id	sid	eid	entity	type
ijtc-1665	1	1	ilomata international journal of tax & accounting p-issn	ORG
ijtc-1665	1	2	2714-9838	CARDINAL
ijtc-1665	1	3	2714-9846	CARDINAL
ijtc-1665	1	4	5	CARDINAL
ijtc-1665	1	5	4	CARDINAL
ijtc-1665	1	6	october 2024	DATE
ijtc-1665	2	1	1-16 1	TIME
ijtc-1665	2	2	ilomata international journal of tax & accounting	ORG
ijtc-1665	2	3	nigeria	GPE
ijtc-1665	3	1	oyasor1	ORG
ijtc-1665	4	1	sisulu university	ORG
ijtc-1665	4	2	south africa	GPE
ijtc-1665	5	1	csr	ORG
ijtc-1665	6	1	gribnau	PERSON
ijtc-1665	6	2	2015	CARDINAL
ijtc-1665	6	3	csr	ORG
ijtc-1665	7	1	july 15, 2024	DATE
ijtc-1665	7	2	october 10	DATE
ijtc-1665	7	3	2024	CARDINAL
ijtc-1665	7	4	october 31	DATE
ijtc-1665	7	5	2024	CARDINAL
ijtc-1665	7	6	e.i.	ORG
ijtc-1665	7	7	2024	CARDINAL
ijtc-1665	8	1	nigeria	GPE
ijtc-1665	9	1	ilomata international journal of tax and accounting	ORG
ijtc-1665	9	2	5(4	CARDINAL
ijtc-1665	9	3	175	CARDINAL
ijtc-1665	10	1	nigeria	GPE
ijtc-1665	10	2	nigeria	GPE
ijtc-1665	10	3	nigeria	GPE
ijtc-1665	10	4	nigeria	GPE
ijtc-1665	10	5	annual	DATE
ijtc-1665	10	6	2013-2022	DATE
ijtc-1665	11	1	johansen	PERSON
ijtc-1665	13	1	p=0.8909>0.05	ORG
ijtc-1665	14	1	nigeria	GPE
ijtc-1665	15	1	p=0.4889>0.05	ORG
ijtc-1665	15	2	nigeria	GPE
ijtc-1665	16	1	p=0.4801>0.05	PERSON
ijtc-1665	16	2	nigeria	GPE
ijtc-1665	17	1	0.7930	CARDINAL
ijtc-1665	17	2	0.05	CARDINAL
ijtc-1665	19	1	4.0	CARDINAL
ijtc-1665	20	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg mailto	ORG
ijtc-1665	20	2	nigeria	GPE
ijtc-1665	20	3	2	CARDINAL
ijtc-1665	20	4	ilomata international journal of tax & accounting	ORG
ijtc-1665	20	5	csr	ORG
ijtc-1665	23	1	2022	CARDINAL
ijtc-1665	24	1	nigeria	GPE
ijtc-1665	24	2	crs	PRODUCT
ijtc-1665	25	1	2021	CARDINAL
ijtc-1665	26	1	nigeria	GPE
ijtc-1665	27	1	csr	ORG
ijtc-1665	27	2	2022	CARDINAL
ijtc-1665	30	1	csr	ORG
ijtc-1665	30	2	section 25	LAW
ijtc-1665	30	3	2022	CARDINAL
ijtc-1665	31	1	2022	CARDINAL
ijtc-1665	32	1	csr	ORG
ijtc-1665	33	1	csr	ORG
ijtc-1665	33	2	carroll	ORG
ijtc-1665	33	3	sunday & adenike 2016	DATE
ijtc-1665	33	4	nigeria	GPE
ijtc-1665	34	1	csr	ORG
ijtc-1665	35	1	nigeria	GPE
ijtc-1665	35	2	csr	ORG
ijtc-1665	37	1	2023	CARDINAL
ijtc-1665	38	1	csr	ORG
ijtc-1665	39	1	csr	ORG
ijtc-1665	39	2	csr	ORG
ijtc-1665	40	1	two	CARDINAL
ijtc-1665	40	2	annual	DATE
ijtc-1665	40	3	one	CARDINAL
ijtc-1665	41	1	a fiscal year	DATE
ijtc-1665	41	2	2023	CARDINAL
ijtc-1665	42	1	2020	DATE
ijtc-1665	42	2	amrie & riska	ORG
ijtc-1665	42	3	2020	DATE
ijtc-1665	42	4	lanis & richardson 2015	ORG
ijtc-1665	42	5	gugong & ayuba	ORG
ijtc-1665	42	6	2018	DATE
ijtc-1665	43	1	crs	ORG
ijtc-1665	43	2	nigeria	GPE
ijtc-1665	44	1	nigeria	GPE
ijtc-1665	44	2	crs	ORG
ijtc-1665	45	1	nigeria	GPE
ijtc-1665	45	2	3	CARDINAL
ijtc-1665	45	3	ilomata international journal of tax & accounting	ORG
