id	sid	eid	entity	type
ijtc-1776	1	1	ilomata international journal of tax & accounting p-issn	ORG
ijtc-1776	1	2	2714-9838	CARDINAL
ijtc-1776	1	3	2714-9846	CARDINAL
ijtc-1776	1	4	6	CARDINAL
ijtc-1776	1	5	1	CARDINAL
ijtc-1776	1	6	january 2025	DATE
ijtc-1776	2	1	90	CARDINAL
ijtc-1776	2	2	ilomata international journal of tax & accounting	ORG
ijtc-1776	2	3	indonesian	NORP
ijtc-1776	2	4	muhammad farel maeza1	PERSON
ijtc-1776	2	5	suranta2	PERSON
ijtc-1776	3	1	university	GPE
ijtc-1776	3	2	indonesia	GPE
ijtc-1776	3	3	december 27, 2024	DATE
ijtc-1776	3	4	january 8, 2025	DATE
ijtc-1776	3	5	january 31	DATE
ijtc-1776	3	6	2025	CARDINAL
ijtc-1776	4	1	f.	PERSON
ijtc-1776	4	2	suranta	GPE
ijtc-1776	4	3	e.	PERSON
ijtc-1776	4	4	2025	DATE
ijtc-1776	5	1	indonesian	NORP
ijtc-1776	6	1	ilomata international journal of tax and accounting	ORG
ijtc-1776	6	2	6(1	CARDINAL
ijtc-1776	6	3	90	CARDINAL
ijtc-1776	7	1	rem	ORG
ijtc-1776	7	2	indonesian	NORP
ijtc-1776	8	1	the indonesia stock exchange	ORG
ijtc-1776	8	2	2020–2022	CARDINAL
ijtc-1776	8	3	rem	PERSON
ijtc-1776	9	1	rem	PERSON
ijtc-1776	10	1	four	CARDINAL
ijtc-1776	14	1	4.0	CARDINAL
ijtc-1776	16	1	jacoby et al.	PERSON
ijtc-1776	16	2	2019	DATE
ijtc-1776	16	3	roychowdhury	ORG
ijtc-1776	16	4	2006	DATE
ijtc-1776	17	1	indonesian	NORP
ijtc-1776	17	2	91|	CARDINAL
ijtc-1776	17	3	ilomata internasional journal of tax & accounting http://www.ilomata.org/index.php/ijtc	ORG
ijtc-1776	17	4	cohen & zarowin	ORG
ijtc-1776	17	5	2010	DATE
ijtc-1776	17	6	roychowdhury	ORG
ijtc-1776	17	7	2006	DATE
ijtc-1776	20	1	jensen & meckling	ORG
ijtc-1776	20	2	1976	DATE
ijtc-1776	22	1	indonesia	GPE
ijtc-1776	22	2	tiga pilar sejahtera food tbk	ORG
ijtc-1776	23	1	2017	CARDINAL
ijtc-1776	23	2	2018	DATE
ijtc-1776	24	1	budi istanto suwito	ORG
ijtc-1776	26	1	budi istanto suwito	ORG
ijtc-1776	26	2	three years	DATE
ijtc-1776	26	3	devina damara	PERSON
ijtc-1776	26	4	putu indrajaya lembut	PERSON
ijtc-1776	26	5	2023	CARDINAL
ijtc-1776	28	1	khan & kamal	ORG
ijtc-1776	28	2	2022	CARDINAL
ijtc-1776	29	1	amara & khlif	ORG
ijtc-1776	29	2	2020	DATE
ijtc-1776	30	1	roychowdhury	ORG
ijtc-1776	30	2	2006	DATE
ijtc-1776	32	1	khalil et al.	PERSON
ijtc-1776	32	2	2022	CARDINAL
ijtc-1776	33	1	two	CARDINAL
ijtc-1776	33	2	al.	GPE
ijtc-1776	33	3	2012	DATE
ijtc-1776	33	4	al.	GPE
ijtc-1776	33	5	2007	DATE
ijtc-1776	35	1	2005	DATE
ijtc-1776	35	2	jacoby et al.	PERSON
ijtc-1776	35	3	2019	DATE
ijtc-1776	36	1	jensen & meckling	ORG
ijtc-1776	36	2	1976	DATE
ijtc-1776	38	1	indonesian	NORP
ijtc-1776	38	2	92|	CARDINAL
ijtc-1776	38	3	tax & accounting http://www.ilomata.org/index.php/ijtc	ORG
ijtc-1776	40	1	gunny	PERSON
ijtc-1776	40	2	2005	DATE
ijtc-1776	41	1	braam et al.	PERSON
ijtc-1776	41	2	2015	CARDINAL
ijtc-1776	42	1	chi et al.	PERSON
ijtc-1776	42	2	2016	CARDINAL
ijtc-1776	43	1	khalil et al	PERSON
ijtc-1776	43	2	2022	CARDINAL
ijtc-1776	44	1	harymawan &	ORG
ijtc-1776	44	2	2016	CARDINAL
ijtc-1776	46	1	2015	DATE
ijtc-1776	46	2	khalil et al.	PERSON
ijtc-1776	46	3	2022	CARDINAL
ijtc-1776	49	1	gomezmejia et al.	PERSON
ijtc-1776	49	2	2014	DATE
ijtc-1776	49	3	2016	DATE
ijtc-1776	51	1	jensen & meckling	ORG
ijtc-1776	51	2	1976	DATE
ijtc-1776	52	1	rafael la porta	PERSON
ijtc-1776	52	2	1999	DATE
ijtc-1776	52	3	southeast asia	LOC
ijtc-1776	57	1	gomez-mejia et al.	PERSON
ijtc-1776	57	2	2014	DATE
ijtc-1776	58	1	khalil et al	PERSON
ijtc-1776	58	2	2022	CARDINAL
ijtc-1776	59	1	indonesian	NORP
ijtc-1776	59	2	ilomata internasional journal of tax & accounting http://www.ilomata.org/index.php/ijtc	ORG
ijtc-1776	61	1	four	CARDINAL
ijtc-1776	62	1	2014	DATE
ijtc-1776	62	2	hussainey	ORG
ijtc-1776	62	3	2009	DATE
ijtc-1776	63	1	jensen & meckling	ORG
ijtc-1776	63	2	1976	DATE
ijtc-1776	66	1	dedman	PERSON
ijtc-1776	66	2	2012	DATE
ijtc-1776	67	1	khalil et al	PERSON
ijtc-1776	67	2	2022	CARDINAL
ijtc-1776	68	1	harymawan &	ORG
ijtc-1776	68	2	2016	CARDINAL
