi.org/10.1108/maj-07-2021-3232 aljughaiman	PERSON
ijtc-1000	192	2	a. a.	PERSON
ijtc-1000	192	3	nguyen	PERSON
ijtc-1000	192	4	t. h.	GPE
ijtc-1000	192	5	trinh	ORG
ijtc-1000	192	6	2023	CARDINAL
ijtc-1000	193	1	covid-19	ORG
ijtc-1000	194	1	88(april	DATE
ijtc-1000	194	2	102675	DATE
ijtc-1000	195	1	t. h.	GPE
ijtc-1000	195	2	2009	DATE
ijtc-1000	196	1	suatu tinjauan	ORG
ijtc-1000	196	2	informasi dan implikasinya	PERSON
ijtc-1000	197	1	riskesdas	PERSON
ijtc-1000	197	2	3	CARDINAL
ijtc-1000	197	3	103–111	CARDINAL
ijtc-1000	198	1	angelina	GPE
ijtc-1000	198	2	m., & lindrawati	ORG
ijtc-1000	198	3	l.	PERSON
ijtc-1000	198	4	2022	CARDINAL
ijtc-1000	199	1	perbandingan manajemen laba	ORG
ijtc-1000	199	2	sebelum dan saat covid-19 pada	PERSON
ijtc-1000	200	1	jurnal akuntansi	ORG
ijtc-1000	200	2	indonesia	GPE
ijtc-1000	200	3	11(2	CARDINAL
ijtc-1000	200	4	121	CARDINAL
ijtc-1000	200	5	https://doi.org/10.30659/jai.11.2.121-132 asni	PERSON
ijtc-1000	200	6	f., & mayasari	ORG
ijtc-1000	200	7	m. (	PERSON
ijtc-1000	200	8	2018	DATE
ijtc-1000	201	1	perbedaan	PERSON
ijtc-1000	201	2	dan manajemen laba	PERSON
ijtc-1000	201	3	sebelum dan	PERSON
ijtc-1000	201	4	adopsi ifrs pada perusahaan manufaktur yang terdaftar di bei	ORG
ijtc-1000	202	1	2(1	CARDINAL
ijtc-1000	203	1	w.	PERSON
ijtc-1000	203	2	2021	CARDINAL
ijtc-1000	204	1	covid-19	PERSON
ijtc-1000	204	2	indonesia	GPE
ijtc-1000	204	3	the first quarter	DATE
ijtc-1000	205	1	jurnal akuntansi	PERSON
ijtc-1000	206	1	b. a.	PERSON
ijtc-1000	206	2	2011	DATE
ijtc-1000	208	1	1491–1518	CARDINAL
ijtc-1000	209	1	https://doi.org/10.2308/accr-10092 baker	PERSON
ijtc-1000	209	2	s. r.	PERSON
ijtc-1000	209	3	farrokhnia	GPE
ijtc-1000	209	4	r. a.	PERSON
ijtc-1000	209	5	meyer	ORG
ijtc-1000	209	6	s.	PERSON
ijtc-1000	209	7	m., & yannelis	ORG
ijtc-1000	209	8	2020	DATE
ijtc-1000	211	1	2020	DATE
ijtc-1000	211	2	covid-19	PRODUCT
ijtc-1000	212	1	834–862	DATE
ijtc-1000	213	1	baldwin	PERSON
ijtc-1000	213	2	2020	DATE
ijtc-1000	214	1	covid-19	DATE
ijtc-1000	214	2	covid-19	DATE
ijtc-1000	214	3	105–109	CARDINAL
ijtc-1000	215	1	barai	ORG
ijtc-1000	215	2	m. k.	PERSON
ijtc-1000	215	3	s.	PERSON
ijtc-1000	215	4	2021	CARDINAL
ijtc-1000	217	1	1–20	CARDINAL
ijtc-1000	218	1	alnahdi	PERSON
ijtc-1000	218	2	s.	PERSON
ijtc-1000	218	3	h., & alnori	ORG
ijtc-1000	218	4	f.	PERSON
ijtc-1000	218	5	2022	CARDINAL