ijtc-1665	49	1	bissadu et al	PERSON
ijtc-1665	50	1	2017	CARDINAL
ijtc-1665	51	1	munoz et al	PERSON
ijtc-1665	51	2	2017	CARDINAL
ijtc-1665	51	3	izzo et al	PERSON
ijtc-1665	51	4	2020	DATE
ijtc-1665	53	1	eric lindahl	PERSON
ijtc-1665	53	2	1919	DATE
ijtc-1665	58	1	eric-1919	DATE
ijtc-1665	61	1	1939	DATE
ijtc-1665	61	2	m. s. kendrick	PERSON
ijtc-1665	66	1	nigeria	GPE
ijtc-1665	66	2	4	CARDINAL
ijtc-1665	66	3	ilomata international journal of tax & accounting	ORG
ijtc-1665	68	1	1	CARDINAL
ijtc-1665	68	2	nigerian	NORP
ijtc-1665	69	1	2	CARDINAL
ijtc-1665	69	2	nigerian	NORP
ijtc-1665	70	1	3	CARDINAL
ijtc-1665	70	2	nigerian	NORP
ijtc-1665	71	1	4	CARDINAL
ijtc-1665	71	2	nigerian	NORP
ijtc-1665	72	1	nigeria	GPE
ijtc-1665	73	1	first	ORDINAL
ijtc-1665	73	2	second	ORDINAL
ijtc-1665	74	1	third	ORDINAL
ijtc-1665	75	1	nigeria	GPE
ijtc-1665	78	1	nigeria	GPE
ijtc-1665	84	1	two	CARDINAL
ijtc-1665	84	2	three	CARDINAL
ijtc-1665	85	1	section four	LAW
ijtc-1665	85	2	section five	LAW
ijtc-1665	86	1	nigeria	GPE
ijtc-1665	87	1	ogunode	PERSON
ijtc-1665	87	2	2022	CARDINAL
ijtc-1665	89	1	al	ORG
ijtc-1665	90	1	2017	CARDINAL
ijtc-1665	92	1	13	CARDINAL
ijtc-1665	92	2	2013	DATE
ijtc-1665	92	3	nigeria	GPE
ijtc-1665	92	4	5	CARDINAL
ijtc-1665	92	5	ilomata international journal of tax & accounting	ORG
ijtc-1665	92	6	2022	CARDINAL
ijtc-1665	93	1	nigerian stock exchange	ORG
ijtc-1665	95	1	1	CARDINAL
ijtc-1665	95	2	0	CARDINAL
ijtc-1665	95	3	2018	DATE
ijtc-1665	96	1	greene	ORG
ijtc-1665	96	2	2016	DATE
ijtc-1665	98	1	2014	DATE
ijtc-1665	101	1	2019	DATE
ijtc-1665	104	1	2021	CARDINAL
ijtc-1665	106	1	β5size1	GPE
ijtc-1665	107	1	1	CARDINAL
ijtc-1665	107	2	ren = reinsurance profit	ORG
ijtc-1665	108	1	01	CARDINAL
ijtc-1665	109	1	1 6	DATE
ijtc-1665	113	1	1	CARDINAL
ijtc-1665	114	1	2013	DATE
ijtc-1665	114	2	2022	CARDINAL
ijtc-1665	114	3	3.84	CARDINAL
ijtc-1665	114	4	0.165	CARDINAL
ijtc-1665	115	1	0.391	CARDINAL
ijtc-1665	115	2	6.905	CARDINAL
ijtc-1665	115	3	62.46	CARDINAL
ijtc-1665	115	4	3	CARDINAL
ijtc-1665	115	5	20031.04	CARDINAL
ijtc-1665	115	6	0.0000< 0.05	MONEY
ijtc-1665	116	1	0.474	CARDINAL
ijtc-1665	116	2	nigeria	GPE
ijtc-1665	116	3	the period of	DATE
ijtc-1665	116	4	10 years	DATE
ijtc-1665	117	1	0.000	CARDINAL
ijtc-1665	117	2	0.8200	CARDINAL
ijtc-1665	118	1	0.13042	CARDINAL
ijtc-1665	118	2	0.019	CARDINAL
ijtc-1665	118	3	nigeria	GPE
ijtc-1665	118	4	6	CARDINAL
ijtc-1665	118	5	ilomata international journal of tax & accounting	ORG
ijtc-1665	118	6	3.426>3.this	CARDINAL
ijtc-1665	119	1	jarque	ORG
ijtc-1665	119	2	0.984	CARDINAL
ijtc-1665	119	3	0.611>0.05	DATE
ijtc-1665	120	1	0.411	CARDINAL
ijtc-1665	121	1	0.250	CARDINAL
ijtc-1665	121	2	0.75000	MONEY
ijtc-1665	122	1	0.165	CARDINAL
ijtc-1665	122	2	0.529	CARDINAL
ijtc-1665	124	1	jarque	NORP
