id	sid	eid	entity	type
ijtc-199	1	1	ilomata international journal of tax & accounting	ORG
ijtc-199	1	2	2714-9838	CARDINAL
ijtc-199	1	3	2714-9846	CARDINAL
ijtc-199	1	4	2	CARDINAL
ijtc-199	1	5	1	CARDINAL
ijtc-199	2	1	44	CARDINAL
ijtc-199	2	2	ilomata international journal of tax & accounting	ORG
ijtc-199	2	3	2	CARDINAL
ijtc-199	2	4	1	CARDINAL
ijtc-199	2	5	january 2021	DATE
ijtc-199	2	6	university cendrawasih papua	ORG
ijtc-199	2	7	indonesia	GPE
ijtc-199	2	8	december 24, 2020	DATE
ijtc-199	2	9	january 10, 2020	DATE
ijtc-199	2	10	january 31	DATE
ijtc-199	2	11	2021	CARDINAL
ijtc-199	7	1	third	ORDINAL
ijtc-199	9	1	44	CARDINAL
ijtc-199	9	2	skouw sae	PERSON
ijtc-199	9	3	tami district	PERSON
ijtc-199	9	4	jayapura city	GPE
ijtc-199	10	1	four	CARDINAL
ijtc-199	10	2	indonesia	GPE
ijtc-199	10	3	papua new guinea	GPE
ijtc-199	15	1	today	DATE
ijtc-199	15	2	ahmed, &,	ORG
ijtc-199	15	3	2007	DATE
ijtc-199	16	1	1985	DATE
ijtc-199	18	1	one	CARDINAL
ijtc-199	20	1	beasley	ORG
ijtc-199	20	2	1996	DATE
ijtc-199	21	1	45	CARDINAL
ijtc-199	21	2	ilomata international journal of tax & accounting	ORG
ijtc-199	21	3	2	CARDINAL
ijtc-199	21	4	1	CARDINAL
ijtc-199	21	5	january 2021	DATE
ijtc-199	22	1	2005	DATE
ijtc-199	23	1	2007	DATE
ijtc-199	27	1	one	CARDINAL
ijtc-199	28	1	& wong	ORG
ijtc-199	28	2	2007	DATE
ijtc-199	29	1	doyle & ge	ORG
ijtc-199	29	2	2007b	DATE
ijtc-199	29	3	fasb	ORG
ijtc-199	29	4	2010	DATE
ijtc-199	29	5	fasb	ORG
ijtc-199	29	6	2010	DATE
ijtc-199	32	1	2019	DATE
ijtc-199	32	2	semarang province	GPE
ijtc-199	38	1	bmd	ORG
ijtc-199	41	1	46	CARDINAL
ijtc-199	42	1	ilomata international journal of tax & accounting	ORG
ijtc-199	42	2	2	CARDINAL
ijtc-199	42	3	1	CARDINAL
ijtc-199	42	4	january 2021	DATE
ijtc-199	45	1	2015	DATE
ijtc-199	46	1	kim	PERSON
ijtc-199	46	2	2012	DATE
ijtc-199	46	3	hammersley & myers	ORG
ijtc-199	46	4	2008	DATE
ijtc-199	46	5	feng & li	ORG
ijtc-199	46	6	2009	DATE
ijtc-199	46	7	gintschel, a.	PERSON
ijtc-199	46	8	2014	DATE
ijtc-199	46	9	1995	DATE
ijtc-199	46	10	guedhami, & pittman	ORG
ijtc-199	46	11	2009	DATE
ijtc-199	46	12	griffin, & lont	ORG
ijtc-199	46	13	2011	DATE
ijtc-199	46	14	eleswarapu, & thomson	ORG
ijtc-199	46	15	2004	DATE
ijtc-199	48	1	one	CARDINAL
ijtc-199	51	1	al	ORG
ijtc-199	51	2	2012	DATE
ijtc-199	51	3	2003	DATE
ijtc-199	54	1	1992	DATE
ijtc-199	58	1	al	ORG
ijtc-199	58	2	2012	DATE
ijtc-199	58	3	2004	DATE
ijtc-199	58	4	washington	GPE
ijtc-199	58	5	al	ORG
ijtc-199	58	6	2003	DATE
ijtc-199	59	1	hogan, & wilkins	ORG
ijtc-199	59	2	2008	DATE
ijtc-199	59	3	hertati	PERSON
ijtc-199	59	4	2015	DATE
ijtc-199	64	1	jung, & kwon	ORG
ijtc-199	64	2	2002	DATE
ijtc-199	65	1	47	CARDINAL
ijtc-199	65	2	ilomata international journal of tax & accounting	ORG
ijtc-199	65	3	2	CARDINAL
ijtc-199	65	4	1	CARDINAL
ijtc-199	65	5	january 2021	DATE
ijtc-199	66	1	2011	DATE
ijtc-199	68	1	lee & choi	ORG
ijtc-199	68	2	2010	DATE
ijtc-199	68	3	jang, & cheon	ORG
ijtc-199	68	4	2003	DATE
