id	sid	eid	entity	type
ijtc-1733	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-1733	1	2	2714-9838	CARDINAL
ijtc-1733	1	3	2714-9846	CARDINAL
ijtc-1733	1	4	5	CARDINAL
ijtc-1733	1	5	3	CARDINAL
ijtc-1733	1	6	923	CARDINAL
ijtc-1733	1	7	ilomata international journal of tax & accounting	ORG
ijtc-1733	1	8	ghana	GPE
ijtc-1733	1	9	abraham nii adu okine1	PERSON
ijtc-1733	1	10	david kwashie	PERSON
ijtc-1733	1	11	garr2 1accra institute of technology	ORG
ijtc-1733	1	12	ghana 2presbyterian university	ORG
ijtc-1733	1	13	ghana	GPE
ijtc-1733	1	14	may 21, 2024	DATE
ijtc-1733	1	15	july 22	DATE
ijtc-1733	1	16	2024	CARDINAL
ijtc-1733	1	17	july 31	DATE
ijtc-1733	1	18	2024	CARDINAL
ijtc-1733	1	19	n, a.	ORG
ijtc-1733	1	20	garr	PERSON
ijtc-1733	1	21	2024	DATE
ijtc-1733	2	1	ghana	GPE
ijtc-1733	3	1	ilomata international journal of tax and accounting	ORG
ijtc-1733	3	2	5(3	CARDINAL
ijtc-1733	3	3	923	CARDINAL
ijtc-1733	4	1	ghana	GPE
ijtc-1733	5	1	npls	NORP
ijtc-1733	6	1	ghanaian	NORP
ijtc-1733	7	1	npls	NORP
ijtc-1733	7	2	ghana	GPE
ijtc-1733	7	3	nine	CARDINAL
ijtc-1733	7	4	2008	DATE
ijtc-1733	7	5	2021	CARDINAL
ijtc-1733	8	1	npls	NORP
ijtc-1733	10	1	npls	NORP
ijtc-1733	10	2	npls	LANGUAGE
ijtc-1733	11	1	npls	NORP
ijtc-1733	13	1	npls	NORP
ijtc-1733	14	1	ghanaian	NORP
ijtc-1733	14	2	4.0	CARDINAL
ijtc-1733	15	1	npls	NORP
ijtc-1733	15	2	ghana	GPE
ijtc-1733	15	3	2018	DATE
ijtc-1733	16	1	ghana bankers association	ORG
ijtc-1733	16	2	recent years	DATE
ijtc-1733	16	3	npls	NORP
ijtc-1733	16	4	22.8%	PERCENT
ijtc-1733	16	5	2018	DATE
ijtc-1733	17	1	ghana	GPE
ijtc-1733	17	2	garr 924	PERSON
ijtc-1733	17	3	ilomata international journal of tax & accounting	ORG
ijtc-1733	17	4	ghanaian	NORP
ijtc-1733	17	5	npl	PERSON
ijtc-1733	18	1	npls	NORP
ijtc-1733	19	1	npls	LANGUAGE
ijtc-1733	21	1	adusei & bannerman	ORG
ijtc-1733	21	2	2022	CARDINAL
ijtc-1733	21	3	2018	DATE
ijtc-1733	21	4	npls	LANGUAGE
ijtc-1733	21	5	ghana	GPE
ijtc-1733	21	6	8.13%	PERCENT
ijtc-1733	22	1	more than 5%	PERCENT
ijtc-1733	22	2	ghanaian	NORP
ijtc-1733	22	3	two	CARDINAL
ijtc-1733	22	4	gadzo	ORG
ijtc-1733	22	5	2018	DATE
ijtc-1733	23	1	2017-18	DATE
ijtc-1733	23	2	ghana	GPE
ijtc-1733	24	1	npls	NORP
ijtc-1733	24	2	npls	NORP
ijtc-1733	24	3	adusei & bannerman	ORG
ijtc-1733	24	4	2022	CARDINAL
ijtc-1733	24	5	2018	DATE
ijtc-1733	25	1	npls	PERSON
ijtc-1733	25	2	dewi	PERSON
ijtc-1733	25	3	srihandoko	PERSON
ijtc-1733	25	4	2018	DATE
ijtc-1733	25	5	2020	DATE
ijtc-1733	28	1	npls	NORP
ijtc-1733	28	2	dou et al.	PERSON
ijtc-1733	28	3	2020	DATE
ijtc-1733	29	1	drost & sikken	ORG
ijtc-1733	29	2	2015	DATE
ijtc-1733	31	1	garg	ORG
ijtc-1733	31	2	2016	DATE