ijtc-1665	124	2	8.676	CARDINAL
ijtc-1665	125	1	0.585	CARDINAL
ijtc-1665	125	2	the period of	DATE
ijtc-1665	125	3	10 years	DATE
ijtc-1665	126	1	0.000	CARDINAL
ijtc-1665	126	2	0.880	CARDINAL
ijtc-1665	127	1	0.258	CARDINAL
ijtc-1665	128	1	11.031	CARDINAL
ijtc-1665	128	2	0.004<0.05	DATE
ijtc-1665	129	1	0.351	CARDINAL
ijtc-1665	130	1	0.250	CARDINAL
ijtc-1665	131	1	0.054	CARDINAL
ijtc-1665	132	1	2.738<3	DATE
ijtc-1665	133	1	jarque	ORG
ijtc-1665	133	2	37.741	CARDINAL
ijtc-1665	133	3	0.000<0.05	CARDINAL
ijtc-1665	134	1	0.622	CARDINAL
ijtc-1665	135	1	0.500	CARDINAL
ijtc-1665	135	2	0.850	CARDINAL
ijtc-1665	135	3	0.062	CARDINAL
ijtc-1665	137	1	17.81	CARDINAL
ijtc-1665	137	2	0.000136<0.05	DATE
ijtc-1665	138	1	24572857	DATE
ijtc-1665	138	2	4.324	CARDINAL
ijtc-1665	139	1	26.47>3	CARDINAL
ijtc-1665	140	1	3363.156	CARDINAL
ijtc-1665	140	2	0.000<0.05	CARDINAL
ijtc-1665	141	1	2290771	DATE
ijtc-1665	141	2	-2599181	PERSON
ijtc-1665	141	3	30776073	CARDINAL
ijtc-1665	142	1	4485732	DATE
ijtc-1665	142	2	4.241	CARDINAL
ijtc-1665	142	3	22.81561>3	CARDINAL
ijtc-1665	143	1	2497.332	PRODUCT
ijtc-1665	144	1	billion	MONEY
ijtc-1665	148	1	5.260484>3	DATE
ijtc-1665	149	1	29.94399	CARDINAL
ijtc-1665	149	2	0.00000<0.05	CARDINAL
ijtc-1665	150	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg https://www.investopedia.com/terms/t/tailrisk.asp	PERSON
ijtc-1665	150	2	nigeria	GPE
ijtc-1665	150	3	7	CARDINAL
ijtc-1665	150	4	ilomata international journal of tax & accounting	ORG
ijtc-1665	150	5	2	CARDINAL
ijtc-1665	152	1	levin	GPE
ijtc-1665	152	2	0.0000<0.05	ORG
ijtc-1665	152	3	0.0000 <0.05	MONEY
ijtc-1665	153	1	3	CARDINAL
ijtc-1665	154	1	5%	PERCENT
ijtc-1665	155	1	5%	PERCENT
ijtc-1665	155	2	max	PERSON
ijtc-1665	156	1	8	CARDINAL
ijtc-1665	156	2	0.05	CARDINAL
ijtc-1665	158	1	1	CARDINAL
ijtc-1665	159	1	max	PERSON
ijtc-1665	160	1	kurt norma l	PERSON
ijtc-1665	160	2	0.164	MONEY
ijtc-1665	160	3	20031	DATE
ijtc-1665	161	1	1 0.00	CARDINAL
ijtc-1665	161	2	0.61 1	CARDINAL
ijtc-1665	161	3	0.250	CARDINAL
ijtc-1665	161	4	2.297	CARDINAL
ijtc-1665	161	5	0.250	CARDINAL
ijtc-1665	161	6	1.318	MONEY
ijtc-1665	161	7	20215121	DATE
ijtc-1665	161	8	2457285	DATE
ijtc-1665	161	9	4.32	CARDINAL
ijtc-1665	162	1	1 30776073	CARDINAL
ijtc-1665	162	2	22.81	CARDINAL
ijtc-1665	162	3	7579125 1910340	DATE
ijtc-1665	163	1	1 8618365 2516270	CARDINAL
ijtc-1665	163	2	0.00	CARDINAL
ijtc-1665	163	3	2	CARDINAL
ijtc-1665	163	4	levin, lin & chu	ORG
ijtc-1665	163	5	llc	GPE
ijtc-1665	163	6	0.0000	CARDINAL
ijtc-1665	164	1	0.0000	CARDINAL
ijtc-1665	165	1	0.0011	CARDINAL
ijtc-1665	166	1	0.0000	CARDINAL
ijtc-1665	166	2	0.0016	CARDINAL
ijtc-1665	167	1	0.0000	CARDINAL
ijtc-1665	168	1	0.0000	CARDINAL
ijtc-1665	170	1	0.0000	CARDINAL
ijtc-1665	170	2	0.0612 i(1	PERSON
ijtc-1665	170	3	0.0008	CARDINAL