ijtc-199	68	5	1	CARDINAL
ijtc-199	75	1	one	CARDINAL
ijtc-199	76	1	2.	CARDINAL
ijtc-199	81	1	3	CARDINAL
ijtc-199	84	1	one	CARDINAL
ijtc-199	84	2	one	CARDINAL
ijtc-199	84	3	one	CARDINAL
ijtc-199	94	1	48	CARDINAL
ijtc-199	94	2	ilomata international journal of tax & accounting	ORG
ijtc-199	94	3	2	CARDINAL
ijtc-199	94	4	1	CARDINAL
ijtc-199	94	5	january 2021	DATE
ijtc-199	96	1	two	CARDINAL
ijtc-199	97	1	altman	ORG
ijtc-199	97	2	1968	DATE
ijtc-199	99	1	2007	DATE
ijtc-199	99	2	hertati	PERSON
ijtc-199	99	3	2019	DATE
ijtc-199	99	4	1	CARDINAL
ijtc-199	101	1	first	ORDINAL
ijtc-199	102	1	first	ORDINAL
ijtc-199	104	1	2	CARDINAL
ijtc-199	104	2	first	ORDINAL
ijtc-199	104	3	first	ORDINAL
ijtc-199	104	4	second	ORDINAL
ijtc-199	106	1	first	ORDINAL
ijtc-199	106	2	second	ORDINAL
ijtc-199	106	3	first	ORDINAL
ijtc-199	106	4	second	ORDINAL
ijtc-199	106	5	second	ORDINAL
ijtc-199	106	6	first	ORDINAL
ijtc-199	107	1	3	CARDINAL
ijtc-199	107	2	first	ORDINAL
ijtc-199	108	1	4.	CARDINAL
ijtc-199	109	1	5	CARDINAL
ijtc-199	110	1	the internal inspection department	ORG
ijtc-199	110	2	every day	DATE
ijtc-199	112	1	al	PERSON
ijtc-199	112	2	2009	DATE
ijtc-199	114	1	2000	DATE
ijtc-199	115	1	49	CARDINAL
ijtc-199	115	2	ilomata international journal of tax & accounting	ORG
ijtc-199	115	3	2	CARDINAL
ijtc-199	115	4	1	CARDINAL
ijtc-199	115	5	january 2021	DATE
ijtc-199	118	1	first	ORDINAL
ijtc-199	118	2	al, 2008	ORG
ijtc-199	121	1	the kassa section	ORG
ijtc-199	121	2	the coming hour	TIME
ijtc-199	122	1	first	ORDINAL
ijtc-199	124	1	bailey	PERSON
ijtc-199	124	2	2003	DATE
ijtc-199	124	3	1	CARDINAL
ijtc-199	126	1	2	CARDINAL
ijtc-199	128	1	3	CARDINAL
ijtc-199	130	1	4	CARDINAL
ijtc-199	132	1	5	CARDINAL
ijtc-199	135	1	6	CARDINAL
ijtc-199	137	1	7	CARDINAL
ijtc-199	141	1	2008	DATE
ijtc-199	141	2	50	CARDINAL
ijtc-199	141	3	ilomata international journal of tax & accounting	ORG
ijtc-199	141	4	2	CARDINAL
ijtc-199	141	5	1	CARDINAL
ijtc-199	141	6	january 2021	DATE
ijtc-199	143	1	the kassa section	ORG
ijtc-199	145	1	callen & levant	ORG
ijtc-199	145	2	al, 2006	ORG
ijtc-199	147	1	one	CARDINAL
ijtc-199	152	1	choen, & rho	ORG
ijtc-199	152	2	2004	DATE
ijtc-199	160	1	four	CARDINAL
ijtc-199	164	1	51	CARDINAL
ijtc-199	165	1	ilomata international journal of tax & accounting	ORG
ijtc-199	165	2	2	CARDINAL
ijtc-199	165	3	1	CARDINAL
ijtc-199	165	4	january 2021	DATE
ijtc-199	168	1	kim	PERSON
ijtc-199	168	2	2009	DATE
ijtc-199	169	1	one	CARDINAL
ijtc-199	171	1	korean	NORP
ijtc-199	172	1	kim	PERSON
ijtc-199	172	2	2009	DATE
ijtc-199	176	1	2002	DATE
ijtc-199	176	2	204	CARDINAL
ijtc-199	179	1	one	CARDINAL
ijtc-199	182	1	chang, & hong	ORG
ijtc-199	182	2	2000	DATE
ijtc-199	182	3	2002	DATE
ijtc-199	184	1	52	CARDINAL
ijtc-199	184	2	ilomata international journal of tax & accounting	ORG
ijtc-199	184	3	2	CARDINAL
ijtc-199	184	4	1	CARDINAL
ijtc-199	184	5	january 2021	DATE
ijtc-199	184	6	2020	DATE
ijtc-199	186	1	1 to 5	CARDINAL
