id	sid	eid	entity	type
ijtc-1106	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-1106	1	2	2714-9838	CARDINAL
ijtc-1106	1	3	2714-9846	CARDINAL
ijtc-1106	1	4	5	CARDINAL
ijtc-1106	1	5	2	CARDINAL
ijtc-1106	1	6	april 2024	DATE
ijtc-1106	2	1	353	CARDINAL
ijtc-1106	2	2	ilomata international journal of tax & accounting	ORG
ijtc-1106	2	3	indonesia	GPE
ijtc-1106	2	4	agung nurmansyah universitas	ORG
ijtc-1106	2	5	harapan bangsa	PERSON
ijtc-1106	2	6	january 16, 2024	DATE
ijtc-1106	2	7	april 2, 2024	DATE
ijtc-1106	2	8	april 30	DATE
ijtc-1106	2	9	2024	CARDINAL
ijtc-1106	2	10	nurmansyah, a.	ORG
ijtc-1106	2	11	2024	CARDINAL
ijtc-1106	3	1	indonesia	GPE
ijtc-1106	4	1	ilomata international journal of tax and accounting	ORG
ijtc-1106	4	2	5(2	CARDINAL
ijtc-1106	4	3	353	CARDINAL
ijtc-1106	8	1	10	CARDINAL
ijtc-1106	8	2	indonesia	GPE
ijtc-1106	8	3	the indonesian stock exchange	ORG
ijtc-1106	8	4	2015 to 2020	DATE
ijtc-1106	9	1	9	CARDINAL
ijtc-1106	13	1	4.0	CARDINAL
ijtc-1106	14	1	indonesia	GPE
ijtc-1106	16	1	popescu & nișulescu	ORG
ijtc-1106	16	2	2019	DATE
ijtc-1106	18	1	indonesian	NORP
ijtc-1106	21	1	indonesia	GPE
ijtc-1106	21	2	354	PRODUCT
ijtc-1106	21	3	ilomata international journal of tax & accounting	ORG
ijtc-1106	22	1	marziana et al.	ORG
ijtc-1106	22	2	2016	CARDINAL
ijtc-1106	22	3	2021	CARDINAL
ijtc-1106	25	1	almutairi & quttainah	ORG
ijtc-1106	25	2	2019	DATE
ijtc-1106	29	1	khamoussi	PERSON
ijtc-1106	29	2	2016	CARDINAL
ijtc-1106	32	1	2016	CARDINAL
ijtc-1106	34	1	padmawati & fachrurrozie	ORG
ijtc-1106	34	2	2015	DATE
ijtc-1106	36	1	chen et al.	PERSON
ijtc-1106	36	2	2015	CARDINAL
ijtc-1106	39	1	2020	DATE
ijtc-1106	45	1	gao & wagenhofer	ORG
ijtc-1106	45	2	2021	CARDINAL
ijtc-1106	45	3	indonesia	GPE
ijtc-1106	45	4	355	CARDINAL
ijtc-1106	45	5	ilomata international journal of tax & accounting	ORG
ijtc-1106	48	1	nguyen et al	PERSON
ijtc-1106	48	2	2020	DATE
ijtc-1106	52	1	defond & zhang	ORG
ijtc-1106	52	2	2014	DATE
ijtc-1106	53	1	zgarni et al.	PERSON
ijtc-1106	53	2	2016	CARDINAL
ijtc-1106	53	3	gebrayel et al.	ORG
ijtc-1106	53	4	2018	DATE
ijtc-1106	57	1	2019	DATE
ijtc-1106	59	1	2020	DATE
ijtc-1106	61	1	2015	DATE
ijtc-1106	62	1	padmawati & fachrurrozie	ORG
ijtc-1106	62	2	2015	CARDINAL
ijtc-1106	63	1	indonesia	GPE
ijtc-1106	63	2	356	CARDINAL