ijtc-1000	221	1	international journal of energy sector management	ORG
ijtc-1000	221	2	1240–1258	DATE
ijtc-1000	222	1	https://doi.org/10.1108/ijesm-05-2021-0003 carletti	PERSON
ijtc-1000	222	2	e.	PERSON
ijtc-1000	222	3	t., pagano	ORG
ijtc-1000	222	4	l., & subrahmanyam	ORG
ijtc-1000	222	5	m. g.	PERSON
ijtc-1000	222	6	2020	DATE
ijtc-1000	223	1	italy	GPE
ijtc-1000	224	1	9(3	CARDINAL
ijtc-1000	224	2	534–568	CARDINAL
ijtc-1000	224	3	y. m.	PERSON
ijtc-1000	224	4	lapsley, i., & lee	ORG
ijtc-1000	224	5	h. w.	PERSON
ijtc-1000	224	6	2007	DATE
ijtc-1000	225	1	asian	NORP
ijtc-1000	226	1	22(2	CARDINAL
ijtc-1000	226	2	177–196	CARDINAL
ijtc-1000	228	1	dai	ORG
ijtc-1000	228	2	r.	NORP
ijtc-1000	228	3	feng, h.	ORG
ijtc-1000	228	4	hu	PERSON
ijtc-1000	228	5	j., jin, q.	PERSON
ijtc-1000	228	6	li	PERSON
ijtc-1000	228	7	wang	PERSON
ijtc-1000	228	8	r.	NORP
ijtc-1000	228	9	wang	PERSON
ijtc-1000	228	10	r.	NORP
ijtc-1000	228	11	xu	PERSON
ijtc-1000	228	12	x.	PERSON
ijtc-1000	228	13	2021	CARDINAL
ijtc-1000	229	1	covid-19	PRODUCT
ijtc-1000	229	2	covid-19	PERSON
ijtc-1000	229	3	the indonesian stock exchange	ORG
ijtc-1000	229	4	suranta	GPE
ijtc-1000	229	5	putra 73	FAC
ijtc-1000	229	6	ilomata international journal of tax & accounting	ORG
ijtc-1000	229	7	china	GPE
ijtc-1000	230	1	china	GPE
ijtc-1000	230	2	67(august	CARDINAL
ijtc-1000	230	3	2020	DATE
ijtc-1000	230	4	101607	DATE
ijtc-1000	231	1	a., & gómez	ORG
ijtc-1000	231	2	j. p.	PERSON
ijtc-1000	231	3	2020	DATE
ijtc-1000	232	1	covid-19	ORG
ijtc-1000	233	1	39(2	CARDINAL
ijtc-1000	233	2	106741	DATE
ijtc-1000	234	1	https://doi.org/10.1016/j.jaccpubpol.2020.106741 firmansyah	GPE
ijtc-1000	234	2	a., & ardiansyah	ORG
ijtc-1000	234	3	r.	NORP
ijtc-1000	234	4	2020	DATE
ijtc-1000	235	1	bagaimana praktik manajemen laba dan penghindaran	ORG
ijtc-1000	235	2	sebelum dan setelah	PERSON
ijtc-1000	235	3	indonesia	GPE
ijtc-1000	236	1	bina ekonomi	PERSON
ijtc-1000	236	2	31–51	DATE
ijtc-1000	237	1	https://doi.org/10.26593/be.v24i1.5075.87-106 garfatta	PERSON
ijtc-1000	237	2	r.	NORP
ijtc-1000	237	3	hamza	GPE
ijtc-1000	237	4	m., & zorgati	ORG
ijtc-1000	237	5	i.	PERSON
ijtc-1000	237	6	2023	CARDINAL
ijtc-1000	238	1	covid-19	DATE
ijtc-1000	238	2	tunisia	GPE
ijtc-1000	239	1	asian journal of accounting research	ORG
ijtc-1000	239	2	8(3	DATE
ijtc-1000	239	3	307–318	CARDINAL
ijtc-1000	240	1	https://doi.org/10.1108/ajar-04-2022-0129 hassan	PERSON