ijtc-199	186	2	fung	PERSON
ijtc-199	186	3	rui	PERSON
ijtc-199	186	4	2007	DATE
ijtc-199	188	1	0.05	CARDINAL
ijtc-199	189	1	ho =	PERSON
ijtc-199	189	2	≠ 0	PERSON
ijtc-199	190	1	indonesia	GPE
ijtc-199	191	1	two	CARDINAL
ijtc-199	192	1	44	CARDINAL
ijtc-199	193	1	44	CARDINAL
ijtc-199	193	2	skouw sae	PERSON
ijtc-199	193	3	tami district	PERSON
ijtc-199	193	4	jayapura city	GPE
ijtc-199	194	1	four	CARDINAL
ijtc-199	194	2	indonesia	GPE
ijtc-199	194	3	papua new guinea	GPE
ijtc-199	197	1	kothari	PERSON
ijtc-199	197	2	2001	DATE
ijtc-199	198	1	4 months	DATE
ijtc-199	199	1	53	CARDINAL
ijtc-199	199	2	ilomata international journal of tax & accounting	ORG
ijtc-199	199	3	2	CARDINAL
ijtc-199	199	4	1	CARDINAL
ijtc-199	199	5	january 2021	DATE
ijtc-199	199	6	1	CARDINAL
ijtc-199	199	7	1	CARDINAL
ijtc-199	200	1	1 0.731	CARDINAL
ijtc-199	200	2	2	CARDINAL
ijtc-199	200	3	0.810 0.889 3	MONEY
ijtc-199	201	1	3 0.796	CARDINAL
ijtc-199	201	2	0.773 0.889 6	MONEY
ijtc-199	201	3	6	CARDINAL
ijtc-199	201	4	8 0.662	DATE
ijtc-199	201	5	11	CARDINAL
ijtc-199	201	6	13	CARDINAL
ijtc-199	201	7	14	CARDINAL
ijtc-199	201	8	16	CARDINAL
ijtc-199	201	9	17	CARDINAL
ijtc-199	201	10	18	CARDINAL
ijtc-199	201	11	19	CARDINAL
ijtc-199	201	12	21	CARDINAL
ijtc-199	201	13	22	CARDINAL
ijtc-199	201	14	0.889 23	QUANTITY
ijtc-199	201	15	23	CARDINAL
ijtc-199	201	16	24	CARDINAL
ijtc-199	201	17	25	CARDINAL
ijtc-199	201	18	26	CARDINAL
ijtc-199	201	19	27	CARDINAL
ijtc-199	201	20	28	CARDINAL
ijtc-199	201	21	0.829 29	QUANTITY
ijtc-199	201	22	29	CARDINAL
ijtc-199	201	23	30	CARDINAL
ijtc-199	201	24	32 0.889	CARDINAL
ijtc-199	201	25	spss	ORG
ijtc-199	201	26	2020	DATE
ijtc-199	201	27	2	CARDINAL
ijtc-199	202	1	1	CARDINAL
ijtc-199	202	2	0.829 2	DATE
ijtc-199	202	3	0.749 3	CARDINAL
ijtc-199	202	4	0.832	CARDINAL
ijtc-199	202	5	spss	ORG
ijtc-199	202	6	2020	DATE
ijtc-199	202	7	3	CARDINAL
ijtc-199	203	1	1	CARDINAL
ijtc-199	203	2	0.916	CARDINAL
ijtc-199	203	3	2	CARDINAL
ijtc-199	203	4	0.910	CARDINAL
ijtc-199	203	5	0.900 0.851	CARDINAL
ijtc-199	203	6	spss	ORG
ijtc-199	203	7	2020	DATE
ijtc-199	203	8	54	CARDINAL
ijtc-199	203	9	ilomata international journal of tax & accounting	ORG
ijtc-199	203	10	2	CARDINAL
ijtc-199	203	11	1	CARDINAL
ijtc-199	203	12	january 2021	DATE
ijtc-199	203	13	4	CARDINAL
ijtc-199	204	1	1	CARDINAL
ijtc-199	204	2	0.179	CARDINAL
ijtc-199	204	3	spss	ORG
ijtc-199	204	4	2020	DATE
ijtc-199	204	5	5	CARDINAL
ijtc-199	204	6	0.349	CARDINAL
ijtc-199	204	7	spss	ORG
ijtc-199	204	8	2020	DATE
ijtc-199	204	9	6	CARDINAL
ijtc-199	206	1	1	CARDINAL
ijtc-199	206	2	0.056	CARDINAL
ijtc-199	206	3	2	CARDINAL
ijtc-199	206	4	0.570 0.006	CARDINAL
ijtc-199	206	5	spss	ORG
ijtc-199	206	6	2020	DATE
ijtc-199	208	1	pls	NORP
ijtc-199	210	1	0	CARDINAL
ijtc-199	210	2	zero	CARDINAL
ijtc-199	210	3	zero	CARDINAL
ijtc-199	213	1	0.50	CARDINAL
ijtc-199	215	1	two	CARDINAL
ijtc-199	215	2	werta	GPE
ijtc-199	215	3	linn	PERSON