ijtc-1776	68	3	2014	DATE
ijtc-1776	70	1	indonesian	NORP
ijtc-1776	70	2	pakistan	GPE
ijtc-1776	71	1	indonesia	GPE
ijtc-1776	72	1	rafael la porta	PERSON
ijtc-1776	72	2	1999	DATE
ijtc-1776	74	1	indonesian	NORP
ijtc-1776	77	1	chaney et al.	PRODUCT
ijtc-1776	77	2	2011	DATE
ijtc-1776	77	3	jacoby et al.	PERSON
ijtc-1776	77	4	2019	DATE
ijtc-1776	79	1	indonesian	NORP
ijtc-1776	79	2	94|	CARDINAL
ijtc-1776	79	3	ilomata internasional journal of tax & accounting http://www.ilomata.org/index.php/ijtc	ORG
ijtc-1776	79	4	2014	DATE
ijtc-1776	79	5	2016	DATE
ijtc-1776	83	1	2014	DATE
ijtc-1776	83	2	hussainey	ORG
ijtc-1776	83	3	2009	DATE
ijtc-1776	85	1	one	CARDINAL
ijtc-1776	86	1	2016	DATE
ijtc-1776	86	2	cohen & zarowin,	ORG
ijtc-1776	86	3	2010	DATE
ijtc-1776	88	1	cohen & zarowin	ORG
ijtc-1776	88	2	2010	DATE
ijtc-1776	88	3	roychowdhury	ORG
ijtc-1776	88	4	2006	DATE
ijtc-1776	88	5	viana et al.	PERSON
ijtc-1776	88	6	2023	CARDINAL
ijtc-1776	88	7	zang	GPE
ijtc-1776	88	8	2012	DATE
ijtc-1776	89	1	mohamed et al.	PERSON
ijtc-1776	89	2	2015	DATE
ijtc-1776	91	1	rem	ORG
ijtc-1776	92	1	cohen & zarowin	ORG
ijtc-1776	92	2	2010	DATE
ijtc-1776	92	3	roychowdhury	ORG
ijtc-1776	92	4	2006	DATE
ijtc-1776	92	5	zang	GPE
ijtc-1776	92	6	2012	DATE
ijtc-1776	93	1	2005	DATE
ijtc-1776	93	2	rem	ORG
ijtc-1776	94	1	rem	ORG
ijtc-1776	95	1	jensen & meckling	ORG
ijtc-1776	95	2	1976	DATE
ijtc-1776	97	1	ben cheikh & loukil	ORG
ijtc-1776	97	2	2023	CARDINAL
ijtc-1776	97	3	al.	GPE
ijtc-1776	97	4	2012	DATE
ijtc-1776	97	5	liu et al.	PERSON
ijtc-1776	97	6	2016	DATE
ijtc-1776	98	1	indonesia	GPE
ijtc-1776	99	1	rem	ORG
ijtc-1776	99	2	rem	PERSON
ijtc-1776	99	3	chi et al.	PERSON
ijtc-1776	99	4	2016	DATE
ijtc-1776	100	1	rem	PERSON
ijtc-1776	101	1	rem	ORG
ijtc-1776	102	1	indonesia	GPE
ijtc-1776	102	2	rem	ORG
ijtc-1776	102	3	chaney et al.	PRODUCT
ijtc-1776	102	4	2011	DATE
ijtc-1776	102	5	faccio et al.	PERSON
ijtc-1776	102	6	2006	DATE
ijtc-1776	103	1	indonesian	NORP
ijtc-1776	103	2	95|	CARDINAL
ijtc-1776	103	3	ilomata internasional journal	ORG
ijtc-1776	103	4	tax & accounting http://www.ilomata.org/index.php/ijtc	ORG
ijtc-1776	103	5	burton et al.	PERSON
ijtc-1776	103	6	2011	DATE
ijtc-1776	104	1	rem	ORG
ijtc-1776	104	2	incomedecreasing rem	PERSON
ijtc-1776	104	3	chaney et al.	PRODUCT
ijtc-1776	104	4	2011	DATE
ijtc-1776	105	1	rem	PERSON
ijtc-1776	105	2	indonesia	GPE
ijtc-1776	106	1	cohen & zarowin	ORG
ijtc-1776	106	2	2010	DATE
ijtc-1776	106	3	graham et al.	PERSON
ijtc-1776	106	4	2005	DATE
ijtc-1776	107	1	rem	PERSON
ijtc-1776	108	1	rem	ORG
ijtc-1776	108	2	indonesia	GPE
ijtc-1776	109	1	indonesia	GPE
ijtc-1776	110	1	al.	GPE
ijtc-1776	110	2	2012	DATE
ijtc-1776	110	3	faccio	ORG
ijtc-1776	110	4	2010	DATE
ijtc-1776	110	5	saeed et al.	PERSON
ijtc-1776	110	6	2019	DATE
ijtc-1776	112	1	galindo villardón	PERSON
ijtc-1776	112	2	2015	DATE
ijtc-1776	113	1	al.	GPE
ijtc-1776	113	2	2012	DATE
ijtc-1776	113	3	cohen & zarowin	ORG
ijtc-1776	113	4	2010	DATE
ijtc-1776	113	5	roychowdhury	ORG
ijtc-1776	113	6	2006	DATE
ijtc-1776	113	7	saeed et al.	PERSON
ijtc-1776	113	8	2019	DATE
ijtc-1776	115	1	al-hadi et al	PERSON
ijtc-1776	115	2	2016	DATE
ijtc-1776	115	3	2016	CARDINAL
ijtc-1776	116	1	indonesia	GPE
ijtc-1776	116	2	gomez-mejia et al.	PERSON
ijtc-1776	116	3	2014	DATE
ijtc-1776	116	4	cohen & zarowin	ORG
ijtc-1776	116	5	2010	DATE
ijtc-1776	116	6	2016	DATE
ijtc-1776	117	1	jensen & meckling	ORG
ijtc-1776	117	2	1976	DATE
ijtc-1776	118	1	al.	PERSON
ijtc-1776	118	2	2014	DATE
ijtc-1776	119	1	indonesia	GPE
ijtc-1776	119	2	tahir & sabir	ORG
ijtc-1776	119	3	2015	DATE
ijtc-1776	120	1	indonesian	NORP
ijtc-1776	120	2	tax & accounting http://www.ilomata.org/index.php/ijtc	ORG
ijtc-1776	120	3	2014	DATE
ijtc-1776	122	1	2016	DATE
ijtc-1776	123	1	indonesia	GPE
ijtc-1776	123	2	2014	DATE
ijtc-1776	123	3	tahir & sabir	ORG
ijtc-1776	123	4	2015	DATE
ijtc-1776	124	1	indonesian	NORP
ijtc-1776	126	1	2015	DATE