ijtc-1665	170	4	1.5261 0.9365	MONEY
ijtc-1665	171	1	0.0000	CARDINAL
ijtc-1665	171	2	1.4422	CARDINAL
ijtc-1665	171	3	0.9254 i(1	NORP
ijtc-1665	171	4	4.72481 1.0000	MONEY
ijtc-1665	172	1	0.0000	CARDINAL
ijtc-1665	173	1	0.0000	CARDINAL
ijtc-1665	173	2	0.0000	CARDINAL
ijtc-1665	174	1	0.0991 i(1	QUANTITY
ijtc-1665	174	2	0.0000	CARDINAL
ijtc-1665	176	1	0.0018	CARDINAL
ijtc-1665	176	2	nigeria	GPE
ijtc-1665	176	3	8	CARDINAL
ijtc-1665	176	4	ilomata international journal of tax & accounting	ORG
ijtc-1665	176	5	0.0048	CARDINAL
ijtc-1665	177	1	0.0000	CARDINAL
ijtc-1665	177	2	2.8844	CARDINAL
ijtc-1665	177	3	0.5765 0.7178	MONEY
ijtc-1665	177	4	1.53992 0.9382 i(1	QUANTITY
ijtc-1665	177	5	0.1941 i(1	QUANTITY
ijtc-1665	177	6	2024	CARDINAL
ijtc-1665	177	7	3	CARDINAL
ijtc-1665	178	1	cv prob	PERSON
ijtc-1665	179	1	cv prob	PERSON
ijtc-1665	182	1	207.56	MONEY
ijtc-1665	182	2	0.0141	ORG
ijtc-1665	182	3	1 0.392	CARDINAL
ijtc-1665	182	4	159.57	CARDINAL
ijtc-1665	182	5	2	CARDINAL
ijtc-1665	182	6	101.75	CARDINAL
ijtc-1665	182	7	0.5459	ORG
ijtc-1665	182	8	37.46	MONEY
ijtc-1665	182	9	3	CARDINAL
ijtc-1665	182	10	64.29	MONEY
ijtc-1665	182	11	0.8246	MONEY
ijtc-1665	182	12	4	CARDINAL
ijtc-1665	182	13	40.26	CARDINAL
ijtc-1665	182	14	16.91	CARDINAL
ijtc-1665	182	15	33.87	CARDINAL
ijtc-1665	182	16	5	CARDINAL
ijtc-1665	182	17	0.9123	ORG
ijtc-1665	182	18	6 0.073 10.88	QUANTITY
ijtc-1665	182	19	0.9639	ORG
ijtc-1665	182	20	7 0.042	CARDINAL
ijtc-1665	182	21	8 0.001	CARDINAL
ijtc-1665	182	22	0.7151	MONEY
ijtc-1665	182	23	2024	CARDINAL
ijtc-1665	182	24	4	CARDINAL
ijtc-1665	185	1	7.4408	CARDINAL
ijtc-1665	186	1	0.3855	MONEY
ijtc-1665	188	1	5	CARDINAL
ijtc-1665	189	1	4.1%	PERCENT
ijtc-1665	190	1	second	ORDINAL
ijtc-1665	190	2	0.159	CARDINAL
ijtc-1665	190	3	15.9%	PERCENT
ijtc-1665	192	1	0.182649	GPE
ijtc-1665	192	2	18.3%	PERCENT
ijtc-1665	193	1	four	CARDINAL
ijtc-1665	193	2	four	CARDINAL
ijtc-1665	193	3	nigeria	GPE
ijtc-1665	193	4	nigeria	GPE
ijtc-1665	193	5	nigeria	GPE
ijtc-1665	193	6	9	CARDINAL
ijtc-1665	193	7	ilomata international journal of tax & accounting	ORG
ijtc-1665	193	8	nigeria	GPE
ijtc-1665	193	9	nigeria	GPE
ijtc-1665	195	1	gulzar et al	PERSON
ijtc-1665	196	1	2018	DATE
ijtc-1665	196	2	csr	ORG
ijtc-1665	196	3	etr	ORG
ijtc-1665	196	4	csr	ORG
ijtc-1665	196	5	2016	DATE
ijtc-1665	198	1	li	PERSON
ijtc-1665	198	2	2018	DATE
ijtc-1665	199	1	bashir et al.	PERSON
ijtc-1665	199	2	2021	CARDINAL
ijtc-1665	199	3	dong et al.	PERSON
ijtc-1665	199	4	2019	DATE
ijtc-1665	200	1	4	CARDINAL
ijtc-1665	200	2	hausman	PERSON
ijtc-1665	200	3	𝐻1	ORG
ijtc-1665	200	4	7.4408	CARDINAL
ijtc-1665	200	5	0.3855	MONEY
ijtc-1665	200	6	2024	CARDINAL
ijtc-1665	200	7	𝐻0	PRODUCT
ijtc-1665	202	1	less than 1%	PERCENT
ijtc-1665	203	1	5	CARDINAL
ijtc-1665	205	1	0.1594 0.2296	MONEY