ijtc-199	216	1	0.70	CARDINAL
ijtc-199	217	1	first	ORDINAL
ijtc-199	218	1	0.026	CARDINAL
ijtc-199	220	1	0.05	CARDINAL
ijtc-199	220	2	0.05	CARDINAL
ijtc-199	221	1	second	ORDINAL
ijtc-199	222	1	second	ORDINAL
ijtc-199	223	1	spss	ORG
ijtc-199	224	1	0.60	CARDINAL
ijtc-199	225	1	pls	NORP
ijtc-199	225	2	5.0	CARDINAL
ijtc-199	227	1	pls	ORG
ijtc-199	227	2	55	CARDINAL
ijtc-199	227	3	ilomata international journal of tax & accounting	ORG
ijtc-199	227	4	2	CARDINAL
ijtc-199	227	5	1	CARDINAL
ijtc-199	227	6	january 2021	DATE
ijtc-199	227	7	2014	DATE
ijtc-199	234	1	korean	NORP
ijtc-199	234	2	al	PERSON
ijtc-199	234	3	2007	DATE
ijtc-199	234	4	2011	DATE
ijtc-199	234	5	korean	NORP
ijtc-199	235	1	kim	PERSON
ijtc-199	235	2	al, 2006	ORG
ijtc-199	236	1	krishnan	PERSON
ijtc-199	236	2	2005	DATE
ijtc-199	242	1	kim, & hwang	ORG
ijtc-199	242	2	2007	DATE
ijtc-199	242	3	korean	NORP
ijtc-199	243	1	al	PERSON
ijtc-199	243	2	2007	DATE
ijtc-199	245	1	safkaur & herati	ORG
ijtc-199	245	2	2020	DATE
ijtc-199	247	1	penenrimaan	PERSON
ijtc-199	248	1	sohn & lee	ORG
ijtc-199	248	2	2005	DATE
ijtc-199	251	1	song	PERSON
ijtc-199	251	2	1989	DATE
ijtc-199	253	1	2002	DATE
ijtc-199	253	2	2007	DATE
ijtc-199	253	3	korean	NORP
ijtc-199	254	1	solidarity	ORG
ijtc-199	254	2	2010	DATE
ijtc-199	254	3	korean	NORP
ijtc-199	255	1	la porta	PERSON
ijtc-199	256	1	1999	DATE
ijtc-199	258	1	56	CARDINAL
ijtc-199	258	2	ilomata international journal of tax & accounting	ORG
ijtc-199	258	3	2	CARDINAL
ijtc-199	258	4	1	CARDINAL
ijtc-199	258	5	january 2021	DATE
ijtc-199	263	1	only two	CARDINAL
ijtc-199	265	1	dpp	ORG
ijtc-199	268	1	44	CARDINAL
ijtc-199	268	2	skouw sae	PERSON
ijtc-199	268	3	tami district	PERSON
ijtc-199	268	4	jayapura city	GPE
ijtc-199	269	1	four	CARDINAL
ijtc-199	269	2	indonesia	GPE
ijtc-199	269	3	papua new guinea	GPE
ijtc-199	270	1	skouw sae	PERSON
ijtc-199	270	2	tami district	PERSON
ijtc-199	270	3	jayapura city	GPE
ijtc-199	270	4	indonesia	GPE
ijtc-199	270	5	papua	NORP
ijtc-199	271	1	ahmed, a., schneible jr.	PERSON
ijtc-199	271	2	r.	NORP
ijtc-199	271	3	2007	DATE
ijtc-199	273	1	13	CARDINAL
ijtc-199	273	2	r.	NORP
ijtc-199	273	3	1985	DATE
ijtc-199	275	1	journal of accounting research	ORG
ijtc-199	275	2	23	CARDINAL
ijtc-199	275	3	1	CARDINAL
ijtc-199	275	4	21–36	CARDINAL
ijtc-199	276	1	altman	ORG
ijtc-199	276	2	e.	ORG
ijtc-199	276	3	1968	DATE
ijtc-199	278	1	23	CARDINAL
ijtc-199	278	2	589–609	CARDINAL
ijtc-199	279	1	collins	PERSON
ijtc-199	279	2	d.	NORP
ijtc-199	279	3	kinney	PERSON
ijtc-199	279	4	w.	PERSON
ijtc-199	279	5	2007	DATE
ijtc-199	281	1	44	CARDINAL
ijtc-199	281	2	1/2	CARDINAL
ijtc-199	281	3	166–192	DATE
ijtc-199	282	1	57	CARDINAL
ijtc-199	283	1	ilomata international journal of tax & accounting	ORG
ijtc-199	283	2	2	CARDINAL
ijtc-199	283	3	1	CARDINAL
ijtc-199	283	4	january 2021	DATE
ijtc-199	283	5	collins	PERSON
ijtc-199	283	6	d.	NORP
ijtc-199	283	7	kinney	PERSON
ijtc-199	283	8	w.	PERSON
ijtc-199	283	9	r.	NORP