ijtc-1106	63	3	ilomata international journal of tax & accounting	ORG
ijtc-1106	64	1	2018	DATE
ijtc-1106	64	2	zgarni et al.	PERSON
ijtc-1106	64	3	2016	CARDINAL
ijtc-1106	66	1	the indonesia stock exchange	ORG
ijtc-1106	66	2	2015 to 2020	DATE
ijtc-1106	67	1	45	CARDINAL
ijtc-1106	67	2	the indonesia stock exchange	ORG
ijtc-1106	68	1	10	CARDINAL
ijtc-1106	68	2	2021	CARDINAL
ijtc-1106	69	1	10	CARDINAL
ijtc-1106	70	1	indonesia	GPE
ijtc-1106	70	2	9	CARDINAL
ijtc-1106	73	1	1	CARDINAL
ijtc-1106	73	2	shroff et al.	ORG
ijtc-1106	73	3	2013	DATE
ijtc-1106	73	4	indonesia	GPE
ijtc-1106	73	5	357	CARDINAL
ijtc-1106	73	6	ilomata international journal of tax & accounting	ORG
ijtc-1106	74	1	givoly & hayn	ORG
ijtc-1106	74	2	2000	DATE
ijtc-1106	75	1	2000	DATE
ijtc-1106	82	1	sulaiman et al.	PERSON
ijtc-1106	82	2	2018	DATE
ijtc-1106	83	1	dichev et al.	PERSON
ijtc-1106	83	2	2012	DATE
ijtc-1106	84	1	2020	DATE
ijtc-1106	85	1	1986	DATE
ijtc-1106	86	1	de angelo's	PERSON
ijtc-1106	86	2	1	CARDINAL
ijtc-1106	88	1	year	DATE
ijtc-1106	88	2	year	DATE
ijtc-1106	88	3	2	CARDINAL
ijtc-1106	90	1	nda	PERSON
ijtc-1106	90	2	year	DATE
ijtc-1106	90	3	the previous year	DATE
ijtc-1106	90	4	t-1	ORG
ijtc-1106	91	1	3	CARDINAL
ijtc-1106	95	1	year t	DATE
ijtc-1106	95	2	indonesia	GPE
ijtc-1106	95	3	358	PRODUCT
ijtc-1106	95	4	ilomata international journal of tax & accounting	ORG
ijtc-1106	95	5	year	DATE
ijtc-1106	95	6	the previous year	DATE
ijtc-1106	95	7	t-1	ORG
ijtc-1106	96	1	nda	PERSON
ijtc-1106	96	2	year	DATE
ijtc-1106	96	3	abbasi et al.	PERSON
ijtc-1106	96	4	2020	DATE
ijtc-1106	98	1	zehri	ORG
ijtc-1106	98	2	2016	CARDINAL
ijtc-1106	102	1	kolmogorov-smirnov	ORG
ijtc-1106	103	1	0.05	CARDINAL
ijtc-1106	104	1	kolmogorov-smirnov	ORG
ijtc-1106	104	2	0.114	CARDINAL
ijtc-1106	104	3	2	CARDINAL
ijtc-1106	104	4	less than 10	CARDINAL
ijtc-1106	104	5	more than 0.1	CARDINAL
ijtc-1106	106	1	0	CARDINAL
ijtc-1106	107	1	indonesia	GPE
ijtc-1106	107	2	359	CARDINAL
ijtc-1106	107	3	ilomata international journal of tax & accounting	ORG
ijtc-1106	109	1	10	CARDINAL
ijtc-1106	109	2	72%	PERCENT
ijtc-1106	109	3	indonesia	GPE
ijtc-1106	110	1	2	CARDINAL
ijtc-1106	110	2	2	CARDINAL
ijtc-1106	111	1	4.644	CARDINAL
ijtc-1106	111	2	at least 3	CARDINAL
ijtc-1106	114	1	first	ORDINAL
ijtc-1106	115	1	2	CARDINAL
ijtc-1106	115	2	24	CARDINAL