ijtc-1776	126	2	guerra pérez	ORG
ijtc-1776	126	3	2015	DATE
ijtc-1776	126	4	khalil et al.	PERSON
ijtc-1776	126	5	2022	CARDINAL
ijtc-1776	128	1	one	CARDINAL
ijtc-1776	129	1	galindo villardón	PERSON
ijtc-1776	129	2	2015	DATE
ijtc-1776	132	1	2014	DATE
ijtc-1776	132	2	khalil et al.	PERSON
ijtc-1776	132	3	2022	CARDINAL
ijtc-1776	133	1	beasley & petroni	ORG
ijtc-1776	133	2	2005	DATE
ijtc-1776	134	1	indonesia	GPE
ijtc-1776	136	1	four	CARDINAL
ijtc-1776	136	2	chung et al.	ORG
ijtc-1776	136	3	2005	DATE
ijtc-1776	136	4	mohamed et al.	PERSON
ijtc-1776	136	5	2015	DATE
ijtc-1776	137	1	four	CARDINAL
ijtc-1776	137	2	hussainey	ORG
ijtc-1776	137	3	2009	DATE
ijtc-1776	138	1	indonesian	NORP
ijtc-1776	139	1	2012	DATE
ijtc-1776	139	2	kim et al.	PERSON
ijtc-1776	139	3	2011	DATE
ijtc-1776	139	4	2004	DATE
ijtc-1776	140	1	indonesian	NORP
ijtc-1776	140	2	97|	CARDINAL
ijtc-1776	140	3	ilomata internasional journal	ORG
ijtc-1776	140	4	tax & accounting http://www.ilomata.org/index.php/ijtc	ORG
ijtc-1776	144	1	baig et al.	ORG
ijtc-1776	144	2	2023	CARDINAL
ijtc-1776	145	1	indonesian	NORP
ijtc-1776	146	1	2020–2022	CARDINAL
ijtc-1776	148	1	the indonesia stock exchange	ORG
ijtc-1776	148	2	between 2020	CARDINAL
ijtc-1776	148	3	2022	CARDINAL
ijtc-1776	151	1	indonesian	NORP
ijtc-1776	152	1	the indonesia stock exchange	ORG
ijtc-1776	153	1	d. financial statement data	ORG
ijtc-1776	153	2	the indonesia stock exchange	ORG
ijtc-1776	154	1	baig et al	ORG
ijtc-1776	154	2	2023	CARDINAL
ijtc-1776	155	1	indonesia	GPE
ijtc-1776	157	1	indonesian	NORP
ijtc-1776	157	2	98|	CARDINAL
ijtc-1776	157	3	ilomata internasional journal	ORG
ijtc-1776	157	4	tax & accounting http://www.ilomata.org/index.php/ijtc a. corporate financial data	ORG
ijtc-1776	157	5	annual	DATE
ijtc-1776	157	6	the indonesia stock exchange	ORG
ijtc-1776	157	7	2020–2022	CARDINAL
ijtc-1776	160	1	annual	DATE
ijtc-1776	161	1	2014	DATE
ijtc-1776	162	1	annual	DATE
ijtc-1776	162	2	the indonesia stock exchange	ORG
ijtc-1776	163	1	2006	DATE
ijtc-1776	164	1	indonesian	NORP
ijtc-1776	165	1	baig et al.	ORG
ijtc-1776	165	2	2023	CARDINAL
ijtc-1776	166	1	rem	ORG
ijtc-1776	169	1	first	ORDINAL
ijtc-1776	170	1	second	ORDINAL
ijtc-1776	170	2	10	CARDINAL
ijtc-1776	171	1	third	ORDINAL
ijtc-1776	173	1	rem	ORG
ijtc-1776	175	1	three	CARDINAL
ijtc-1776	175	2	2006	DATE
ijtc-1776	175	3	rem	PERSON
ijtc-1776	176	1	a. abnormal	PERSON
ijtc-1776	177	1	prior year	DATE
ijtc-1776	179	1	indonesian	NORP
ijtc-1776	179	2	99|	CARDINAL
ijtc-1776	179	3	ilomata internasional journal of tax & accounting http://www.ilomata.org/index.php/ijtc	ORG
ijtc-1776	179	4	1	CARDINAL
ijtc-1776	180	1	α0 + β1	DATE
ijtc-1776	181	1	1	CARDINAL
ijtc-1776	182	1	1	CARDINAL
ijtc-1776	182	2	1	CARDINAL
ijtc-1776	183	1	2	CARDINAL
ijtc-1776	184	1	α0 + β1	DATE
ijtc-1776	185	1	1	CARDINAL
ijtc-1776	186	1	1	CARDINAL
ijtc-1776	186	2	1	CARDINAL
ijtc-1776	187	1	1	CARDINAL
ijtc-1776	187	2	3	CARDINAL
ijtc-1776	188	1	α0 + β1	DATE
ijtc-1776	189	1	1	CARDINAL
ijtc-1776	190	1	1	CARDINAL
ijtc-1776	190	2	indonesian	NORP
ijtc-1776	190	3	100|	CARDINAL
ijtc-1776	190	4	ilomata internasional journal of tax & accounting	ORG
ijtc-1776	194	1	first	ORDINAL
ijtc-1776	194	2	ahmad et al.	PERSON
ijtc-1776	194	3	2023	CARDINAL
ijtc-1776	194	4	al.	GPE
ijtc-1776	194	5	2012	DATE
ijtc-1776	194	6	braam et al.	PERSON
ijtc-1776	194	7	2015	DATE
ijtc-1776	194	8	baig et al	PERSON
ijtc-1776	194	9	2023	CARDINAL
ijtc-1776	195	1	faccio et al.	PERSON
ijtc-1776	195	2	2006	DATE
ijtc-1776	195	3	indonesian	NORP
ijtc-1776	196	1	at least one	CARDINAL
ijtc-1776	196	2	parliament	ORG
ijtc-1776	197	1	annual	DATE
ijtc-1776	198	1	1	CARDINAL
ijtc-1776	198	2	2	DATE
ijtc-1776	198	3	3	DATE
ijtc-1776	198	4	0	CARDINAL
ijtc-1776	199	1	1	CARDINAL
ijtc-1776	199	2	0	CARDINAL
ijtc-1776	200	1	1	CARDINAL
ijtc-1776	200	2	four	CARDINAL
ijtc-1776	200	3	0	CARDINAL
ijtc-1776	201	1	2014	DATE