ijtc-199	283	10	2008	DATE
ijtc-199	285	1	83	CARDINAL
ijtc-199	285	2	1	CARDINAL
ijtc-199	285	3	217–250	CARDINAL
ijtc-199	285	4	collins	PERSON
ijtc-199	285	5	d.	NORP
ijtc-199	285	6	kinney	PERSON
ijtc-199	285	7	w.	PERSON
ijtc-199	285	8	r.	NORP
ijtc-199	285	9	2009	DATE
ijtc-199	287	1	journal of accounting	ORG
ijtc-199	287	2	47	CARDINAL
ijtc-199	287	3	1	CARDINAL
ijtc-199	288	1	bailey	PERSON
ijtc-199	288	2	w.	GPE
ijtc-199	288	3	li	PERSON
ijtc-199	288	4	mao	PERSON
ijtc-199	288	5	c., zhong	PERSON
ijtc-199	288	6	r.	NORP
ijtc-199	288	7	2003	DATE
ijtc-199	289	1	cornell	GPE
ijtc-199	289	2	s.	PERSON
ijtc-199	289	3	s.a.	GPE
ijtc-199	289	4	loh	PERSON
ijtc-199	291	1	journal of accounting and	ORG
ijtc-199	291	2	37	CARDINAL
ijtc-199	291	3	3),343–366	CARDINAL
ijtc-199	291	4	beasley	ORG
ijtc-199	291	5	m.s.	GPE
ijtc-199	291	6	1996	DATE
ijtc-199	293	1	71	CARDINAL
ijtc-199	293	2	4	CARDINAL
ijtc-199	293	3	443–466	CARDINAL
ijtc-199	294	1	beneish	NORP
ijtc-199	294	2	m.d.	GPE
ijtc-199	294	3	m.	PERSON
ijtc-199	294	4	l.	PERSON
ijtc-199	294	5	2008	DATE
ijtc-199	296	1	83	CARDINAL
ijtc-199	296	2	3),665–703	CARDINAL
ijtc-199	297	1	callen	ORG
ijtc-199	297	2	j.l.	GPE
ijtc-199	297	3	levant	PERSON
ijtc-199	297	4	j.	PERSON
ijtc-199	297	5	d.	NORP
ijtc-199	297	6	2006	DATE
ijtc-199	298	1	sec	ORG
ijtc-199	299	1	81	CARDINAL
ijtc-199	299	2	5	CARDINAL
ijtc-199	299	3	1017	CARDINAL
ijtc-199	299	4	1043	CARDINAL
ijtc-199	300	1	cheon	ORG
ijtc-199	300	2	y.s.	GPE
ijtc-199	300	3	sohn	PERSON
ijtc-199	300	4	j.	PERSON
ijtc-199	300	5	2005	DATE
ijtc-199	302	1	the korean accounting	ORG
ijtc-199	302	2	30	CARDINAL
ijtc-199	302	3	79–105	CARDINAL
ijtc-199	302	4	choen	PERSON
ijtc-199	302	5	j., bae	ORG
ijtc-199	302	6	2004	DATE
ijtc-199	303	1	13	CARDINAL
ijtc-199	303	2	77–100 chang	PERSON
ijtc-199	303	3	s.j.	GPE
ijtc-199	303	4	hong	GPE
ijtc-199	303	5	j.	GPE
ijtc-199	303	6	2000	DATE
ijtc-199	304	1	korea	GPE
ijtc-199	305	1	academy of management journal	ORG
ijtc-199	305	2	43	CARDINAL
ijtc-199	305	3	3	CARDINAL
ijtc-199	305	4	429–448	CARDINAL
ijtc-199	306	1	hogan	PERSON
ijtc-199	306	2	c., lee	PERSON
ijtc-199	306	3	j.	PERSON
ijtc-199	306	4	2013	DATE
ijtc-199	308	1	31	CARDINAL
ijtc-199	308	2	4	CARDINAL
ijtc-199	308	3	forthcoming.choi	PERSON
ijtc-199	308	4	kim	PERSON
ijtc-199	308	5	liu	PERSON
ijtc-199	308	6	x.	GPE
ijtc-199	308	7	d.a.	PERSON
ijtc-199	308	8	2008	DATE
ijtc-199	309	1	4	CARDINAL
ijtc-199	310	1	25	CARDINAL
ijtc-199	310	2	1	CARDINAL
ijtc-199	310	3	1–49	DATE
ijtc-199	311	1	wong	GPE
ijtc-199	311	2	t.j.	GPE
ijtc-199	311	3	2007	DATE
ijtc-199	313	1	24	CARDINAL
ijtc-199	313	2	1	CARDINAL
ijtc-199	313	3	13–46	CARDINAL
ijtc-199	313	4	1992	DATE
ijtc-199	314	1	control2	PERSON
ijtc-199	315	1	j.	PERSON
ijtc-199	315	2	ge	ORG
ijtc-199	315	3	w.	GPE
ijtc-199	315	4	mcvay	GPE
ijtc-199	315	5	s.	GPE
ijtc-199	315	6	2007a	DATE
ijtc-199	317	1	44	CARDINAL
ijtc-199	317	2	1/2	CARDINAL
ijtc-199	317	3	193–223	CARDINAL