ijtc-1106	116	1	max	PERSON
ijtc-1106	117	1	54 3	DATE
ijtc-1106	117	2	1,310	CARDINAL
ijtc-1106	117	3	54	CARDINAL
ijtc-1106	117	4	47,26	CARDINAL
ijtc-1106	117	5	54	CARDINAL
ijtc-1106	117	6	45,93	CARDINAL
ijtc-1106	117	7	24	CARDINAL
ijtc-1106	117	8	1	CARDINAL
ijtc-1106	117	9	indonesia	GPE
ijtc-1106	117	10	ilomata international journal of tax & accounting	ORG
ijtc-1106	117	11	3	CARDINAL
ijtc-1106	118	1	3	CARDINAL
ijtc-1106	119	1	first	ORDINAL
ijtc-1106	122	1	3	CARDINAL
ijtc-1106	122	2	0.017	CARDINAL
ijtc-1106	122	3	0.05	CARDINAL
ijtc-1106	123	1	first	ORDINAL
ijtc-1106	124	1	second	ORDINAL
ijtc-1106	124	2	second	ORDINAL
ijtc-1106	125	1	3	CARDINAL
ijtc-1106	125	2	24	CARDINAL
ijtc-1106	126	1	4	CARDINAL
ijtc-1106	127	1	multiple linear	ORG
ijtc-1106	127	2	4	CARDINAL
ijtc-1106	132	1	0,017	CARDINAL
ijtc-1106	134	1	0,002	CARDINAL
ijtc-1106	134	2	0,000	CARDINAL
ijtc-1106	134	3	indonesia	GPE
ijtc-1106	134	4	361	CARDINAL
ijtc-1106	134	5	ilomata international journal of tax & accounting	ORG
ijtc-1106	136	1	4	CARDINAL
ijtc-1106	136	2	0.002	CARDINAL
ijtc-1106	139	1	4	CARDINAL
ijtc-1106	139	2	0.05	CARDINAL
ijtc-1106	142	1	0.032	CARDINAL
ijtc-1106	142	2	less than 0.05	CARDINAL
ijtc-1106	144	1	defond & zhang	ORG
ijtc-1106	144	2	2014	DATE
ijtc-1106	145	1	zgarni et al.	PERSON
ijtc-1106	145	2	2016	CARDINAL
ijtc-1106	147	1	gebrayel et al.	ORG
ijtc-1106	147	2	2018	DATE
ijtc-1106	147	3	2	CARDINAL
ijtc-1106	147	4	indonesia	GPE
ijtc-1106	147	5	362	CARDINAL
ijtc-1106	147	6	ilomata international journal of tax & accounting	ORG
ijtc-1106	148	1	hasan et al.	PERSON
ijtc-1106	148	2	2020	DATE
ijtc-1106	148	3	2018	DATE
ijtc-1106	149	1	indonesian	NORP
ijtc-1106	154	1	2019	DATE
ijtc-1106	156	1	2020	DATE
ijtc-1106	157	1	nasr & ntim	ORG
ijtc-1106	157	2	2018	DATE
ijtc-1106	161	1	2015	CARDINAL
ijtc-1106	162	1	padmawati & fachrurrozie	ORG
ijtc-1106	162	2	2015	CARDINAL
ijtc-1106	163	1	indonesian	NORP
ijtc-1106	164	1	indonesian	NORP
ijtc-1106	164	2	indonesia	GPE
ijtc-1106	166	1	2015	DATE
ijtc-1106	167	1	indonesia	GPE
ijtc-1106	167	2	indonesia	GPE
ijtc-1106	169	1	indonesia	GPE
ijtc-1106	169	2	363	CARDINAL
ijtc-1106	169	3	ilomata international journal of tax & accounting	ORG
ijtc-1106	172	1	indonesia	GPE
ijtc-1106	180	1	indonesia	GPE
ijtc-1106	182	1	indonesia	GPE