ijtc-1776	201	2	four	CARDINAL
ijtc-1776	202	1	4	CARDINAL
ijtc-1776	202	2	4	CARDINAL
ijtc-1776	202	3	4	CARDINAL
ijtc-1776	202	4	kap afiliation 1	ORG
ijtc-1776	202	5	pwc	ORG
ijtc-1776	202	6	wibisana	PERSON
ijtc-1776	202	7	rintis & rekan	ORG
ijtc-1776	202	8	2 ernst & young	ORG
ijtc-1776	202	9	dan surja	PERSON
ijtc-1776	202	10	3	CARDINAL
ijtc-1776	202	11	deloitte satrio bing eny & rekan	ORG
ijtc-1776	202	12	deloitte touche solutions	ORG
ijtc-1776	202	13	deloitte konsultan	PERSON
ijtc-1776	202	14	indonesia	GPE
ijtc-1776	202	15	kjpp lauw & rekan	ORG
ijtc-1776	202	16	juniarto &	ORG
ijtc-1776	202	17	dan pt deloitte	PERSON
ijtc-1776	202	18	4	CARDINAL
ijtc-1776	202	19	kpmg siddharta widjaja & rekan	ORG
ijtc-1776	202	20	kpmg advisory	ORG
ijtc-1776	202	21	indonesia	GPE
ijtc-1776	202	22	hingga kpmg siddharta	ORG
ijtc-1776	203	1	indonesian	NORP
ijtc-1776	203	2	101|	CARDINAL
ijtc-1776	203	3	ilomata internasional journal of tax & accounting http://www.ilomata.org/index.php/ijtc	ORG
ijtc-1776	203	4	gomez-mejia et al	PERSON
ijtc-1776	203	5	2014	DATE
ijtc-1776	204	1	gomez-mejia et al.	PERSON
ijtc-1776	204	2	2014	DATE
ijtc-1776	208	1	5	CARDINAL
ijtc-1776	208	2	𝐸𝐾𝑈𝐼𝑇𝐴𝑆	ORG
ijtc-1776	208	3	baig et al.	ORG
ijtc-1776	208	4	2023	CARDINAL
ijtc-1776	209	1	baig et al.	ORG
ijtc-1776	209	2	2023	CARDINAL
ijtc-1776	209	3	baig et al.	ORG
ijtc-1776	209	4	2023	CARDINAL
ijtc-1776	209	5	1 to 3	CARDINAL
ijtc-1776	210	1	𝑅𝐸𝑀	ORG
ijtc-1776	211	1	1	CARDINAL
ijtc-1776	215	1	2	CARDINAL
ijtc-1776	218	1	3	CARDINAL
ijtc-1776	219	1	1	CARDINAL
ijtc-1776	219	2	rem	PERSON
ijtc-1776	220	1	first	ORDINAL
ijtc-1776	220	2	rem	ORG
ijtc-1776	221	1	rem	ORG
ijtc-1776	222	1	2	CARDINAL
ijtc-1776	222	2	3	CARDINAL
ijtc-1776	223	1	rem	PERSON
ijtc-1776	223	2	2	CARDINAL
ijtc-1776	223	3	second	ORDINAL
ijtc-1776	224	1	rem	ORG
ijtc-1776	224	2	3	CARDINAL
ijtc-1776	224	3	third	ORDINAL
ijtc-1776	225	1	rem	ORG
ijtc-1776	226	1	indonesian	NORP
ijtc-1776	226	2	102|	CARDINAL
ijtc-1776	226	3	ilomata internasional journal of tax & accounting http://www.ilomata.org/index.php/ijtc	ORG
ijtc-1776	227	1	two	CARDINAL
ijtc-1776	228	1	6	CARDINAL
ijtc-1776	229	1	330	CARDINAL
ijtc-1776	229	2	330	CARDINAL
ijtc-1776	229	3	2,44	CARDINAL
ijtc-1776	229	4	0,40822	CARDINAL
ijtc-1776	230	1	330	CARDINAL
ijtc-1776	231	1	330	CARDINAL
ijtc-1776	231	2	2,21 0,0427 0,17481	QUANTITY
ijtc-1776	231	3	330	CARDINAL
ijtc-1776	231	4	330	CARDINAL
ijtc-1776	231	5	330	CARDINAL
ijtc-1776	231	6	secondary	ORDINAL
ijtc-1776	231	7	2025	CARDINAL
ijtc-1776	232	1	0.0683	ORG
ijtc-1776	232	2	0.2567	CARDINAL
ijtc-1776	233	1	0.0603	CARDINAL
ijtc-1776	234	1	49%	PERCENT
ijtc-1776	234	2	nearly half	CARDINAL
ijtc-1776	234	3	4%	PERCENT
ijtc-1776	235	1	3.07%	PERCENT
ijtc-1776	235	2	approximately three	CARDINAL
ijtc-1776	236	1	52%	PERCENT
ijtc-1776	237	1	36%	PERCENT
ijtc-1776	237	2	110	CARDINAL
ijtc-1776	237	3	40	CARDINAL
ijtc-1776	237	4	four	CARDINAL
ijtc-1776	237	5	four	CARDINAL
ijtc-1776	239	1	7	CARDINAL
ijtc-1776	239	2	abn_prod koefisi	PERSON
ijtc-1776	239	3	0,061 7,163	CARDINAL
ijtc-1776	239	4	0,000	CARDINAL
ijtc-1776	239	5	0,322	CARDINAL
ijtc-1776	239	6	10,517	MONEY
ijtc-1776	239	7	0,000	CARDINAL
ijtc-1776	239	8	0,057 8,675	CARDINAL
ijtc-1776	239	9	0,000	CARDINAL
ijtc-1776	239	10	0,014 2,261	CARDINAL
ijtc-1776	239	11	0,024	CARDINAL
ijtc-1776	239	12	0,128	CARDINAL
ijtc-1776	239	13	0,013	CARDINAL
ijtc-1776	239	14	0,011	CARDINAL
ijtc-1776	240	1	indonesian	NORP
ijtc-1776	240	2	103|	CARDINAL
ijtc-1776	240	3	ilomata internasional journal of tax & accounting	ORG
ijtc-1776	242	1	koefisie	PERSON
ijtc-1776	242	2	abn_prod koefisi	PERSON
ijtc-1776	242	3	0,028	CARDINAL
ijtc-1776	242	4	0,177	CARDINAL
ijtc-1776	242	5	0,116	CARDINAL
ijtc-1776	242	6	0,183 5,480	CARDINAL
ijtc-1776	242	7	0,000	CARDINAL
ijtc-1776	242	8	0,096 0,791	CARDINAL
ijtc-1776	242	9	0,429	CARDINAL
ijtc-1776	242	10	0,011	CARDINAL