ijtc-1733	33	1	haim, 2008	DATE
ijtc-1733	34	1	npls	NORP
ijtc-1733	34	2	ghana	GPE
ijtc-1733	34	3	2008–2021	CARDINAL
ijtc-1733	35	1	npls	NORP
ijtc-1733	35	2	npls	NORP
ijtc-1733	35	3	ghana	GPE
ijtc-1733	36	1	ghana	GPE
ijtc-1733	36	2	garr 925	PERSON
ijtc-1733	36	3	ilomata international journal of tax & accounting	ORG
ijtc-1733	36	4	2018	DATE
ijtc-1733	42	1	the ghana stock exchange	ORG
ijtc-1733	42	2	quarterly	DATE
ijtc-1733	42	3	2008-2021	DATE
ijtc-1733	43	1	two	CARDINAL
ijtc-1733	43	2	three	CARDINAL
ijtc-1733	43	3	fifth	ORDINAL
ijtc-1733	43	4	section six	LAW
ijtc-1733	49	1	the last few decades	DATE
ijtc-1733	56	1	ghana	GPE
ijtc-1733	57	1	npl	PERSON
ijtc-1733	57	2	gyamerah & amoah	ORG
ijtc-1733	57	3	2015	DATE
ijtc-1733	58	1	ghana	GPE
ijtc-1733	58	2	garr 926	PERSON
ijtc-1733	58	3	ilomata international journal of tax & accounting	ORG
ijtc-1733	60	1	npls	NORP
ijtc-1733	60	2	kumar et al.	PERSON
ijtc-1733	60	3	2018	DATE
ijtc-1733	61	1	npls	NORP
ijtc-1733	61	2	several years	DATE
ijtc-1733	62	1	npl	PERSON
ijtc-1733	62	2	2020	DATE
ijtc-1733	63	1	ghana	GPE
ijtc-1733	63	2	npls	NORP
ijtc-1733	64	1	npls	PERSON
ijtc-1733	64	2	ofori‐abebrese	NORP
ijtc-1733	64	3	2016	DATE
ijtc-1733	65	1	npls	LANGUAGE
ijtc-1733	65	2	2016	DATE
ijtc-1733	66	1	npls	NORP
ijtc-1733	67	1	the period of 2008	DATE
ijtc-1733	68	1	2021	CARDINAL
ijtc-1733	69	1	martiningtiyas	PERSON
ijtc-1733	69	2	nitinegeri	ORG
ijtc-1733	69	3	2020	DATE
ijtc-1733	70	1	npls	LANGUAGE
ijtc-1733	71	1	ghana	GPE
ijtc-1733	72	1	npls	NORP
ijtc-1733	72	2	npls	LANGUAGE
ijtc-1733	74	1	2015	DATE
ijtc-1733	74	2	npls	NORP
ijtc-1733	74	3	indian	NORP
ijtc-1733	74	4	1998 to 2012	DATE
ijtc-1733	76	1	npl	PERSON
ijtc-1733	77	1	2015	DATE
ijtc-1733	78	1	2015	DATE
ijtc-1733	78	2	2020	DATE
ijtc-1733	78	3	india	GPE
ijtc-1733	78	4	indonesia	GPE
ijtc-1733	78	5	ghana	GPE
ijtc-1733	79	1	ghanaian	NORP
ijtc-1733	80	1	ghana	GPE
ijtc-1733	80	2	garr 927	PERSON
ijtc-1733	80	3	ilomata international journal of tax & accounting	ORG
ijtc-1733	80	4	morrison	ORG
ijtc-1733	80	5	2017	CARDINAL
ijtc-1733	80	6	the european union	ORG
ijtc-1733	80	7	npls	NORP
ijtc-1733	80	8	between 2004 and 2015	DATE
ijtc-1733	82	1	npls	LANGUAGE
ijtc-1733	83	1	morrison & white	ORG
ijtc-1733	83	2	2017	DATE
ijtc-1733	84	1	npls	LANGUAGE
ijtc-1733	85	1	akinlo	PERSON
ijtc-1733	85	2	emmanuel	PERSON
ijtc-1733	85	3	2020	DATE
ijtc-1733	85	4	nigeria	GPE
ijtc-1733	85	5	quarterly	DATE
ijtc-1733	85	6	2000 to 2018	DATE
ijtc-1733	85	7	npls	LANGUAGE
ijtc-1733	87	1	npl	PERSON
ijtc-1733	87	2	akinlo & emmanuel	ORG
ijtc-1733	87	3	2020	DATE
ijtc-1733	88	1	nigerian	NORP
ijtc-1733	88	2	ghana	GPE
ijtc-1733	88	3	ols	ORG