ijtc-1665	205	2	0.4889	MONEY
ijtc-1665	205	3	0.1552 -0.7085 0.4801	MONEY
ijtc-1665	205	4	0.6945	CARDINAL
ijtc-1665	205	5	0.7930	CARDINAL
ijtc-1665	205	6	0.0000 0.0000	CARDINAL
ijtc-1665	205	7	0.9693	CARDINAL
ijtc-1665	205	8	0.0000 0.0000	CARDINAL
ijtc-1665	205	9	0.6651	CARDINAL
ijtc-1665	207	1	0.0843	CARDINAL
ijtc-1665	207	2	0.1361	CARDINAL
ijtc-1665	207	3	1.0290	CARDINAL
ijtc-1665	207	4	0.4333 dw	MONEY
ijtc-1665	207	5	2.0424	MONEY
ijtc-1665	207	6	2024	CARDINAL
ijtc-1665	207	7	nigeria	GPE
ijtc-1665	207	8	10	CARDINAL
ijtc-1665	207	9	ilomata international journal of tax & accounting	ORG
ijtc-1665	208	1	csr	ORG
ijtc-1665	212	1	nigeria	GPE
ijtc-1665	214	1	csr	ORG
ijtc-1665	215	1	nigeria	GPE
ijtc-1665	217	1	first	ORDINAL
ijtc-1665	218	1	second	ORDINAL
ijtc-1665	219	1	third	ORDINAL
ijtc-1665	219	2	csr	ORG
ijtc-1665	220	1	asian	NORP
ijtc-1665	220	2	a. u. & uche	ORG
ijtc-1665	220	3	t. a.	GPE
ijtc-1665	220	4	2018	DATE
ijtc-1665	221	1	nigeria	GPE
ijtc-1665	222	1	research journal of finance	ORG
ijtc-1665	223	1	9(10	CARDINAL
ijtc-1665	223	2	8-25	DATE
ijtc-1665	224	1	r.s.	PERSON
ijtc-1665	224	2	2014	DATE
ijtc-1665	226	1	university of michigan	ORG
ijtc-1665	227	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3189628 branco	ORG
ijtc-1665	227	2	m.c.	PERSON
ijtc-1665	227	3	2021	CARDINAL
ijtc-1665	229	1	berlin/heidelberg	ORG
ijtc-1665	230	1	carroll	ORG
ijtc-1665	230	2	a.b.	GPE
ijtc-1665	230	3	2016	CARDINAL
ijtc-1665	231	1	carroll	ORG
ijtc-1665	231	2	csr	ORG
ijtc-1665	232	1	1	CARDINAL
ijtc-1665	232	2	https://doi.org/10.1186/s40991-016-0004-6 chouaibi	PERSON
ijtc-1665	232	3	j.	PERSON
ijtc-1665	232	4	m. & abdessamed	ORG
ijtc-1665	232	5	2021	CARDINAL
ijtc-1665	233	1	french	NORP
ijtc-1665	234	1	nigeria	GPE
ijtc-1665	234	2	11	CARDINAL
ijtc-1665	234	3	ilomata international journal of tax & accounting	ORG
ijtc-1665	234	4	davis	ORG
ijtc-1665	234	5	a. k.	PERSON
ijtc-1665	234	6	guenther	PERSON
ijtc-1665	234	7	d. a.	PERSON
ijtc-1665	234	8	krull	PERSON
ijtc-1665	234	9	l. k. & williams	PERSON
ijtc-1665	234	10	b. m.	PERSON
ijtc-1665	234	11	2016	DATE
ijtc-1665	236	1	91(1	CARDINAL
ijtc-1665	236	2	47–68	CARDINAL
ijtc-1665	237	1	de andrade	PERSON
ijtc-1665	237	2	m.e.	GPE
ijtc-1665	237	3	rodrigues	GPE
ijtc-1665	237	4	l.l. & cosenza	ORG
ijtc-1665	237	5	j.p.	PERSON
ijtc-1665	237	6	2020	DATE
ijtc-1665	238	1	brazilian	NORP
ijtc-1665	239	1	12	CARDINAL
ijtc-1665	239	2	1	CARDINAL
ijtc-1665	239	3	4404	DATE
ijtc-1665	240	1	de melo	PERSON
ijtc-1665	240	2	larissa queiroz	PERSON
ijtc-1665	240	3	gabriela silva de castro	PERSON
ijtc-1665	240	4	moraes	GPE
ijtc-1665	240	5	rafael morais de souza	PERSON
ijtc-1665	240	6	eduardo mendes nascimento	PERSON
ijtc-1665	240	7	2020	DATE
ijtc-1665	241	1	das firmas	PERSON