ijtc-1776	242	11	0,416	CARDINAL
ijtc-1776	242	12	0,677	CARDINAL
ijtc-1776	242	13	0,002 2,172	CARDINAL
ijtc-1776	242	14	0,031	CARDINAL
ijtc-1776	242	15	0,123	CARDINAL
ijtc-1776	242	16	0,001	CARDINAL
ijtc-1776	242	17	2,005	CARDINAL
ijtc-1776	242	18	0,046	CARDINAL
ijtc-1776	243	1	13,954	CARDINAL
ijtc-1776	243	2	2,643	CARDINAL
ijtc-1776	243	3	3,723	CARDINAL
ijtc-1776	243	4	0,000	CARDINAL
ijtc-1776	244	1	0,034	CARDINAL
ijtc-1776	246	1	0,006	CARDINAL
ijtc-1776	246	2	secondary	ORDINAL
ijtc-1776	246	3	2025	CARDINAL
ijtc-1776	246	4	first	ORDINAL
ijtc-1776	247	1	two	CARDINAL
ijtc-1776	247	2	three	CARDINAL
ijtc-1776	248	1	0.014	CARDINAL
ijtc-1776	248	2	0.024	CARDINAL
ijtc-1776	250	1	0.013	CARDINAL
ijtc-1776	250	2	0.011	CARDINAL
ijtc-1776	251	1	0.128	CARDINAL
ijtc-1776	255	1	indonesian	NORP
ijtc-1776	255	2	ilomata internasional journal of tax & accounting http://www.ilomata.org/index.php/ijtc	ORG
ijtc-1776	255	3	8	CARDINAL
ijtc-1776	255	4	koefisien t (sig	ORG
ijtc-1776	255	5	abn_prod koefisien	PERSON
ijtc-1776	255	6	koefisien	PERSON
ijtc-1776	255	7	0,056 6,520	CARDINAL
ijtc-1776	255	8	0,000	CARDINAL
ijtc-1776	255	9	0,285	CARDINAL
ijtc-1776	255	10	11,327	MONEY
ijtc-1776	255	11	0,000	CARDINAL
ijtc-1776	255	12	0,054	CARDINAL
ijtc-1776	256	1	0,000	CARDINAL
ijtc-1776	256	2	0,010	CARDINAL
ijtc-1776	256	3	1,543	MONEY
ijtc-1776	256	4	0,124	CARDINAL
ijtc-1776	257	1	0,105	CARDINAL
ijtc-1776	257	2	0,008	CARDINAL
ijtc-1776	257	3	1,749	MONEY
ijtc-1776	257	4	0,081	CARDINAL
ijtc-1776	257	5	0,021 1,052	CARDINAL
ijtc-1776	257	6	0,294	CARDINAL
ijtc-1776	257	7	0,816	CARDINAL
ijtc-1776	257	8	0,001	CARDINAL
ijtc-1776	257	9	0,952	CARDINAL
ijtc-1776	257	10	0,031	CARDINAL
ijtc-1776	257	11	1,536	MONEY
ijtc-1776	257	12	0,126	CARDINAL
ijtc-1776	257	13	0,031	CARDINAL
ijtc-1776	257	14	0,601	CARDINAL
ijtc-1776	257	15	polconfa mown	ORG
ijtc-1776	257	16	2,370	CARDINAL
ijtc-1776	257	17	0,018	CARDINAL
ijtc-1776	257	18	0,025	CARDINAL
ijtc-1776	257	19	0,157	CARDINAL
ijtc-1776	257	20	0,049	CARDINAL
ijtc-1776	257	21	0,167	CARDINAL
ijtc-1776	258	1	5,439	MONEY
ijtc-1776	258	2	0,000	CARDINAL
ijtc-1776	258	3	0,075	CARDINAL
ijtc-1776	258	4	0,841	MONEY
ijtc-1776	258	5	0,401	CARDINAL
ijtc-1776	258	6	0,016	CARDINAL
ijtc-1776	258	7	0,760	MONEY
ijtc-1776	258	8	0,448	CARDINAL
ijtc-1776	258	9	0,002	CARDINAL
ijtc-1776	258	10	2,387	MONEY
ijtc-1776	258	11	0,018	CARDINAL
ijtc-1776	258	12	0,078	CARDINAL
ijtc-1776	258	13	0,001	CARDINAL
ijtc-1776	258	14	2,174	CARDINAL
ijtc-1776	258	15	0,030	CARDINAL
ijtc-1776	258	16	0,168 r square 0,038	QUANTITY
ijtc-1776	258	17	0,083	CARDINAL
ijtc-1776	258	18	0,066	CARDINAL
ijtc-1776	259	1	10,676	CARDINAL
ijtc-1776	259	2	2,036	CARDINAL
ijtc-1776	259	3	4,828	CARDINAL
ijtc-1776	259	4	0,000	CARDINAL
ijtc-1776	260	1	0,061	CARDINAL
ijtc-1776	260	2	0,000	CARDINAL
ijtc-1776	260	3	secondary	ORDINAL
ijtc-1776	260	4	2025	CARDINAL
ijtc-1776	260	5	second	ORDINAL
ijtc-1776	262	1	0.033	CARDINAL
ijtc-1776	262	2	0.018	CARDINAL
ijtc-1776	262	3	0.031	CARDINAL
ijtc-1776	262	4	0.126	CARDINAL
ijtc-1776	269	1	indonesian	NORP
ijtc-1776	269	2	105|	CARDINAL
ijtc-1776	269	3	ilomata internasional journal of tax & accounting	ORG
ijtc-1776	273	1	9	CARDINAL
ijtc-1776	273	2	koefisien t (sig	ORG
ijtc-1776	273	3	abn_prod koefisien	PERSON
ijtc-1776	273	4	t (sig) abn_diex	ORG
ijtc-1776	274	1	0,061 6,375	CARDINAL
ijtc-1776	274	2	0,000	CARDINAL
ijtc-1776	274	3	0,317 9,403	CARDINAL
ijtc-1776	274	4	0,000	CARDINAL
ijtc-1776	274	5	0,047 8,667	PERCENT
ijtc-1776	274	6	0,000	CARDINAL
ijtc-1776	275	1	0,912	CARDINAL
ijtc-1776	275	2	0,005	CARDINAL
ijtc-1776	275	3	0,009	CARDINAL
ijtc-1776	275	4	1,875	MONEY
ijtc-1776	275	5	0,062	CARDINAL
ijtc-1776	275	6	0,007	CARDINAL
ijtc-1776	275	7	0,503	CARDINAL
ijtc-1776	275	8	0,616	CARDINAL
ijtc-1776	275	9	big4 -0,002 -,041	PERSON
ijtc-1776	275	10	0,967	CARDINAL
ijtc-1776	275	11	0,899	CARDINAL
ijtc-1776	275	12	0,022 1,864	CARDINAL