ijtc-1733	89	1	kumar	PERSON
ijtc-1733	89	2	rajan	PERSON
ijtc-1733	89	3	2016	DATE
ijtc-1733	89	4	npls	NORP
ijtc-1733	89	5	indian	NORP
ijtc-1733	89	6	2005	DATE
ijtc-1733	89	7	2014	DATE
ijtc-1733	91	1	npl	PERSON
ijtc-1733	92	1	kumar	PERSON
ijtc-1733	92	2	rajan 2016	PERSON
ijtc-1733	93	1	nnanna	PERSON
ijtc-1733	93	2	2018	DATE
ijtc-1733	93	3	npls	NORP
ijtc-1733	93	4	nigerian	NORP
ijtc-1733	93	5	annual	DATE
ijtc-1733	93	6	2001	DATE
ijtc-1733	93	7	2016	DATE
ijtc-1733	95	1	loanto	GPE
ijtc-1733	95	2	npls	LANGUAGE
ijtc-1733	96	1	2018	DATE
ijtc-1733	97	1	npls	NORP
ijtc-1733	98	1	ghana	GPE
ijtc-1733	98	2	mensah	PERSON
ijtc-1733	98	3	2021	CARDINAL
ijtc-1733	98	4	npls	NORP
ijtc-1733	98	5	2006	DATE
ijtc-1733	98	6	2020	DATE
ijtc-1733	99	1	gls	ORG
ijtc-1733	100	1	npl	PERSON
ijtc-1733	101	1	npl	PERSON
ijtc-1733	101	2	mensah & danso	ORG
ijtc-1733	101	3	2021	DATE
ijtc-1733	102	1	npl	PERSON
ijtc-1733	103	1	npls	NORP
ijtc-1733	104	1	ghana	GPE
ijtc-1733	104	2	garr 928	PERSON
ijtc-1733	104	3	ilomata international journal of tax & accounting	ORG
ijtc-1733	104	4	npl	PERSON
ijtc-1733	105	1	gls	ORG
ijtc-1733	106	1	npls	NORP
ijtc-1733	107	1	martiningtiyas	PERSON
ijtc-1733	107	2	2020	DATE
ijtc-1733	107	3	2019	DATE
ijtc-1733	107	4	npls	NORP
ijtc-1733	107	5	npls	LANGUAGE
ijtc-1733	108	1	npls	NORP
ijtc-1733	109	1	npls	LANGUAGE
ijtc-1733	111	1	ghana	GPE
ijtc-1733	111	2	npls	NORP
ijtc-1733	112	1	npl	PERSON
ijtc-1733	113	1	ghanaian	NORP
ijtc-1733	114	1	the period 2008 to 2021	DATE
ijtc-1733	114	2	nine	CARDINAL
ijtc-1733	114	3	9	CARDINAL
ijtc-1733	114	4	ghana	GPE
ijtc-1733	116	1	two	CARDINAL
ijtc-1733	117	1	secondary	ORDINAL
ijtc-1733	117	2	nine	CARDINAL
ijtc-1733	117	3	2008	DATE
ijtc-1733	117	4	2021	CARDINAL
ijtc-1733	118	1	the ghana stock exchange	ORG
ijtc-1733	118	2	ghana	GPE
ijtc-1733	118	3	ghana	GPE
ijtc-1733	119	1	secondary	ORDINAL
ijtc-1733	120	1	between 2008 to 2021	DATE
ijtc-1733	120	2	npls	LANGUAGE
ijtc-1733	121	1	ghana	GPE
ijtc-1733	121	2	garr 929	PERSON
ijtc-1733	121	3	ilomata international journal of tax & accounting	ORG
ijtc-1733	127	1	1	CARDINAL
ijtc-1733	127	2	npl	PERSON
ijtc-1733	127	3	year	DATE
ijtc-1733	127	4	year	DATE
ijtc-1733	128	1	ghana	GPE
ijtc-1733	128	2	the ghana association of banks	ORG
ijtc-1733	128	3	ghana	GPE
ijtc-1733	132	1	npls	NORP
ijtc-1733	134	1	90 days	DATE
ijtc-1733	137	1	ghana	GPE
ijtc-1733	137	2	garr 930	PERSON
ijtc-1733	137	3	ilomata international journal of tax & accounting	ORG
ijtc-1733	139	1	100%	PERCENT
ijtc-1733	143	1	annual	DATE
ijtc-1733	146	1	annual	DATE
ijtc-1733	146	2	100	CARDINAL
ijtc-1733	148	1	100	CARDINAL
ijtc-1733	154	1	1	CARDINAL