ijtc-1000	240	2	t.	GPE
ijtc-1000	240	3	hollander	PERSON
ijtc-1000	240	4	s.	PERSON
ijtc-1000	240	5	l., & tahoun	ORG
ijtc-1000	240	6	2020	DATE
ijtc-1000	241	1	covid-19	PERSON
ijtc-1000	241	2	1–46	CARDINAL
ijtc-1000	242	1	m., & wahlen	ORG
ijtc-1000	242	2	j. m.	PERSON
ijtc-1000	242	3	1999	DATE
ijtc-1000	245	1	henny, h. (	ORG
ijtc-1000	245	2	2019	DATE
ijtc-1000	246	1	pengaruh manajemen laba	ORG
ijtc-1000	246	2	dan karakteristik perusahaan terhadap	PERSON
ijtc-1000	247	1	dan bisnis	PERSON
ijtc-1000	247	2	3(1	CARDINAL
ijtc-1000	247	3	36	CARDINAL
ijtc-1000	247	4	i., & sari	ORG
ijtc-1000	247	5	2021	CARDINAL
ijtc-1000	248	1	terhadap manajemen laba bank	ORG
ijtc-1000	248	2	yang terdaftar di bursa	PERSON
ijtc-1000	248	3	indonasia	GPE
ijtc-1000	249	1	1–14	CARDINAL
ijtc-1000	249	2	jensen	PERSON
ijtc-1000	249	3	m. c.	PERSON
ijtc-1000	249	4	w. h.	PERSON
ijtc-1000	249	5	1976	DATE
ijtc-1000	251	1	1671–1696	CARDINAL
ijtc-1000	252	1	f.	PERSON
ijtc-1000	252	2	a. t.	PERSON
ijtc-1000	252	3	a., & vågslid	ORG
ijtc-1000	252	4	a.	PERSON
ijtc-1000	252	5	2020	DATE
ijtc-1000	253	1	the oslo stock exchange	ORG
ijtc-1000	254	1	13(11	DATE
ijtc-1000	255	1	https://doi.org/10.3390/jrfm13110256	ORG
ijtc-1000	255	2	n., & khanchel	ORG
ijtc-1000	255	3	i.	PERSON
ijtc-1000	255	4	2021a	DATE
ijtc-1000	256	1	covid-19	PRODUCT
ijtc-1000	256	2	european	NORP
ijtc-1000	258	1	lassoued	ORG
ijtc-1000	258	2	n., & khanchel	ORG
ijtc-1000	258	3	i.	PERSON
ijtc-1000	259	1	covid-19	PRODUCT
ijtc-1000	259	2	european	NORP
ijtc-1000	260	1	november	DATE
ijtc-1000	261	1	lisboa	GPE
ijtc-1000	261	2	i., & kacharava	ORG
ijtc-1000	261	3	a.	PERSON
ijtc-1000	261	4	2018	DATE
ijtc-1000	262	1	portuguese	NORP
ijtc-1000	262	2	uk	GPE
ijtc-1000	262	3	31(1	CARDINAL
ijtc-1000	262	4	64–71	CARDINAL
ijtc-1000	263	1	covid-19	PERSON
ijtc-1000	263	2	the indonesian stock exchange	ORG
ijtc-1000	263	3	suranta	GPE
ijtc-1000	263	4	putra 74	FAC
ijtc-1000	264	1	ilomata international journal of tax & accounting	ORG
ijtc-1000	264	2	c., & sebrina	ORG
ijtc-1000	264	3	n.	PERSON
ijtc-1000	264	4	2019	DATE
ijtc-1000	265	1	manajemen laba berdasarkan	ORG
ijtc-1000	265	2	hidup perusahaan	ORG
ijtc-1000	266	1	jurnal eksplorasi akuntansi	ORG
ijtc-1000	266	2	1(3	CARDINAL
ijtc-1000	266	3	1307–1321	CARDINAL
ijtc-1000	267	1	https://doi.org/10.24036/jea.v1i3.144 liu	PERSON