ijtc-1776	275	13	0,063	CARDINAL
ijtc-1776	275	14	0,097 2,348	CARDINAL
ijtc-1776	275	15	0,020	CARDINAL
ijtc-1776	275	16	0,008 1,214	CARDINAL
ijtc-1776	275	17	0,226	CARDINAL
ijtc-1776	275	18	0,012	CARDINAL
ijtc-1776	275	19	0,098	CARDINAL
ijtc-1776	275	20	0,005	CARDINAL
ijtc-1776	275	21	0,145	CARDINAL
ijtc-1776	275	22	4,637	MONEY
ijtc-1776	275	23	0,000	CARDINAL
ijtc-1776	275	24	0,004 0,034	CARDINAL
ijtc-1776	275	25	0,973	CARDINAL
ijtc-1776	275	26	0,011	CARDINAL
ijtc-1776	275	27	0,637	MONEY
ijtc-1776	275	28	0,525	CARDINAL
ijtc-1776	275	29	0,002 2,766	CARDINAL
ijtc-1776	275	30	0,006	CARDINAL
ijtc-1776	275	31	0,096	CARDINAL
ijtc-1776	275	32	0,001	CARDINAL
ijtc-1776	275	33	0,001	CARDINAL
ijtc-1776	275	34	0,168 r square 0,049	QUANTITY
ijtc-1776	275	35	0,031	CARDINAL
ijtc-1776	275	36	0,106	CARDINAL
ijtc-1776	275	37	10,707	CARDINAL
ijtc-1776	275	38	2,759	CARDINAL
ijtc-1776	275	39	7,254	CARDINAL
ijtc-1776	275	40	0,000	CARDINAL
ijtc-1776	277	1	0,013	CARDINAL
ijtc-1776	277	2	0,000	CARDINAL
ijtc-1776	277	3	secondary	ORDINAL
ijtc-1776	277	4	2025	CARDINAL
ijtc-1776	277	5	third	ORDINAL
ijtc-1776	277	6	four	CARDINAL
ijtc-1776	279	1	0.097	CARDINAL
ijtc-1776	279	2	0.020	CARDINAL
ijtc-1776	280	1	four	CARDINAL
ijtc-1776	281	1	four	CARDINAL
ijtc-1776	282	1	indonesian	NORP
ijtc-1776	282	2	106|	CARDINAL
ijtc-1776	282	3	tax & accounting http://www.ilomata.org/index.php/ijtc	ORG
ijtc-1776	283	1	polconbig4	ORG
ijtc-1776	283	2	0.022	CARDINAL
ijtc-1776	283	3	0.063	CARDINAL
ijtc-1776	283	4	only 0.008	CARDINAL
ijtc-1776	283	5	0.226	CARDINAL
ijtc-1776	284	1	a.	PERSON
ijtc-1776	284	2	four	CARDINAL
ijtc-1776	286	1	rem	ORG
ijtc-1776	286	2	four	CARDINAL
ijtc-1776	290	1	rem	ORG
ijtc-1776	293	1	rem	ORG
ijtc-1776	295	1	rem	ORG
ijtc-1776	296	1	four	CARDINAL
ijtc-1776	296	2	rem	ORG
ijtc-1776	299	1	indonesian	NORP
ijtc-1776	299	2	107|	ORG
ijtc-1776	299	3	ilomata internasional journal of tax & accounting http://www.ilomata.org/index.php/ijtc	ORG
ijtc-1776	301	1	the indonesia stock exchange	ORG
ijtc-1776	302	1	annual	DATE
ijtc-1776	304	1	achleitner	PERSON
ijtc-1776	304	2	a. k.	PERSON
ijtc-1776	304	3	kaserer	GPE
ijtc-1776	304	4	c., & siciliano	ORG
ijtc-1776	304	5	2014	DATE
ijtc-1776	306	1	european	NORP
ijtc-1776	306	2	23(3	CARDINAL
ijtc-1776	306	3	431	CARDINAL
ijtc-1776	306	4	461	CARDINAL
ijtc-1776	308	1	ahmad	PERSON
ijtc-1776	308	2	bradbury	GPE
ijtc-1776	308	3	m. e., & habib, a.	PERSON
ijtc-1776	308	4	2023	CARDINAL
ijtc-1776	309	1	pakistan	GPE
ijtc-1776	310	1	24(5	CARDINAL
ijtc-1776	312	1	al-hadi	PERSON
ijtc-1776	312	2	taylor	PERSON
ijtc-1776	312	3	al-yahyaee	PERSON
ijtc-1776	312	4	k. h.	PERSON
ijtc-1776	312	5	2016	CARDINAL
ijtc-1776	314	1	504–524	CARDINAL
ijtc-1776	315	1	amara	GPE
ijtc-1776	315	2	i., & khlif, h. (2020	ORG
ijtc-1776	317	1	18(4	CARDINAL
ijtc-1776	317	2	687–705	CARDINAL
ijtc-1776	318	1	m., khan	PERSON
ijtc-1776	318	2	a., & subramaniam	ORG
ijtc-1776	318	3	n.	PERSON
ijtc-1776	318	4	2014	DATE
ijtc-1776	320	1	4(2	CARDINAL
ijtc-1776	320	2	197–219	CARDINAL
ijtc-1776	321	1	baig	PERSON
ijtc-1776	321	2	m. h.	PERSON
ijtc-1776	321	3	jin	PERSON
ijtc-1776	321	4	x.	GPE
ijtc-1776	321	5	r.	NORP
ijtc-1776	321	6	2023	CARDINAL
ijtc-1776	324	1	beasley	PERSON
ijtc-1776	324	2	m. s.	PERSON
ijtc-1776	324	3	k. r.	PERSON
ijtc-1776	324	4	2005	DATE
ijtc-1776	326	1	ssrn	PERSON
ijtc-1776	326	2	october	DATE
ijtc-1776	327	1	https://doi.org/10.2139/ssrn.137582 ben cheikh	PERSON
ijtc-1776	327	2	s., & loukil	ORG
ijtc-1776	327	3	2023	CARDINAL
ijtc-1776	328	1	tunisian	NORP
ijtc-1776	329	1	13(1	CARDINAL
ijtc-1776	329	2	22–42	DATE
ijtc-1776	329	3	j. c.	PERSON
ijtc-1776	329	4	w.	PERSON
ijtc-1776	329	5	2012	DATE
ijtc-1776	331	1	35(3	CARDINAL
ijtc-1776	332	1	397–423	CARDINAL
ijtc-1776	332	2	nandy	PERSON
ijtc-1776	332	3	s.	PERSON
ijtc-1776	332	4	2015	CARDINAL
ijtc-1776	334	1	111–141	CARDINAL
ijtc-1776	336	1	indonesian	NORP