ijtc-1106	183	1	abbasi, k.	PERSON
ijtc-1106	183	2	alam, a., & bhuiyan	PERSON
ijtc-1106	183	3	m. b. u.	PERSON
ijtc-1106	183	4	2020	DATE
ijtc-1106	185	1	journal of business research	ORG
ijtc-1106	185	2	114(april	DATE
ijtc-1106	185	3	186–197	CARDINAL
ijtc-1106	186	1	indonesia	GPE
ijtc-1106	186	2	364	CARDINAL
ijtc-1106	186	3	ilomata international journal of tax & accounting	ORG
ijtc-1106	186	4	a. r., & quttainah	PERSON
ijtc-1106	186	5	m. a.	PERSON
ijtc-1106	186	6	2019	DATE
ijtc-1106	187	1	islamic	NORP
ijtc-1106	188	1	thunderbird international business review	ORG
ijtc-1106	188	2	61(5	CARDINAL
ijtc-1106	188	3	745–764	CARDINAL
ijtc-1106	189	1	r. m.	PERSON
ijtc-1106	189	2	2018	DATE
ijtc-1106	190	1	jordan	GPE
ijtc-1106	191	1	7(2	CARDINAL
ijtc-1106	191	2	48	DATE
ijtc-1106	192	1	https://doi.org/10.5430/afr.v7n2p48 chen	PERSON
ijtc-1106	192	2	j., & tsang	ORG
ijtc-1106	192	3	2015	CARDINAL
ijtc-1106	195	1	a.	PERSON
ijtc-1106	195	2	2019	DATE
ijtc-1106	196	1	islamic	NORP
ijtc-1106	197	1	14(4	CARDINAL
ijtc-1106	197	2	183–191	CARDINAL
ijtc-1106	198	1	a. a.	PERSON
ijtc-1106	198	2	hasani	GPE
ijtc-1106	198	3	2020	DATE
ijtc-1106	200	1	8(1	CARDINAL
ijtc-1106	201	1	l. e. (	PERSON
ijtc-1106	201	2	1981	DATE
ijtc-1106	203	1	journal of accounting and economics	ORG
ijtc-1106	203	2	3(3	CARDINAL
ijtc-1106	203	3	183	CARDINAL
ijtc-1106	203	4	199	CARDINAL
ijtc-1106	204	1	deangelo	PERSON
ijtc-1106	204	2	l. e.	PERSON
ijtc-1106	204	3	1986	DATE
ijtc-1106	206	1	61(3	CARDINAL
ijtc-1106	206	2	400–420	CARDINAL
ijtc-1106	207	1	defond	ORG
ijtc-1106	207	2	m., & zhang	ORG
ijtc-1106	207	3	j.	PERSON
ijtc-1106	207	4	2014	DATE
ijtc-1106	209	1	journal of accounting and economics	ORG
ijtc-1106	209	2	275–326	CARDINAL
ijtc-1106	210	1	i. d.	PERSON
ijtc-1106	210	2	graham	PERSON
ijtc-1106	210	3	j. r.	PERSON
ijtc-1106	210	4	harvey	GPE
ijtc-1106	210	5	c. r.	PERSON
ijtc-1106	210	6	s.	PERSON
ijtc-1106	210	7	2012	DATE
ijtc-1106	212	1	56(2–3	CARDINAL
ijtc-1106	212	2	1–33	CARDINAL
ijtc-1106	213	1	gao	PERSON
ijtc-1106	213	2	a.	PERSON
ijtc-1106	213	3	2021	CARDINAL
ijtc-1106	215	1	journal of management	ORG
ijtc-1106	215	2	25(2	CARDINAL
ijtc-1106	215	3	321–345	CARDINAL
ijtc-1106	216	1	e.	GPE
ijtc-1106	216	2	salloum	PERSON
ijtc-1106	216	3	c., & lefebvre, q. (	ORG
ijtc-1106	216	4	2018	DATE
ijtc-1106	218	1	22(2	CARDINAL