ijtc-1733	156	1	100	CARDINAL
ijtc-1733	156	2	ghana	GPE
ijtc-1733	156	3	garr 931	PERSON
ijtc-1733	156	4	ilomata international journal of tax & accounting	ORG
ijtc-1733	157	1	roe npl gdp	PERSON
ijtc-1733	158	1	roe evaluates a company's	LAW
ijtc-1733	159	1	100	CARDINAL
ijtc-1733	160	1	npls	NORP
ijtc-1733	160	2	100	CARDINAL
ijtc-1733	162	1	gdpgr	PERSON
ijtc-1733	162	2	2	CARDINAL
ijtc-1733	162	3	1	CARDINAL
ijtc-1733	162	4	1 x	QUANTITY
ijtc-1733	162	5	100	CARDINAL
ijtc-1733	163	1	100	CARDINAL
ijtc-1733	167	1	1	CARDINAL
ijtc-1733	169	1	eight	CARDINAL
ijtc-1733	170	1	ghana	GPE
ijtc-1733	170	2	garr 932	PERSON
ijtc-1733	170	3	ilomata international journal of tax & accounting	ORG
ijtc-1733	170	4	2	CARDINAL
ijtc-1733	170	5	npl gdpgr	PERSON
ijtc-1733	170	6	10.99039	CARDINAL
ijtc-1733	171	1	5.484949 5.042545 14.15583	CARDINAL
ijtc-1733	171	2	4.877203	CARDINAL
ijtc-1733	171	3	9.600000 5.600000 3.890000	MONEY
ijtc-1733	171	4	0.000000 0.510000 0.000000	MONEY
ijtc-1733	171	5	2.170000	MONEY
ijtc-1733	172	1	9.436856	CARDINAL
ijtc-1733	172	2	1.658774	CARDINAL
ijtc-1733	172	3	8.336961	CARDINAL
ijtc-1733	172	4	5.791592	MONEY
ijtc-1733	172	5	2.715388	ORG
ijtc-1733	172	6	399	CARDINAL
ijtc-1733	172	7	399	CARDINAL
ijtc-1733	172	8	2024	CARDINAL
ijtc-1733	172	9	2	CARDINAL
ijtc-1733	172	10	npls	NORP
ijtc-1733	174	1	npls	NORP
ijtc-1733	174	2	10.99%	PERCENT
ijtc-1733	174	3	nearly 11%	PERCENT
ijtc-1733	176	1	72%	PERCENT
ijtc-1733	177	1	npl	PERSON
ijtc-1733	177	2	0%	PERCENT
ijtc-1733	179	1	approximately 5.48%	PERCENT
ijtc-1733	181	1	13.60%	PERCENT
ijtc-1733	181	2	0.51%	PERCENT
ijtc-1733	183	1	5.04%	PERCENT
ijtc-1733	186	1	ghana	GPE
ijtc-1733	186	2	garr 933	PERSON
ijtc-1733	186	3	ilomata international journal of tax & accounting	ORG
ijtc-1733	186	4	npl	PERSON
ijtc-1733	187	1	14.16%	PERCENT
ijtc-1733	188	1	148%	PERCENT
ijtc-1733	189	1	0%	PERCENT
ijtc-1733	189	2	npl	PERSON
ijtc-1733	191	1	4.88%	PERCENT
ijtc-1733	192	1	8.73%	PERCENT
ijtc-1733	192	2	npls	LANGUAGE
ijtc-1733	193	1	2.17%	PERCENT
ijtc-1733	193	2	npl	PERSON
ijtc-1733	195	1	3	CARDINAL
ijtc-1733	196	1	7.164045	MONEY
ijtc-1733	196	2	19,375	CARDINAL
ijtc-1733	196	3	0.0000	CARDINAL
ijtc-1733	196	4	chi-square	PERSON
ijtc-1733	196	5	123.559222 19 0.0000	CARDINAL
ijtc-1733	196	6	4	CARDINAL
ijtc-1733	196	7	chi-sq	PERSON
ijtc-1733	196	8	chi-sq	PERSON
ijtc-1733	196	9	d.f. prob	PERSON
ijtc-1733	197	1	0.000000 4 1.0000	MONEY
ijtc-1733	199	1	3	CARDINAL
ijtc-1733	199	2	hausman	PERSON
ijtc-1733	201	1	ghana	GPE
ijtc-1733	201	2	garr 934	PERSON
ijtc-1733	201	3	ilomata international journal of tax & accounting	ORG
ijtc-1733	201	4	5	CARDINAL