ijtc-1776	336	2	ilomata internasional journal of tax & accounting	ORG
ijtc-1776	336	3	http://www.ilomata.org/index.php/ijtc burton	PERSON
ijtc-1776	336	4	f. g.	PERSON
ijtc-1776	336	5	t. j., & zimbelman	PERSON
ijtc-1776	336	6	m. f. (	PERSON
ijtc-1776	336	7	2011	DATE
ijtc-1776	338	1	16(4	CARDINAL
ijtc-1776	338	2	843	CARDINAL
ijtc-1776	338	3	865	CARDINAL
ijtc-1776	338	4	p. k.	PERSON
ijtc-1776	338	5	faccio	PERSON
ijtc-1776	338	6	m., & parsley	ORG
ijtc-1776	338	7	2011	DATE
ijtc-1776	340	1	51(1–2	CARDINAL
ijtc-1776	340	2	58–76	CARDINAL
ijtc-1776	341	1	https://doi.org/10.1016/j.jacceco.2010.07.003 chi	GPE
ijtc-1776	341	2	j., liao	PERSON
ijtc-1776	341	3	j., & chen	ORG
ijtc-1776	341	4	x.	GPE
ijtc-1776	341	5	2016	CARDINAL
ijtc-1776	342	1	china	GPE
ijtc-1776	343	1	the asia pacific economy	ORG
ijtc-1776	343	2	21(3	CARDINAL
ijtc-1776	343	3	397–417	CARDINAL
ijtc-1776	344	1	chung	GPE
ijtc-1776	344	2	r.	NORP
ijtc-1776	344	3	firth	PERSON
ijtc-1776	344	4	kim	PERSON
ijtc-1776	344	5	j. b.	PERSON
ijtc-1776	344	6	2005	DATE
ijtc-1776	346	1	58(6	CARDINAL
ijtc-1776	346	2	766–776	CARDINAL
ijtc-1776	347	1	d. a.	PERSON
ijtc-1776	347	2	2010	DATE
ijtc-1776	349	1	50(1	DATE
ijtc-1776	350	1	https://doi.org/10.1016/j.jacceco.2010.01.002	NORP
ijtc-1776	350	2	e., & kausar	ORG
ijtc-1776	350	3	a.	PERSON
ijtc-1776	350	4	2012	DATE
ijtc-1776	352	1	397–418	CARDINAL
ijtc-1776	353	1	devina damara	PERSON
ijtc-1776	353	2	putu indrajaya lembut	PERSON
ijtc-1776	353	3	f. o.	PERSON
ijtc-1776	353	4	2023	CARDINAL
ijtc-1776	354	1	peran perusahaan keluarga	PERSON
ijtc-1776	354	2	diversifikasi	GPE
ijtc-1776	354	3	dalam manajemen laba	PERSON
ijtc-1776	355	1	parsimonia.	ORG
ijtc-1776	356	1	jurnal akuntansi	PERSON
ijtc-1776	356	2	dan bisnis	PERSON
ijtc-1776	356	3	10(2	DATE
ijtc-1776	357	1	faccio	PERSON
ijtc-1776	357	2	m.	PERSON
ijtc-1776	357	3	2010	DATE
ijtc-1776	358	1	• autumn	DATE
ijtc-1776	359	1	1	CARDINAL
ijtc-1776	359	2	905–927	DATE
ijtc-1776	359	3	m.	PERSON
ijtc-1776	359	4	r. w.	PERSON
ijtc-1776	359	5	j. j.	PERSON
ijtc-1776	359	6	2006	DATE
ijtc-1776	361	1	61(6	CARDINAL
ijtc-1776	361	2	2597–2635	DATE
ijtc-1776	361	3	j. a.	PERSON
ijtc-1776	361	4	galindo villardón	PERSON
ijtc-1776	361	5	m. p.	PERSON
ijtc-1776	361	6	2015	CARDINAL
ijtc-1776	363	1	journal of business economics	ORG
ijtc-1776	363	2	1069–1084	CARDINAL
ijtc-1776	364	1	gomez-mejia	PERSON
ijtc-1776	364	2	l.	GPE
ijtc-1776	364	3	cruz	PERSON
ijtc-1776	364	4	c., & imperatore	ORG
ijtc-1776	364	5	2014	DATE
ijtc-1776	366	1	european	NORP
ijtc-1776	366	2	23(3	CARDINAL
ijtc-1776	366	3	387–402	CARDINAL
ijtc-1776	366	4	a. m.	PERSON
ijtc-1776	366	5	2016	DATE
ijtc-1776	368	1	european journal of economics	ORG
ijtc-1776	368	2	87	DATE
ijtc-1776	368	3	5–24	CARDINAL
ijtc-1776	369	1	graham	PERSON
ijtc-1776	369	2	j. r.	PERSON
ijtc-1776	369	3	harvey	GPE
ijtc-1776	369	4	c. r.	PERSON
ijtc-1776	369	5	s. (2005	ORG
ijtc-1776	371	1	40(1–3	DATE
ijtc-1776	371	2	3–73	CARDINAL
ijtc-1776	372	1	j. a.	PERSON
ijtc-1776	372	2	w.	PERSON
ijtc-1776	372	3	2014	DATE
ijtc-1776	374	1	journal of accounting research	ORG
ijtc-1776	374	2	107–162	CARDINAL
ijtc-1776	375	1	guerra pérez	PERSON
ijtc-1776	375	2	s.	PERSON
ijtc-1776	375	3	c., & santana martín	ORG
ijtc-1776	375	4	d. j.	PERSON
ijtc-1776	375	5	2015	CARDINAL
ijtc-1776	376	1	spain	GPE
ijtc-1776	377	1	quarterly	DATE
ijtc-1776	377	2	18(4	CARDINAL
ijtc-1776	377	3	230–245	CARDINAL
ijtc-1776	379	1	2005	DATE
ijtc-1776	382	1	indonesian	NORP
ijtc-1776	382	2	109|	ORG
ijtc-1776	382	3	tax & accounting http://www.ilomata.org/index.php/ijtc	ORG
ijtc-1776	383	1	university of colorado	ORG
ijtc-1776	384	1	harymawan	PERSON
ijtc-1776	384	2	i., & nowland	ORG
ijtc-1776	384	3	j. (	ORG
ijtc-1776	384	4	2016	DATE
ijtc-1776	386	1	international journal of accounting & information management	ORG
ijtc-1776	386	2	24(4	CARDINAL
ijtc-1776	386	3	339–356	CARDINAL
ijtc-1776	387	1	d., & gandía	ORG