ijtc-199	318	1	doyle	PERSON
ijtc-199	318	2	j.	PERSON
ijtc-199	318	3	ge	ORG
ijtc-199	318	4	w.	GPE
ijtc-199	318	5	mcvay	GPE
ijtc-199	318	6	s.	GPE
ijtc-199	318	7	2007b	DATE
ijtc-199	320	1	82	CARDINAL
ijtc-199	320	2	5	CARDINAL
ijtc-199	320	3	1141–1170	CARDINAL
ijtc-199	321	1	eleswarapu	PERSON
ijtc-199	321	2	thomson	GPE
ijtc-199	321	3	r.	NORP
ijtc-199	321	4	k.	PERSON
ijtc-199	321	5	2004	DATE
ijtc-199	323	1	39	CARDINAL
ijtc-199	323	2	2	CARDINAL
ijtc-199	323	3	209–225	CARDINAL
ijtc-199	324	1	j., wong	ORG
ijtc-199	324	2	t.	GPE
ijtc-199	324	3	2002	DATE
ijtc-199	325	1	east asia	LOC
ijtc-199	326	1	journal of accounting and	ORG
ijtc-199	326	2	33	CARDINAL
ijtc-199	326	3	401–425	CARDINAL
ijtc-199	326	4	fasb	ORG
ijtc-199	327	1	2010	DATE
ijtc-199	329	1	8.firth	CARDINAL
ijtc-199	329	2	m., 1981	ORG
ijtc-199	330	1	58	CARDINAL
ijtc-199	331	1	ilomata international journal of tax & accounting	ORG
ijtc-199	331	2	2	CARDINAL
ijtc-199	331	3	1	CARDINAL
ijtc-199	331	4	january 2021	DATE
ijtc-199	332	1	journal of accounting research	ORG
ijtc-199	332	2	19	CARDINAL
ijtc-199	332	3	2),521–529	CARDINAL
ijtc-199	333	1	fung	PERSON
ijtc-199	333	2	rui	PERSON
ijtc-199	333	3	2007	DATE
ijtc-199	334	1	two	CARDINAL
ijtc-199	334	2	26	CARDINAL
ijtc-199	334	3	463–496	CARDINAL
ijtc-199	335	1	feng	PERSON
ijtc-199	335	2	m., li	PERSON
ijtc-199	335	3	c., mcvay	GPE
ijtc-199	335	4	s.	GPE
ijtc-199	335	5	2009	DATE
ijtc-199	337	1	48	CARDINAL
ijtc-199	337	2	2/3	CARDINAL
ijtc-199	337	3	190–209.ge	CARDINAL
ijtc-199	337	4	w.	GPE
ijtc-199	337	5	mcvay	GPE
ijtc-199	337	6	2005	DATE
ijtc-199	339	1	19,137–158	CARDINAL
ijtc-199	340	1	gintschel, a.	PERSON
ijtc-199	340	2	s.	PERSON
ijtc-199	340	3	2004	DATE
ijtc-199	341	1	37	DATE
ijtc-199	341	2	293–314.grant	CARDINAL
ijtc-199	341	3	e.b.	GPE
ijtc-199	341	4	1980	DATE
ijtc-199	343	1	journal of accounting research	ORG
ijtc-199	343	2	18	CARDINAL
ijtc-199	343	3	255–268	CARDINAL
ijtc-199	344	1	griffin	PERSON
ijtc-199	344	2	d.	NORP
ijtc-199	344	3	b.	PERSON
ijtc-199	344	4	2011	DATE
ijtc-199	346	1	51	CARDINAL
ijtc-199	346	2	947–983	DATE
ijtc-199	347	1	guedhami	ORG
ijtc-199	347	2	j.	PERSON
ijtc-199	347	3	w.	PERSON
ijtc-199	347	4	2009	DATE
ijtc-199	348	1	48	CARDINAL
ijtc-199	348	2	2/3	CARDINAL
ijtc-199	348	3	151–171	CARDINAL
ijtc-199	349	1	1995	DATE
ijtc-199	351	1	20, 125–153.irani	DATE
ijtc-199	351	2	a.j.	PERSON
ijtc-199	351	3	karamanou	PERSON
ijtc-199	351	4	i.	PERSON
ijtc-199	351	5	2003	DATE
ijtc-199	353	1	17(march	CARDINAL
ijtc-199	353	2	15–29	CARDINAL
ijtc-199	354	1	hammersley	ORG
ijtc-199	354	2	j.s.	GPE
ijtc-199	354	3	myers	GPE
ijtc-199	354	4	l.	GPE
ijtc-199	354	5	shakespeare	PERSON
ijtc-199	354	6	2008	DATE
ijtc-199	355	1	section 302	LAW
ijtc-199	355	2	2002	DATE
ijtc-199	356	1	13	CARDINAL
ijtc-199	356	2	1	CARDINAL
ijtc-199	356	3	141–165	CARDINAL
ijtc-199	357	1	l (2015	DATE
ijtc-199	358	1	indonesia	GPE
ijtc-199	359	1	6	CARDINAL
ijtc-199	359	2	8) 12-18	CARDINAL