ijtc-1000	267	2	2022	CARDINAL
ijtc-1000	268	1	covid-19	PRODUCT
ijtc-1000	269	1	850–868	CARDINAL
ijtc-1000	270	1	j., & czapiewski	ORG
ijtc-1000	270	2	2023	CARDINAL
ijtc-1000	271	1	covid-19	PRODUCT
ijtc-1000	271	2	poland	GPE
ijtc-1000	272	1	gospodarka narodowa	PERSON
ijtc-1000	272	2	313(1	CARDINAL
ijtc-1000	273	1	93–112	CARDINAL
ijtc-1000	274	1	ma, f.	PERSON
ijtc-1000	274	2	liao	PERSON
ijtc-1000	274	3	2019	DATE
ijtc-1000	276	1	52(november 2017	CARDINAL
ijtc-1000	276	2	40–55	CARDINAL
ijtc-1000	276	3	marietza	PERSON
ijtc-1000	276	4	nikmah	ORG
ijtc-1000	276	5	ilyas	GPE
ijtc-1000	276	6	f., & w	ORG
ijtc-1000	276	7	indah	GPE
ijtc-1000	277	1	2023	CARDINAL
ijtc-1000	278	1	ketakutan	ORG
ijtc-1000	278	2	institusi dan	PERSON
ijtc-1000	278	3	19	CARDINAL
ijtc-1000	278	4	2(5	CARDINAL
ijtc-1000	279	1	631–640	CARDINAL
ijtc-1000	279	2	midiastuty	ORG
ijtc-1000	279	3	sabrina	PERSON
ijtc-1000	279	4	o. z.	PERSON
ijtc-1000	279	5	2020	DATE
ijtc-1000	280	1	koneksitas	PERSON
ijtc-1000	280	2	dan manajemen laba terhadap	PERSON
ijtc-1000	281	1	jurnal akuntansi	PERSON
ijtc-1000	281	2	dan manajemen	PERSON
ijtc-1000	281	3	1(2	CARDINAL
ijtc-1000	281	4	109–122	CARDINAL
ijtc-1000	282	1	nagar	ORG
ijtc-1000	282	2	n., & sen	ORG
ijtc-1000	282	3	k.	PERSON
ijtc-1000	282	4	2016	DATE
ijtc-1000	284	1	774	CARDINAL
ijtc-1000	284	2	ningsih	GPE
ijtc-1000	284	3	s.	PERSON
ijtc-1000	284	4	2017	CARDINAL
ijtc-1000	285	1	melalui aktivitas	PERSON
ijtc-1000	285	2	dan akrual	PERSON
ijtc-1000	286	1	jurnal akuntansi dan	PERSON
ijtc-1000	286	2	55–66	CARDINAL
ijtc-1000	287	1	k.	PERSON
ijtc-1000	287	2	2021	CARDINAL
ijtc-1000	288	1	covid-19	PERSON
ijtc-1000	289	1	133	CARDINAL
ijtc-1000	289	2	106233	DATE
ijtc-1000	290	1	r., & tanjung	ORG
ijtc-1000	290	2	2023	CARDINAL
ijtc-1000	292	1	2(2	CARDINAL
ijtc-1000	293	1	336–342	CARDINAL
ijtc-1000	294	1	r.	NORP
ijtc-1000	294	2	zakaria, a.	PERSON
ijtc-1000	294	3	khairunnisa, h., & khafid	ORG
ijtc-1000	294	4	2023	CARDINAL
ijtc-1000	295	1	covid-19	DATE
ijtc-1000	296	1	indonesian	NORP
ijtc-1000	297	1	24(195	CARDINAL
ijtc-1000	297	2	181–187	CARDINAL
ijtc-1000	298	1	https://doi.org/10.47750/qas/24.195.21 rahman	PERSON
ijtc-1000	298	2	m. j.	PERSON
ijtc-1000	298	3	j., hossain	PERSON
ijtc-1000	298	4	m. m.	PERSON
ijtc-1000	298	5	khan	GPE
ijtc-1000	298	6	e. a.	PERSON
ijtc-1000	298	7	2023	CARDINAL
ijtc-1000	299	1	covid-19	PERSON