ijtc-1733	201	5	egls	PERSON
ijtc-1733	202	1	11.50495	CARDINAL
ijtc-1733	202	2	0.169695	CARDINAL
ijtc-1733	202	3	0.118130 0.034106 3.463620	MONEY
ijtc-1733	203	1	0.0405	CARDINAL
ijtc-1733	203	2	0.082424	MONEY
ijtc-1733	203	3	3.825277	CARDINAL
ijtc-1733	203	4	0.073108 s.d.	GPE
ijtc-1733	203	5	8.226288	CARDINAL
ijtc-1733	203	6	7.919819	CARDINAL
ijtc-1733	203	7	24713.07	CARDINAL
ijtc-1733	203	8	8.848038	CARDINAL
ijtc-1733	203	9	durbin-watson	ORG
ijtc-1733	203	10	0.994476	CARDINAL
ijtc-1733	203	11	0.000001	CARDINAL
ijtc-1733	203	12	5	CARDINAL
ijtc-1733	203	13	npls	NORP
ijtc-1733	204	1	npls	NORP
ijtc-1733	205	1	1.791	CARDINAL
ijtc-1733	205	2	0.0740	CARDINAL
ijtc-1733	206	1	0.05	CARDINAL
ijtc-1733	206	2	0.01	CARDINAL
ijtc-1733	208	1	npls	LANGUAGE
ijtc-1733	210	1	0.441	CARDINAL
ijtc-1733	211	1	3.201	CARDINAL
ijtc-1733	211	2	less than 0.001	CARDINAL
ijtc-1733	212	1	npls	LANGUAGE
ijtc-1733	213	1	1%	PERCENT
ijtc-1733	213	2	44.1%	PERCENT
ijtc-1733	213	3	npls	LANGUAGE
ijtc-1733	215	1	npls	NORP
ijtc-1733	216	1	npls	LANGUAGE
ijtc-1733	216	2	0.118	CARDINAL
ijtc-1733	216	3	3.463	CARDINAL
ijtc-1733	216	4	0.001	CARDINAL
ijtc-1733	217	1	npls	LANGUAGE
ijtc-1733	218	1	1%	PERCENT
ijtc-1733	218	2	11.8%	PERCENT
ijtc-1733	218	3	npls	LANGUAGE
ijtc-1733	219	1	npls	NORP
ijtc-1733	220	1	ghana	GPE
ijtc-1733	220	2	garr 935	PERSON
ijtc-1733	221	1	ilomata international journal of tax & accounting	ORG
ijtc-1733	222	1	npls	NORP
ijtc-1733	222	2	0.0405	CARDINAL
ijtc-1733	223	1	npls	LANGUAGE
ijtc-1733	224	1	1%	PERCENT
ijtc-1733	224	2	56.2%	PERCENT
ijtc-1733	224	3	npls	LANGUAGE
ijtc-1733	225	1	npls	NORP
ijtc-1733	226	1	5	CARDINAL
ijtc-1733	226	2	npls	NORP
ijtc-1733	227	1	ghanaian	NORP
ijtc-1733	228	1	npls	NORP
ijtc-1733	229	1	npls	LANGUAGE
ijtc-1733	230	1	2015	DATE
ijtc-1733	230	2	hasan	PERSON
ijtc-1733	230	3	2019	DATE
ijtc-1733	230	4	mohapatra	PERSON
ijtc-1733	230	5	2020	DATE
ijtc-1733	230	6	indian	NORP
ijtc-1733	231	1	morrison	PERSON
ijtc-1733	231	2	white's (	ORG
ijtc-1733	231	3	2017	CARDINAL
ijtc-1733	231	4	european	NORP
ijtc-1733	232	1	ghana	GPE
ijtc-1733	233	1	npl	PERSON
ijtc-1733	233	2	npl	PERSON
ijtc-1733	233	3	ghanaian	NORP
ijtc-1733	237	1	npls	NORP
ijtc-1733	237	2	npls	LANGUAGE
ijtc-1733	238	1	kumar et al	PERSON
ijtc-1733	239	1	2018	DATE
ijtc-1733	239	2	2019	DATE
ijtc-1733	239	3	thomas	PERSON
ijtc-1733	239	4	thakur	PERSON
ijtc-1733	239	5	2020	DATE
ijtc-1733	240	1	ghana	GPE
ijtc-1733	241	1	ilomata international journal of tax & accounting	ORG
ijtc-1733	242	1	npl	PERSON
ijtc-1733	247	1	npls	NORP
ijtc-1733	247	2	npl	PERSON
ijtc-1733	249	1	emmanuel	PERSON
ijtc-1733	249	2	2020	DATE