ijtc-1106	218	2	197–213	CARDINAL
ijtc-1106	219	1	d., & hayn	ORG
ijtc-1106	219	2	2000	DATE
ijtc-1106	221	1	journal of accounting and economics	ORG
ijtc-1106	221	2	29	CARDINAL
ijtc-1106	221	3	287–320	CARDINAL
ijtc-1106	222	1	hasan	PERSON
ijtc-1106	222	2	s.	PERSON
ijtc-1106	222	3	azlina md kassim	PERSON
ijtc-1106	222	4	ali abdul-hamid	PERSON
ijtc-1106	222	5	m., & ali abdul hamid	ORG
ijtc-1106	222	6	2020	DATE
ijtc-1106	223	1	malaysia	GPE
ijtc-1106	223	2	malaysia	GPE
ijtc-1106	223	3	international journal of economics	ORG
ijtc-1106	223	4	malaysia	GPE
ijtc-1106	224	1	international journal of economics	ORG
ijtc-1106	224	2	10(5	CARDINAL
ijtc-1106	224	3	2020	DATE
ijtc-1106	225	1	indonesia	GPE
ijtc-1106	225	2	ilomata international journal of tax & accounting	ORG
ijtc-1106	225	3	m. c.	PERSON
ijtc-1106	225	4	w. h.	PERSON
ijtc-1106	225	5	1976	DATE
ijtc-1106	227	1	journal of financial economics	ORG
ijtc-1106	227	2	3(4	CARDINAL
ijtc-1106	227	3	305–360	CARDINAL
ijtc-1106	228	1	jizi	GPE
ijtc-1106	228	2	m., & nehme	ORG
ijtc-1106	228	3	r.	PERSON
ijtc-1106	228	4	2018	DATE
ijtc-1106	230	1	33(2	DATE
ijtc-1106	230	2	217–243	CARDINAL
ijtc-1106	231	1	khamoussi	PERSON
ijtc-1106	231	2	z. i. h.	PERSON
ijtc-1106	231	3	2016	CARDINAL
ijtc-1106	233	1	397–412	CARDINAL
ijtc-1106	234	1	a.	PERSON
ijtc-1106	234	2	knezevic	PERSON
ijtc-1106	234	3	2020	DATE
ijtc-1106	235	1	serbian	NORP
ijtc-1106	236	1	5(1	CARDINAL
ijtc-1106	236	2	2	CARDINAL
ijtc-1106	236	3	18	CARDINAL
ijtc-1106	237	1	wahab	PERSON
ijtc-1106	237	2	2016	CARDINAL
ijtc-1106	238	1	malaysia	GPE
ijtc-1106	239	1	391–412	CARDINAL
ijtc-1106	240	1	nasr	PERSON
ijtc-1106	240	2	m. a.	PERSON
ijtc-1106	240	3	c. g.	PERSON
ijtc-1106	240	4	2018	DATE
ijtc-1106	241	1	egypt	GPE
ijtc-1106	242	1	bingley	ORG
ijtc-1106	242	2	18(3	DATE
ijtc-1106	242	3	386–407	CARDINAL
ijtc-1106	243	1	https://doi.org/10.1108/cg-05-2017-0108 nguyen	PERSON
ijtc-1106	243	2	t. t.	PERSON
ijtc-1106	243	3	duong	GPE
ijtc-1106	243	4	c. m.	PERSON
ijtc-1106	243	5	nguyen	PERSON
ijtc-1106	243	6	n. t. m.	PERSON
ijtc-1106	243	7	h. q.	PERSON
ijtc-1106	243	8	2020	DATE
ijtc-1106	245	1	55	DATE
ijtc-1106	245	2	2	CARDINAL
ijtc-1106	247	1	https://doi.org/10.1007/s11156-019-00851-2 nurmansyah	PERSON
ijtc-1106	247	2	a.	GPE
ijtc-1106	247	3	astuti	GPE