ijtc-1000	299	2	chinese	NORP
ijtc-1000	300	1	13(2	CARDINAL
ijtc-1000	300	2	229–246	CARDINAL
ijtc-1000	301	1	2010	DATE
ijtc-1000	302	1	manajemen laba	PERSON
ijtc-1000	302	2	dan berbasis	PERSON
ijtc-1000	302	3	yang berkualitas	PERSON
ijtc-1000	303	1	1–23	CARDINAL
ijtc-1000	304	1	covid-19	PERSON
ijtc-1000	304	2	the indonesian stock exchange	ORG
ijtc-1000	304	3	suranta	GPE
ijtc-1000	304	4	putra 75	FAC
ijtc-1000	304	5	ilomata international journal of tax & accounting	ORG
ijtc-1000	304	6	roychowdhury	ORG
ijtc-1000	304	7	s.	PERSON
ijtc-1000	304	8	2006	DATE
ijtc-1000	306	1	42(3	CARDINAL
ijtc-1000	306	2	335–370	CARDINAL
ijtc-1000	307	1	https://doi.org/10.1016/j.jacceco.2006.01.002 scott	PERSON
ijtc-1000	307	2	w. r.	PERSON
ijtc-1000	307	3	2015	CARDINAL
ijtc-1000	309	1	third	ORDINAL
ijtc-1000	310	1	n. a.	PERSON
ijtc-1000	310	2	2022	CARDINAL
ijtc-1000	311	1	dan relevansi nilai laba sebelum dan selama	PERSON
ijtc-1000	311	2	covid-19	DATE
ijtc-1000	312	1	diponegoro journal of accounting	ORG
ijtc-1000	312	2	11(4	DATE
ijtc-1000	312	3	1–15	CARDINAL
ijtc-1000	313	1	silva flores	PERSON
ijtc-1000	313	2	e., sampaio	PERSON
ijtc-1000	313	3	j. o.	PERSON
ijtc-1000	313	4	beiruth, a. x., & brugni	ORG
ijtc-1000	313	5	2023	CARDINAL
ijtc-1000	314	1	covid-19	PERSON
ijtc-1000	314	2	brazilian	NORP
ijtc-1000	314	3	american	NORP
ijtc-1000	315	1	13(4	DATE
ijtc-1000	315	2	760–783	CARDINAL
ijtc-1000	316	1	d.	NORP
ijtc-1000	316	2	2011	DATE
ijtc-1000	317	1	dan skandal akuntansi	PERSON
ijtc-1000	318	1	120	CARDINAL
ijtc-1000	319	1	2018	DATE
ijtc-1000	320	1	n.d.	GPE
ijtc-1000	321	1	manajemen laba teori	ORG
ijtc-1000	321	2	dan model empiris	PERSON
ijtc-1000	322	1	suranta	GPE
ijtc-1000	322	2	e.	GPE
ijtc-1000	322	3	marietza	PERSON
ijtc-1000	322	4	f.	PERSON
ijtc-1000	322	5	p. p., & ramadhani	ORG
ijtc-1000	322	6	f.	PERSON
ijtc-1000	322	7	2014	DATE
ijtc-1000	323	1	pengaruh grup bisnis terhadap manajemen laba dimoderasi	ORG
ijtc-1000	323	2	oleh kepemilikan	ORG
ijtc-1000	323	3	saham pengendali perencanaan	ORG
ijtc-1000	323	4	dan arus kas	PERSON
ijtc-1000	324	1	1983	DATE
ijtc-1000	325	1	suranta	PERSON
ijtc-1000	325	2	e.	PERSON
ijtc-1000	325	3	nikmah	GPE
ijtc-1000	325	4	n., & andina	ORG
ijtc-1000	325	5	a. s.	PERSON
ijtc-1000	325	6	2010	DATE
ijtc-1000	327	1	journal of economics	ORG
ijtc-1000	328	1	ventura	GPE
ijtc-1000	328	2	13(2	CARDINAL