ijtc-1733	249	3	abiodun et al	PERSON
ijtc-1733	250	1	2020	DATE
ijtc-1733	250	2	2020	DATE
ijtc-1733	251	1	2018	DATE
ijtc-1733	251	2	npls	NORP
ijtc-1733	251	3	nigerian	NORP
ijtc-1733	253	1	npls	NORP
ijtc-1733	256	1	npls	NORP
ijtc-1733	257	1	npls	NORP
ijtc-1733	258	1	2017	CARDINAL
ijtc-1733	258	2	emmanuel	PERSON
ijtc-1733	258	3	2020	DATE
ijtc-1733	258	4	2020	DATE
ijtc-1733	258	5	2020	DATE
ijtc-1733	258	6	npls	LANGUAGE
ijtc-1733	259	1	ghana	GPE
ijtc-1733	260	1	ghana	GPE
ijtc-1733	261	1	npls	LANGUAGE
ijtc-1733	263	1	ghanaian	NORP
ijtc-1733	265	1	npls	NORP
ijtc-1733	266	1	ghana	GPE
ijtc-1733	267	1	ilomata international journal of tax & accounting	ORG
ijtc-1733	267	2	npls	NORP
ijtc-1733	269	1	5	CARDINAL
ijtc-1733	269	2	ghanaian	NORP
ijtc-1733	270	1	npls	NORP
ijtc-1733	271	1	npls	NORP
ijtc-1733	272	1	npls	NORP
ijtc-1733	272	2	npls	NORP
ijtc-1733	275	1	npls	NORP
ijtc-1733	275	2	npls	LANGUAGE
ijtc-1733	276	1	npls	NORP
ijtc-1733	278	1	npls	NORP
ijtc-1733	279	1	ghana	GPE
ijtc-1733	282	1	npls	NORP
ijtc-1733	284	1	ghanaian	NORP
ijtc-1733	284	2	fourteen-year	DATE
ijtc-1733	284	3	between 2008 to 2021	DATE
ijtc-1733	285	1	ghana	GPE
ijtc-1733	285	2	garr 938	PERSON
ijtc-1733	285	3	ilomata international journal of tax & accounting	ORG
ijtc-1733	285	4	npl	PERSON
ijtc-1733	289	1	e. (2020	ORG
ijtc-1733	290	1	nigeria	GPE
ijtc-1733	291	1	journal of business & economic policy	ORG
ijtc-1733	291	2	7(4	CARDINAL
ijtc-1733	291	3	56	CARDINAL
ijtc-1733	292	1	doi:10.30845/jbep.v7n4p7 abiodun	ORG
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ijtc-1733	293	1	nigerian	NORP
ijtc-1733	294	1	15(1	CARDINAL
ijtc-1733	295	1	https://doi.org/10.51153/mf.v15i1.405 abraham	PERSON
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ijtc-1733	297	1	south african journal of business management	ORG
ijtc-1733	297	2	39(4	CARDINAL
ijtc-1733	297	3	63-65	DATE
ijtc-1733	298	1	2019	DATE
ijtc-1733	299	1	indian	NORP
ijtc-1733	300	1	13(2	CARDINAL
ijtc-1733	300	2	12-23	CARDINAL
ijtc-1733	301	1	https://doi.org/10.1108/ramj08-2019-0010	ORG
ijtc-1733	301	2	akber	DATE
ijtc-1733	301	3	s. m.	PERSON
ijtc-1733	301	4	2019	DATE
ijtc-1733	302	1	bangladesh	GPE
ijtc-1733	303	1	indian	NORP
ijtc-1733	303	2	3(2	CARDINAL
ijtc-1733	303	3	32	CARDINAL
ijtc-1733	304	1	a. e., & emmanuel	PERSON
ijtc-1733	304	2	2020	DATE
ijtc-1733	305	1	nigerian	NORP
ijtc-1733	306	1	150	CARDINAL
ijtc-1733	307	1	https://doi.org/2157-0175 dewi	PERSON
ijtc-1733	307	2	e. t., & srihandoko	PERSON
ijtc-1733	307	3	w.	PERSON
ijtc-1733	307	4	2018	DATE
ijtc-1733	308	1	risiko kredit	PERSON
ijtc-1733	308	2	dan risiko likuiditas	PERSON
ijtc-1733	308	3	terhadap profitabilitas bank	ORG