ijtc-199	362	1	w. suharman	PERSON
ijtc-199	363	1	h. umar.h	PERSON
ijtc-199	364	1	2019	DATE
ijtc-199	366	1	international journal of economics	ORG
ijtc-199	367	1	9(4	CARDINAL
ijtc-199	367	2	267-276	CARDINAL
ijtc-199	367	3	c.e.	GPE
ijtc-199	367	4	wilkins	ORG
ijtc-199	367	5	m.s.	GPE
ijtc-199	367	6	2008	DATE
ijtc-199	369	1	25	CARDINAL
ijtc-199	369	2	1	CARDINAL
ijtc-199	369	3	219–242	CARDINAL
ijtc-199	370	1	jang	PERSON
ijtc-199	370	2	j.	PERSON
ijtc-199	370	3	2003	DATE
ijtc-199	372	1	the korean accounting	ORG
ijtc-199	372	2	28	CARDINAL
ijtc-199	372	3	79–107	DATE
ijtc-199	372	4	jung	GPE
ijtc-199	372	5	k.	PERSON
ijtc-199	372	6	s.	PERSON
ijtc-199	372	7	2002	DATE
ijtc-199	373	1	korea	GPE
ijtc-199	374	1	the international journal ofaccounting	ORG
ijtc-199	374	2	301–325	CARDINAL
ijtc-199	375	1	joh	GPE
ijtc-199	375	2	s.w.	GPE
ijtc-199	375	3	2003	DATE
ijtc-199	376	1	korea	GPE
ijtc-199	377	1	journal of financial economics	ORG
ijtc-199	377	2	68	CARDINAL
ijtc-199	377	3	2	CARDINAL
ijtc-199	377	4	287–322	CARDINAL
ijtc-199	378	1	kothari	PERSON
ijtc-199	378	2	s.p.	GPE
ijtc-199	378	3	2001	DATE
ijtc-199	380	1	journal of accounting and economics	ORG
ijtc-199	380	2	31,	DATE
ijtc-199	380	3	105–231.opong	DATE
ijtc-199	380	4	k.k.	GPE
ijtc-199	380	5	1995	DATE
ijtc-199	381	1	uk	GPE
ijtc-199	382	1	journal of business finance	ORG
ijtc-199	382	2	22(2	CARDINAL
ijtc-199	382	3	269–279	CARDINAL
ijtc-199	383	1	59	CARDINAL
ijtc-199	383	2	ilomata international journal of tax & accounting	ORG
ijtc-199	383	3	2	CARDINAL
ijtc-199	383	4	1	CARDINAL
ijtc-199	383	5	january 2021	DATE
ijtc-199	383	6	c.s.	GPE
ijtc-199	383	7	2012	DATE
ijtc-199	386	1	asia-pacific journal of financial	ORG
ijtc-199	386	2	41	CARDINAL
ijtc-199	386	3	258–285	CARDINAL
ijtc-199	387	1	kim	PERSON
ijtc-199	387	2	2009	DATE
ijtc-199	389	1	korean	NORP
ijtc-199	389	2	18	CARDINAL
ijtc-199	389	3	4	CARDINAL
ijtc-199	389	4	33–64	CARDINAL
ijtc-199	389	5	korean	NORP
ijtc-199	390	1	kim	PERSON
ijtc-199	390	2	h.j.	GPE
ijtc-199	390	3	berger	PERSON
ijtc-199	390	4	2009	DATE
ijtc-199	391	1	korean	NORP
ijtc-199	392	1	2	CARDINAL
ijtc-199	392	2	26–35	DATE
ijtc-199	393	1	kim	PERSON
ijtc-199	393	2	hwang	PERSON
ijtc-199	393	3	k.-j	PERSON
ijtc-199	393	4	kim	PERSON
ijtc-199	393	5	2007	DATE
ijtc-199	395	1	korean	NORP
ijtc-199	395	2	46	CARDINAL
ijtc-199	395	3	249–275	CARDINAL
ijtc-199	395	4	korean	NORP
ijtc-199	396	1	kim	PERSON
ijtc-199	396	2	c.h.	GPE
ijtc-199	396	3	2006	DATE
ijtc-199	397	1	23	CARDINAL
ijtc-199	397	2	2	CARDINAL
ijtc-199	397	3	427–464	CARDINAL
ijtc-199	398	1	krishnan	PERSON
ijtc-199	398	2	j.	PERSON
ijtc-199	398	3	2005	DATE
ijtc-199	400	1	80	CARDINAL
ijtc-199	400	2	649–675	CARDINAL
ijtc-199	400	3	d.-h.	GPE
ijtc-199	400	4	j., hyun	ORG
ijtc-199	400	5	2012	DATE
ijtc-199	402	1	korean	NORP
ijtc-199	402	2	37	CARDINAL
ijtc-199	402	3	1	CARDINAL
ijtc-199	402	4	121–155	CARDINAL
ijtc-199	402	5	korean	NORP
ijtc-199	403	1	la porta	PERSON