ijtc-1106	247	4	w., & assih	ORG
ijtc-1106	247	5	2019	DATE
ijtc-1106	249	1	05(12	CARDINAL
ijtc-1106	250	1	i. r., & fachrurrozie	PERSON
ijtc-1106	251	1	2015	CARDINAL
ijtc-1106	252	1	dan kualitas	PERSON
ijtc-1106	252	2	konservatisme akuntansi	ORG
ijtc-1106	253	1	4(1	CARDINAL
ijtc-1106	253	2	1	CARDINAL
ijtc-1106	253	3	11	CARDINAL
ijtc-1106	254	1	chen, f.	PERSON
ijtc-1106	254	2	birchenko	PERSON
ijtc-1106	254	3	n., & ryzhikova	ORG
ijtc-1106	254	4	n.	PERSON
ijtc-1106	254	5	2021	CARDINAL
ijtc-1106	255	1	china	GPE
ijtc-1106	256	1	16	CARDINAL
ijtc-1106	256	2	3	CARDINAL
ijtc-1106	257	1	173–189	CARDINAL
ijtc-1106	258	1	popescu	PERSON
ijtc-1106	258	2	l.-m	NORP
ijtc-1106	258	3	i.	PERSON
ijtc-1106	258	4	2019	DATE
ijtc-1106	260	1	5(7	CARDINAL
ijtc-1106	260	2	44–47	CARDINAL
ijtc-1106	260	3	https://doi.org/10.31871/ijntr.5.7.8 shroff	ORG
ijtc-1106	260	4	p. k.	PERSON
ijtc-1106	260	5	r., & zhang	ORG
ijtc-1106	260	6	s.	PERSON
ijtc-1106	260	7	2013	DATE
ijtc-1106	262	1	30(1	CARDINAL
ijtc-1106	262	2	215–241	CARDINAL
ijtc-1106	263	1	basu	PERSON
ijtc-1106	264	1	1997	DATE
ijtc-1106	266	1	24(1	CARDINAL
ijtc-1106	266	2	215–241	CARDINAL
ijtc-1106	267	1	indonesia	GPE
ijtc-1106	267	2	366	CARDINAL
ijtc-1106	267	3	ilomata international journal of tax & accounting	ORG
ijtc-1106	267	4	sulaiman, n. a.	ORG
ijtc-1106	267	5	yasin	PERSON
ijtc-1106	267	6	f. m.	PERSON
ijtc-1106	267	7	muhamad	PERSON
ijtc-1106	267	8	2018	DATE
ijtc-1106	268	1	asian	NORP
ijtc-1106	268	2	1–27	CARDINAL
ijtc-1106	268	3	2015	CARDINAL
ijtc-1106	270	1	19(2	DATE
ijtc-1106	271	1	n. a.	PERSON
ijtc-1106	271	2	2020	DATE
ijtc-1106	273	1	19(1	CARDINAL
ijtc-1106	273	2	131–140	CARDINAL
ijtc-1106	274	1	j.	PERSON
ijtc-1106	274	2	m. g. k.	PERSON
ijtc-1106	274	3	i. d.	PERSON
ijtc-1106	274	4	2020	DATE
ijtc-1106	276	1	7(1	DATE
ijtc-1106	278	1	zehri, i. z. k. h. f. (	ORG
ijtc-1106	278	2	2016	CARDINAL
ijtc-1106	279	1	audit committee's	ORG
ijtc-1106	280	1	journal of accounting	ORG
ijtc-1106	280	2	6(2	CARDINAL
ijtc-1106	280	3	138–155	CARDINAL
ijtc-1106	281	1	zgarni, i.	ORG
ijtc-1106	281	2	k., & zehri	ORG
ijtc-1106	281	3	2016	CARDINAL
ijtc-1106	283	1	journal of accounting	ORG
ijtc-1106	283	2	6(2	CARDINAL
ijtc-1106	283	3	138–155	CARDINAL
ijtc-1106	284	1	https://doi.org/10.1108/jaee-09-2013-0048iasb	GPE
ijtc-1106	285	1	2007	DATE