ijtc-1776	387	2	j. l.	PERSON
ijtc-1776	387	3	2014	DATE
ijtc-1776	388	1	coste financiero	PERSON
ijtc-1776	388	2	en las pymes españolas	ORG
ijtc-1776	389	1	revista espanola de financiacion y contabilidad	PERSON
ijtc-1776	389	2	43(3	DATE
ijtc-1776	389	3	266–289	CARDINAL
ijtc-1776	390	1	hussainey	PERSON
ijtc-1776	390	2	k.	PERSON
ijtc-1776	390	3	2009	DATE
ijtc-1776	392	1	24(4	CARDINAL
ijtc-1776	392	2	340–351	CARDINAL
ijtc-1776	393	1	https://doi.org/10.1108/02686900910948189 jacoby	PERSON
ijtc-1776	393	2	li	PERSON
ijtc-1776	393	3	j., & liu	ORG
ijtc-1776	393	4	2019	DATE
ijtc-1776	395	1	european journal of finance	ORG
ijtc-1776	395	2	25(6	CARDINAL
ijtc-1776	395	3	508–523	CARDINAL
ijtc-1776	396	1	jensen	PERSON
ijtc-1776	396	2	1976	DATE
ijtc-1776	397	1	i. 3	PERSON
ijtc-1776	397	2	305–360	CARDINAL
ijtc-1776	398	1	khalil	PERSON
ijtc-1776	398	2	m.	PERSON
ijtc-1776	398	3	harianto	GPE
ijtc-1776	398	4	s., & guney	ORG
ijtc-1776	398	5	2022	CARDINAL
ijtc-1776	400	1	59(1	CARDINAL
ijtc-1776	400	2	273–310	CARDINAL
ijtc-1776	401	1	khan	GPE
ijtc-1776	401	2	s., & kamal	ORG
ijtc-1776	401	3	2022	CARDINAL
ijtc-1776	403	1	1–27	CARDINAL
ijtc-1776	404	1	kim	PERSON
ijtc-1776	404	2	j. b.	PERSON
ijtc-1776	404	3	simunic, d. a.	ORG
ijtc-1776	404	4	stein	GPE
ijtc-1776	404	5	m. t., & yi	PERSON
ijtc-1776	404	6	c. h. (	PERSON
ijtc-1776	404	7	2011	DATE
ijtc-1776	405	1	korean	NORP
ijtc-1776	406	1	28(2	GPE
ijtc-1776	406	2	585	CARDINAL
ijtc-1776	406	3	615	CARDINAL
ijtc-1776	407	1	https://doi.org/10.1111/j.1911-3846.2010.01054.x liu	PERSON
ijtc-1776	407	2	luo	PERSON
ijtc-1776	407	3	j., & tian	ORG
ijtc-1776	407	4	g. g.	PERSON
ijtc-1776	407	5	2016	CARDINAL
ijtc-1776	409	1	41(july	DATE
ijtc-1776	409	2	179–200	CARDINAL
ijtc-1776	410	1	s. a.	PERSON
ijtc-1776	410	2	maxwell	ORG
ijtc-1776	410	3	w. f., & miller	PERSON
ijtc-1776	410	4	d. p.	PERSON
ijtc-1776	410	5	2004	DATE
ijtc-1776	413	1	journal of accounting research	ORG
ijtc-1776	414	1	https://doi.org/10.1111/j.1475-679x.2004.00156.x	PRODUCT
ijtc-1776	414	2	a.	PERSON
ijtc-1776	414	3	panizza	PERSON
ijtc-1776	414	4	m.	PERSON
ijtc-1776	414	5	2007	DATE
ijtc-1776	417	1	31(1	CARDINAL
ijtc-1776	417	2	219–241	CARDINAL
ijtc-1776	418	1	mohamed	PERSON
ijtc-1776	418	2	i. e.	PERSON
ijtc-1776	418	3	kwaku	GPE
ijtc-1776	418	4	l. a.	PERSON
ijtc-1776	418	5	2015	CARDINAL
ijtc-1776	419	1	islamic	NORP
ijtc-1776	419	2	oman	GPE
ijtc-1776	420	1	7(2	CARDINAL
ijtc-1776	421	1	rafael la porta	PERSON
ijtc-1776	422	1	1999	DATE
ijtc-1776	424	1	ニック学会治療指針２	ORG
ijtc-1776	424	2	43(march	DATE
ijtc-1776	424	3	1–9	CARDINAL
ijtc-1776	424	4	r. m. r.	PERSON
ijtc-1776	424	5	ali	PERSON
ijtc-1776	424	6	m. j.	PERSON
ijtc-1776	424	7	2016	DATE
ijtc-1776	426	1	pacific basin finance journal	ORG
ijtc-1776	426	2	40	CARDINAL
ijtc-1776	426	3	237–250	CARDINAL
ijtc-1776	427	1	s.	PERSON
ijtc-1776	427	2	2006	DATE
ijtc-1776	429	1	indonesian	NORP
ijtc-1776	429	2	110|	CARDINAL
ijtc-1776	429	3	ilomata internasional journal of tax & accounting http://www.ilomata.org/index.php/ijtc	ORG
ijtc-1776	429	4	42(3	CARDINAL
ijtc-1776	429	5	335–370	CARDINAL
ijtc-1776	430	1	https://doi.org/10.1016/j.jacceco.2006.01.002 saeed	PERSON
ijtc-1776	430	2	2019	DATE
ijtc-1776	431	1	pakistan	GPE
ijtc-1776	432	1	27(4	CARDINAL
ijtc-1776	432	2	863–889	CARDINAL
ijtc-1776	433	1	tahir	PERSON
ijtc-1776	433	2	s. h., & sabir	ORG
ijtc-1776	433	3	h. m.	PERSON
ijtc-1776	433	4	2015	DATE
ijtc-1776	434	1	karachi stock exchange	ORG
ijtc-1776	434	2	pakistan	GPE
ijtc-1776	435	1	international journal of management	ORG
ijtc-1776	435	2	3(12	CARDINAL
ijtc-1776	435	3	673–683	CARDINAL
ijtc-1776	436	1	d. b. c.	PERSON
ijtc-1776	436	2	i. m. e. c., & paulo	PERSON
ijtc-1776	436	3	e.	PERSON
ijtc-1776	436	4	2023	CARDINAL
ijtc-1776	438	1	13(3	CARDINAL
ijtc-1776	438	2	485–508	CARDINAL
ijtc-1776	439	1	zang	GPE
ijtc-1776	439	2	a. y.	PERSON
ijtc-1776	439	3	2012	DATE
ijtc-1776	441	1	675–703	CARDINAL