ijtc-1665	243	1	revista catarinense da ciência contábil	PERSON
ijtc-1665	243	2	19	CARDINAL
ijtc-1665	244	1	10.16930/2237-766220203019	DATE
ijtc-1665	244	2	e.	GPE
ijtc-1665	244	3	jane, f. & barbara	PERSON
ijtc-1665	244	4	s.	PERSON
ijtc-1665	244	5	2022	CARDINAL
ijtc-1665	247	1	48	CARDINAL
ijtc-1665	247	2	100483	DATE
ijtc-1665	248	1	2015	CARDINAL
ijtc-1665	252	1	24	CARDINAL
ijtc-1665	252	2	225	CARDINAL
ijtc-1665	253	1	h. j. & jallai	PERSON
ijtc-1665	253	2	2017	CARDINAL
ijtc-1665	255	1	nordic tax journal	ORG
ijtc-1665	255	2	1(1	CARDINAL
ijtc-1665	255	3	70-88	DATE
ijtc-1665	256	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3021914	NORP
ijtc-1665	256	2	i.	GPE
ijtc-1665	256	3	harden	GPE
ijtc-1665	256	4	d.r.	GPE
ijtc-1665	256	5	2021	CARDINAL
ijtc-1665	257	1	the united states	GPE
ijtc-1665	257	2	germany	GPE
ijtc-1665	258	1	journal of business ethics	ORG
ijtc-1665	259	1	170	CARDINAL
ijtc-1665	259	2	1): 7596	DATE
ijtc-1665	260	1	https://doi.org/10.1007/s10551-019-04292-8 hillenbrand	PERSON
ijtc-1665	260	2	brooks	GPE
ijtc-1665	260	3	2019	DATE
ijtc-1665	262	1	158(2	DATE
ijtc-1665	262	2	403	CARDINAL
ijtc-1665	263	1	https://doi.org/10.1007/s10551-017-3700-6 hoang	PERSON
ijtc-1665	263	2	t.	GPE
ijtc-1665	263	3	2018	DATE
ijtc-1665	265	1	leeds	PERSON
ijtc-1665	265	2	14	CARDINAL
ijtc-1665	265	3	47–69	DATE
ijtc-1665	266	1	https://doi.org/10.1108/s2043052320180000014003 ibrahim	PERSON
ijtc-1665	266	2	m. & hamid	ORG
ijtc-1665	266	3	k. t.	PERSON
ijtc-1665	266	4	2019	CARDINAL
ijtc-1665	267	1	nigeria	GPE
ijtc-1665	268	1	american journal of business and	ORG
ijtc-1665	268	2	4	CARDINAL
ijtc-1665	268	3	2	CARDINAL
ijtc-1665	268	4	56	CARDINAL
ijtc-1665	269	1	https://www.scirp.org/reference/referencespapers?referenceid=3715245 izzo	PERSON
ijtc-1665	269	2	m. f	PERSON
ijtc-1665	269	3	2020	DATE
ijtc-1665	270	1	first	ORDINAL
ijtc-1665	270	2	italian	NORP
ijtc-1665	272	1	12(1),1	CARDINAL
ijtc-1665	272	2	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3021914	NORP
ijtc-1665	272	3	https://doi.org/10.1007/s10551-017-3700-6 https://doi.org/10.1108/s2043-052320180000014003	PERSON
ijtc-1665	273	1	https://www.scirp.org/reference/referencespapers?referenceid=3715245	PERSON
ijtc-1665	273	2	nigeria	GPE
ijtc-1665	273	3	12	CARDINAL
ijtc-1665	273	4	ilomata international journal of tax & accounting	ORG
ijtc-1665	273	5	s.	PERSON
ijtc-1665	273	6	max	PERSON
ijtc-1665	273	7	b. & ben	ORG
ijtc-1665	273	8	f.j.	GPE
ijtc-1665	273	9	2016	CARDINAL
ijtc-1665	274	1	csr	ORG
ijtc-1665	275	1	australian	NORP
ijtc-1665	275	2	32	CARDINAL
ijtc-1665	275	3	95–128	CARDINAL
ijtc-1665	276	1	b. d. & nangih	ORG
ijtc-1665	276	2	2018	DATE
ijtc-1665	277	1	nigeria	GPE
ijtc-1665	278	1	journal of accounting	ORG
ijtc-1665	278	2	8)	CARDINAL
ijtc-1665	278	3	20-31	DATE
ijtc-1665	279	1	kim	PERSON