ijtc-1733	308	4	pada bank	ORG
ijtc-1733	308	5	periode 2008-2017	DATE
ijtc-1733	309	1	jurnal ilmiah manajemen kesatuan	ORG
ijtc-1733	309	2	6(3	DATE
ijtc-1733	309	3	131	CARDINAL
ijtc-1733	310	1	https://doi.org/10.37641/jimkes.v6i3.294 dou	PERSON
ijtc-1733	310	2	w w.	PERSON
ijtc-1733	310	3	lo	PERSON
ijtc-1733	310	4	w., muley	GPE
ijtc-1733	310	5	a., & uhlig	ORG
ijtc-1733	310	6	2020	DATE
ijtc-1733	312	1	annual	DATE
ijtc-1733	312	2	12(1	CARDINAL
ijtc-1733	312	3	95	CARDINAL
ijtc-1733	313	1	t., & sikken	ORG
ijtc-1733	313	2	b. j.	PERSON
ijtc-1733	313	3	2015	CARDINAL
ijtc-1733	315	1	duisenberg strategy series	PERSON
ijtc-1733	315	2	201501	DATE
ijtc-1733	316	1	https://doi.org/10.2139/ssrn.2637782 fernández	PERSON
ijtc-1733	316	2	j. m. m.	PERSON
ijtc-1733	316	3	2020	DATE
ijtc-1733	318	1	hacienda publica espanola	ORG
ijtc-1733	318	2	232	CARDINAL
ijtc-1733	318	3	2952	CARDINAL
ijtc-1733	319	1	gadzo	PERSON
ijtc-1733	319	2	s. g.	PERSON
ijtc-1733	319	3	2018	DATE
ijtc-1733	321	1	the journal of social sciences research	ORG
ijtc-1733	321	2	4(12	CARDINAL
ijtc-1733	321	3	792	CARDINAL
ijtc-1733	322	1	ghana	GPE
ijtc-1733	322	2	garr 939	PERSON
ijtc-1733	322	3	ilomata international journal of tax & accounting	ORG
ijtc-1733	322	4	garg, a. (	ORG
ijtc-1733	322	5	2016	DATE
ijtc-1733	323	1	indian	NORP
ijtc-1733	324	1	11	CARDINAL
ijtc-1733	324	2	15	CARDINAL
ijtc-1733	325	1	https://doi.org/10.5281/zenodo.221331 gaur	GPE
ijtc-1733	325	2	d., & mohapatra	ORG
ijtc-1733	325	3	d. r.	NORP
ijtc-1733	325	4	2021	CARDINAL
ijtc-1733	326	1	indian	NORP
ijtc-1733	327	1	south asian	ORG
ijtc-1733	327	2	10(1	CARDINAL
ijtc-1733	327	3	70-90	CARDINAL
ijtc-1733	328	1	2017	CARDINAL
ijtc-1733	330	1	9(3	CARDINAL
ijtc-1733	330	2	302	CARDINAL
ijtc-1733	331	1	s., & dutta	ORG
ijtc-1733	331	2	2015	CARDINAL
ijtc-1733	332	1	indian	NORP
ijtc-1733	333	1	17(3	CARDINAL
ijtc-1733	333	2	1-9	DATE
ijtc-1733	334	1	gyamerah	GPE
ijtc-1733	334	2	i. a.	PERSON
ijtc-1733	334	3	2015	DATE
ijtc-1733	335	1	ghana	GPE
ijtc-1733	336	1	international journal of accounting	ORG
ijtc-1733	336	2	5(1	CARDINAL
ijtc-1733	336	3	173	CARDINAL
ijtc-1733	337	1	hasan	PERSON
ijtc-1733	337	2	m. z.	PERSON
ijtc-1733	337	3	2019	DATE
ijtc-1733	339	1	5(5	CARDINAL
ijtc-1733	339	2	126	CARDINAL
ijtc-1733	340	1	khan	GPE
ijtc-1733	340	2	m. a.	PERSON
ijtc-1733	340	3	siddique, a., & sarwar	ORG
ijtc-1733	340	4	z.	PERSON
ijtc-1733	340	5	2020	DATE
ijtc-1733	342	1	asian journal of accounting research	ORG
ijtc-1733	342	2	5(1	CARDINAL
ijtc-1733	342	3	135	CARDINAL
ijtc-1733	343	1	https://doi.org/10.1108/ajar-10-2019-0080 kumar	PERSON
ijtc-1733	343	2	r. r.	PERSON