ijtc-1000	328	3	153	CARDINAL
ijtc-1000	329	1	andi	PERSON
ijtc-1000	329	2	ki agus	PERSON
ijtc-1000	330	1	2021	CARDINAL
ijtc-1000	331	1	pengaruh manajemen laba	ORG
ijtc-1000	331	2	dan profitabilitas terhadap nilai	ORG
ijtc-1000	331	3	sebelum dan selama	PERSON
ijtc-1000	331	4	covid-19	DATE
ijtc-1000	332	1	1–23	CARDINAL
ijtc-1000	333	1	trung	GPE
ijtc-1000	333	2	t. q.	GPE
ijtc-1000	333	3	liem	PERSON
ijtc-1000	333	4	n. t.	PERSON
ijtc-1000	333	5	thuy	GPE
ijtc-1000	333	6	m., trung	PERSON
ijtc-1000	333	7	t. q.	GPE
ijtc-1000	333	8	liem	PERSON
ijtc-1000	333	9	n. t.	PERSON
ijtc-1000	333	10	2020	DATE
ijtc-1000	334	1	economics &	ORG
ijtc-1000	334	2	vietnam	GPE
ijtc-1000	334	3	vietnam	GPE
ijtc-1000	335	1	economics & finance	ORG
ijtc-1000	335	2	8(1	CARDINAL
ijtc-1000	336	1	r. y.	PERSON
ijtc-1000	337	1	2023	CARDINAL
ijtc-1000	338	1	informasi dan panduan pariwisata	PERSON
ijtc-1000	338	2	surabaya	GPE
ijtc-1000	338	3	2(1	CARDINAL
ijtc-1000	339	1	yan	PERSON
ijtc-1000	339	2	liu	PERSON
ijtc-1000	339	3	z.	PERSON
ijtc-1000	339	4	wang, h.	ORG
ijtc-1000	339	5	x.	GPE
ijtc-1000	339	6	& zheng	PERSON
ijtc-1000	339	7	x.	GPE
ijtc-1000	339	8	2022	CARDINAL
ijtc-1000	340	1	covid-19	ORG
ijtc-1000	340	2	china	GPE
ijtc-1000	341	1	63(september	CARDINAL
ijtc-1000	341	2	101772	DATE
ijtc-1000	342	1	https://doi.org/10.1016/j.ribaf.2022.101772 zhang	PERSON
ijtc-1000	342	2	d.	NORP
ijtc-1000	342	3	hu	PERSON
ijtc-1000	342	4	m., & ji	ORG
ijtc-1000	342	5	q.	PERSON
ijtc-1000	342	6	2020	DATE
ijtc-1000	343	1	covid-19	DATE
ijtc-1000	344	1	36(march	CARDINAL
ijtc-1000	344	2	101528	DATE
ijtc-1000	345	1	https://doi.org/10.1016/j.frl.2020.101528 zhu	PERSON
ijtc-1000	345	2	chen	PERSON
ijtc-1000	345	3	w., & zheng	ORG
ijtc-1000	345	4	q.	PERSON
ijtc-1000	345	5	2022	CARDINAL
ijtc-1000	348	1	international journal of emerging markets	ORG
ijtc-1000	348	2	72102139	DATE
ijtc-1000	349	1	covid-19	PERSON
ijtc-1000	349	2	the indonesian stock exchange	ORG
ijtc-1000	349	3	suranta	GPE
ijtc-1000	349	4	putra 76	FAC
ijtc-1000	350	1	ilomata international journal of tax & accounting	ORG
ijtc-1000	350	2	r., & sembiring	ORG
ijtc-1000	350	3	2020	DATE
ijtc-1000	351	1	perusahaan dan	ORG
ijtc-1000	351	2	terhadap nilai perusahaan melalui praktek manajemen laba	ORG
ijtc-1000	352	1	jurnal akuntansi dan bisnis	PERSON
ijtc-1000	352	2	6(2	CARDINAL
ijtc-1000	352	3	174–183	CARDINAL