ijtc-1665	279	2	2016	DATE
ijtc-1665	281	1	33(1	CARDINAL
ijtc-1665	281	2	78-114	CARDINAL
ijtc-1665	282	1	kovermann	GPE
ijtc-1665	282	2	j. & patrick	ORG
ijtc-1665	282	3	2019	DATE
ijtc-1665	284	1	journal of international accounting	ORG
ijtc-1665	284	2	36	CARDINAL
ijtc-1665	284	3	100270	DATE
ijtc-1665	285	1	https://doi.org/10.1016/j.intaccaudtax.2019.100270 lanis	PERSON
ijtc-1665	285	2	r. & richardson	ORG
ijtc-1665	285	3	2012	DATE
ijtc-1665	287	1	journal of accounting & public policy	ORG
ijtc-1665	287	2	31(1	CARDINAL
ijtc-1665	287	3	86	CARDINAL
ijtc-1665	288	1	wang	PERSON
ijtc-1665	288	2	2021	CARDINAL
ijtc-1665	290	1	598	CARDINAL
ijtc-1665	290	2	135	CARDINAL
ijtc-1665	291	1	https://www.atlantispress.com/proceedings/icsshe-21/125964091 marta	ORG
ijtc-1665	291	2	a. s.	PERSON
ijtc-1665	291	3	b. & joaquim	ORG
ijtc-1665	291	4	m. s.	PERSON
ijtc-1665	291	5	2019	DATE
ijtc-1665	294	1	boston	GPE
ijtc-1665	294	2	virtus interpress	ORG
ijtc-1665	294	3	27	CARDINAL
ijtc-1665	295	1	martins	PERSON
ijtc-1665	295	2	r. v. eulália s.	PERSON
ijtc-1665	295	3	e. & ana	ORG
ijtc-1665	295	4	m.	PERSON
ijtc-1665	295	5	2023	CARDINAL
ijtc-1665	296	1	african	NORP
ijtc-1665	297	1	14	CARDINAL
ijtc-1665	297	2	978–1001	CARDINAL
ijtc-1665	298	1	c. o.	PERSON
ijtc-1665	298	2	m. a.	PERSON
ijtc-1665	298	3	yekini, s. &yekini c. k. (2017)	ORG
ijtc-1665	300	1	9(8	CARDINAL
ijtc-1665	300	2	101	CARDINAL
ijtc-1665	301	1	e.	PERSON
ijtc-1665	301	2	d. c.	PERSON
ijtc-1665	301	3	2017	CARDINAL
ijtc-1665	304	1	6(3):64	CARDINAL
ijtc-1665	305	1	nangih	PERSON
ijtc-1665	305	2	2017	CARDINAL
ijtc-1665	306	1	nigeria	GPE
ijtc-1665	307	1	7th	ORDINAL
ijtc-1665	307	2	annual	DATE
ijtc-1665	308	1	nangih	PERSON
ijtc-1665	308	2	t. n. & onuora	ORG
ijtc-1665	308	3	j. k. j.	PERSON
ijtc-1665	308	4	2020	DATE
ijtc-1665	309	1	nigeria	GPE
ijtc-1665	310	1	journal of accounting and	ORG
ijtc-1665	310	2	6	CARDINAL
ijtc-1665	310	3	4	CARDINAL
ijtc-1665	310	4	1-11	CARDINAL
ijtc-1665	312	1	nigeria	GPE
ijtc-1665	312	2	13	CARDINAL
ijtc-1665	312	3	ilomata international journal of tax & accounting	ORG
ijtc-1665	312	4	2017	CARDINAL
ijtc-1665	314	1	western new england	ORG
ijtc-1665	314	2	539	CARDINAL
ijtc-1665	314	3	sayed	GPE
ijtc-1665	314	4	e.t	PERSON
ijtc-1665	314	5	m.a.a	ORG
ijtc-1665	314	6	mohamed	PERSON
ijtc-1665	314	7	mahmoud &olabi	ORG
ijtc-1665	314	8	2022	CARDINAL
ijtc-1665	315	1	7	CARDINAL
ijtc-1665	316	1	l. e. & arukaroha	ORG
ijtc-1665	316	2	j.	PERSON
ijtc-1665	316	3	2021	CARDINAL
ijtc-1665	317	1	nigeria	GPE
ijtc-1665	318	1	international journal of business & law research	ORG
ijtc-1665	319	1	9(2):83-96	CARDINAL
ijtc-1665	320	1	ijblr-j-9-2021.pdf ogunode	PERSON
ijtc-1665	320	2	o.a.	PERSON
ijtc-1665	320	3	2022	CARDINAL
ijtc-1665	322	1	south asian	NORP
ijtc-1665	323	1	17-28	DATE