ijtc-1733	343	3	patel, a., & prasad	ORG
ijtc-1733	343	4	s. s.	PERSON
ijtc-1733	343	5	2018	DATE
ijtc-1733	344	1	fiji	GPE
ijtc-1733	345	1	31(2	CARDINAL
ijtc-1733	345	2	192	CARDINAL
ijtc-1733	345	3	213	CARDINAL
ijtc-1733	346	1	c. r.	PERSON
ijtc-1733	346	2	d. t.	PERSON
ijtc-1733	346	3	2020, september	DATE
ijtc-1733	347	1	indonesia	GPE
ijtc-1733	348	1	2020	DATE
ijtc-1733	348	2	64	CARDINAL
ijtc-1733	350	1	https://doi.org/10.2991/aebmr.k.200915.016 michael	PERSON
ijtc-1733	350	2	e. i.	PERSON
ijtc-1733	350	3	etukafia	GPE
ijtc-1733	350	4	n. i.	PERSON
ijtc-1733	350	5	akpabio	PERSON
ijtc-1733	350	6	e. e., & etuk	PERSON
ijtc-1733	350	7	m. i.	PERSON
ijtc-1733	350	8	2018	DATE
ijtc-1733	351	1	nigeria	GPE
ijtc-1733	352	1	6(2	CARDINAL
ijtc-1733	352	2	64	CARDINAL
ijtc-1733	353	1	https://doi.org/10.15640/jfbm.v6n2a7 morrison	PERSON
ijtc-1733	353	2	c., & white	ORG
ijtc-1733	353	3	2017	CARDINAL
ijtc-1733	354	1	european journal of finance	ORG
ijtc-1733	354	2	23(5	CARDINAL
ijtc-1733	354	3	389	CARDINAL
ijtc-1733	354	4	nnanna	ORG
ijtc-1733	354	5	j., & ojo	ORG
ijtc-1733	354	6	a. o.	PERSON
ijtc-1733	354	7	2018	DATE
ijtc-1733	355	1	nigerian	NORP
ijtc-1733	356	1	african	NORP
ijtc-1733	356	2	45	CARDINAL
ijtc-1733	357	1	o. m.	PERSON
ijtc-1733	357	2	2020	DATE
ijtc-1733	358	1	african	NORP
ijtc-1733	359	1	african	NORP
ijtc-1733	359	2	744-757	QUANTITY
ijtc-1733	360	1	https://doi.org/10.1111/1467-8268.12475 ozili	PERSON
ijtc-1733	360	2	p. k.	PERSON
ijtc-1733	360	3	2019	DATE
ijtc-1733	362	1	the journal of risk finance	ORG
ijtc-1733	362	2	20(1	CARDINAL
ijtc-1733	362	3	59-81	CARDINAL
ijtc-1733	363	1	ghana	GPE
ijtc-1733	363	2	garr 940	PERSON
ijtc-1733	363	3	ilomata international journal of tax & accounting	ORG
ijtc-1733	363	4	2020	DATE
ijtc-1733	364	1	136	CARDINAL
ijtc-1733	365	1	manila	GPE
ijtc-1733	365	2	philippines	GPE
ijtc-1733	365	3	asian development bank	ORG
ijtc-1733	366	1	s. r.	PERSON
ijtc-1733	366	2	2018	DATE
ijtc-1733	367	1	nepal	GPE
ijtc-1733	368	1	3(6	CARDINAL
ijtc-1733	368	2	161	CARDINAL
ijtc-1733	369	1	2020	DATE
ijtc-1733	371	1	ilomata international journal of tax and accounting	ORG
ijtc-1733	371	2	1(3	CARDINAL
ijtc-1733	371	3	145	CARDINAL
ijtc-1733	372	1	t. m.	PERSON
ijtc-1733	372	2	2023	CARDINAL
ijtc-1733	373	1	norway	GPE
ijtc-1733	373	2	uk	GPE
ijtc-1733	374	1	american	NORP
ijtc-1733	374	2	117(2	CARDINAL
ijtc-1733	374	3	575	CARDINAL
ijtc-1733	375	1	https://doi.org/10.1017/s0003055422000776 thomas	PERSON
ijtc-1733	375	2	r., & singh thakur	ORG
ijtc-1733	375	3	s.	PERSON
ijtc-1733	375	4	2023	CARDINAL
ijtc-1733	376	1	indian	NORP
ijtc-1733	377	1	24(6	DATE
ijtc-1733	377	2	14821499	DATE