ijtc-1665	324	1	10.9734	CARDINAL
ijtc-1665	324	2	o. j. (	PERSON
ijtc-1665	324	3	2011	DATE
ijtc-1665	325	1	nigeria	GPE
ijtc-1665	326	1	1(1	CARDINAL
ijtc-1665	326	2	22	CARDINAL
ijtc-1665	327	1	https://doi.org/10.1016/j.cpa.2010.10.005 preuß	PERSON
ijtc-1665	327	2	a. &preuß	ORG
ijtc-1665	327	3	2017	CARDINAL
ijtc-1665	329	1	europe	LOC
ijtc-1665	329	2	8	DATE
ijtc-1665	329	3	326	CARDINAL
ijtc-1665	329	4	https://www.researchgate.net/publication/319079121	PRODUCT
ijtc-1665	329	5	2019	DATE
ijtc-1665	331	1	international journal of economics	ORG
ijtc-1665	331	2	3	CARDINAL
ijtc-1665	331	3	330–43	CARDINAL
ijtc-1665	332	1	https://doi.org/10.29040/ijebar.v3i04.726 scarpa	PERSON
ijtc-1665	332	2	f. & signori	ORG
ijtc-1665	332	3	s.	PERSON
ijtc-1665	332	4	2023	CARDINAL
ijtc-1665	334	1	14	CARDINAL
ijtc-1665	334	2	7	CARDINAL
ijtc-1665	334	3	179201	DATE
ijtc-1665	336	1	sharma	PERSON
ijtc-1665	336	2	r. b.	PERSON
ijtc-1665	336	3	ali, s. & dadhich	ORG
ijtc-1665	336	4	j.	PERSON
ijtc-1665	336	5	2021	CARDINAL
ijtc-1665	339	1	10	CARDINAL
ijtc-1665	339	2	3	CARDINAL
ijtc-1665	339	3	301	CARDINAL
ijtc-1665	340	1	silva	PERSON
ijtc-1665	340	2	p. f.	PERSON
ijtc-1665	340	3	sá	GPE
ijtc-1665	340	4	2024	CARDINAL
ijtc-1665	341	1	euronext lisbon	PERSON
ijtc-1665	342	1	international journal of financial studies	ORG
ijtc-1665	342	2	73	CARDINAL
ijtc-1665	343	1	https://doi.org/10.3390/ijfs12030073	GPE
ijtc-1665	343	2	r.	NORP
ijtc-1665	343	3	a., & haack	ORG
ijtc-1665	343	4	2017	CARDINAL
ijtc-1665	345	1	academy of management	ORG
ijtc-1665	346	1	11(1):451478.	CARDINAL
ijtc-1665	347	1	2016	DATE
ijtc-1665	348	1	nigeria	GPE
ijtc-1665	350	1	4(10),86-103	DATE
ijtc-1665	351	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg https://digitalcommons.law.wne.edu/lawreview/vol39/iss4/5 https://doi.org/10.1016/j.nexus.2022.100112 https://www.seahipublications.org/wp-content/uploads/2024/05/ijblr-j-9-2021.pdf	TIME
ijtc-1665	351	2	nigeria	GPE
ijtc-1665	351	3	14	CARDINAL
ijtc-1665	351	4	ilomata international journal of tax & accounting	ORG
ijtc-1665	351	5	tarek, a. & aboud	ORG
ijtc-1665	351	6	2020	DATE
ijtc-1665	352	1	egyptian	NORP
ijtc-1665	353	1	journal of international accounting	ORG
ijtc-1665	353	2	38	CARDINAL
ijtc-1665	353	3	100304	DATE
ijtc-1665	354	1	https://doi.org/10.1016/j.intaccaudtax.2020.100304 umobong	PERSON
ijtc-1665	354	2	a. a. &	ORG
ijtc-1665	354	3	2018	DATE
ijtc-1665	355	1	nigeria	GPE
ijtc-1665	356	1	9(10	CARDINAL
ijtc-1665	356	2	8-25	DATE
ijtc-1665	357	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3189628 whait	ORG
ijtc-1665	357	2	r. b.	PERSON
ijtc-1665	357	3	katherine	GPE
ijtc-1665	357	4	l. c.	PERSON
ijtc-1665	357	5	o., &	ORG
ijtc-1665	357	6	roger l. b.	PERSON
ijtc-1665	357	7	2018	DATE
ijtc-1665	360	1	204	CARDINAL
ijtc-1665	360	2	542–52	CARDINAL