ijtc-199	403	2	r.	NORP
ijtc-199	403	3	lopez-de-silances	PERSON
ijtc-199	403	4	a.	PERSON
ijtc-199	403	5	1999	DATE
ijtc-199	405	1	54	CARDINAL
ijtc-199	405	2	2	CARDINAL
ijtc-199	405	3	471–518	CARDINAL
ijtc-199	405	4	lee	PERSON
ijtc-199	405	5	j.-i.	GPE
ijtc-199	405	6	2010	DATE
ijtc-199	407	1	koreanaccounting	PERSON
ijtc-199	407	2	51	CARDINAL
ijtc-199	407	3	191–225	CARDINAL
ijtc-199	407	4	2019	DATE
ijtc-199	408	1	banyak pengelolaan	PERSON
ijtc-199	410	1	k.k.	PERSON
ijtc-199	410	2	1996	DATE
ijtc-199	411	1	hourly	TIME
ijtc-199	411	2	annual	DATE
ijtc-199	411	3	uk	GPE
ijtc-199	412	1	28	CARDINAL
ijtc-199	412	2	187–202	CARDINAL
ijtc-199	413	1	korean	NORP
ijtc-199	414	1	lee	PERSON
ijtc-199	414	2	chang	PERSON
ijtc-199	414	3	2007	DATE
ijtc-199	416	1	korean	NORP
ijtc-199	416	2	46	CARDINAL
ijtc-199	416	3	61–91	DATE
ijtc-199	416	4	r.	NORP
ijtc-199	416	5	2011	DATE
ijtc-199	417	1	city university of new york	ORG
ijtc-199	418	1	korean	NORP
ijtc-199	419	1	lee	PERSON
ijtc-199	419	2	m.	PERSON
ijtc-199	419	3	2012	DATE
ijtc-199	421	1	korean	NORP
ijtc-199	421	2	37	CARDINAL
ijtc-199	421	3	2	CARDINAL
ijtc-199	421	4	279–320	CARDINAL
ijtc-199	421	5	korean.ogneva	GPE
ijtc-199	421	6	m.	PERSON
ijtc-199	421	7	k.r.	GPE
ijtc-199	421	8	raghunandan	GPE
ijtc-199	421	9	k.	PERSON
ijtc-199	421	10	2007	DATE
ijtc-199	422	1	section 404disclosures	LAW
ijtc-199	423	1	82	CARDINAL
ijtc-199	423	2	5	CARDINAL
ijtc-199	423	3	1255–1297	CARDINAL
ijtc-199	423	4	korean	NORP
ijtc-199	424	1	solidarity	ORG
ijtc-199	424	2	2010	DATE
ijtc-199	425	1	200	CARDINAL
ijtc-199	425	2	1986–2006	CARDINAL
ijtc-199	426	1	seoul	GPE
ijtc-199	426	2	korea	GPE
ijtc-199	426	3	korean	NORP
ijtc-199	426	4	2004	DATE
ijtc-199	428	1	2	CARDINAL
ijtc-199	428	2	washington	GPE
ijtc-199	428	3	d.c.	GPE
ijtc-199	428	4	pcaob	PERSON
ijtc-199	429	1	60	CARDINAL
ijtc-199	429	2	ilomata international journal of tax & accounting	ORG
ijtc-199	429	3	2	CARDINAL
ijtc-199	429	4	1	CARDINAL
ijtc-199	429	5	january 2021 safkaur.o	DATE
ijtc-199	429	6	& herati	ORG
ijtc-199	429	7	2020	DATE
ijtc-199	430	1	perubahan striktur	PERSON
ijtc-199	430	2	menyebabkan	ORG
ijtc-199	431	1	jurnal ekonomi	PERSON
ijtc-199	431	2	dan perbankan	PERSON
ijtc-199	431	3	9(2	CARDINAL
ijtc-199	431	4	94	CARDINAL
ijtc-199	431	5	m., ebrahimi, m.,	PERSON
ijtc-199	431	6	2011	DATE
ijtc-199	432	1	iran	GPE
ijtc-199	433	1	international research journal	ORG
ijtc-199	433	2	65	CARDINAL
ijtc-199	433	3	43–50	CARDINAL
ijtc-199	434	1	sohn	PERSON
ijtc-199	434	2	s.	PERSON
ijtc-199	434	3	lee	PERSON
ijtc-199	434	4	2005	DATE
ijtc-199	436	1	korean	NORP
ijtc-199	436	2	journal14	GPE
ijtc-199	436	3	29–56	CARDINAL
ijtc-199	437	1	song	GPE
ijtc-199	437	2	i.m.	GPE
ijtc-199	437	3	1989	DATE
ijtc-199	438	1	weekly	DATE
ijtc-199	439	1	the korean accounting	ORG
ijtc-199	439	2	9	CARDINAL
ijtc-199	439	3	sec	ORG
ijtc-199	439	4	2002	DATE
ijtc-199	440	1	quarterly	DATE
ijtc-199	440	2	annual	DATE
ijtc-199	441	1	33–8124	CARDINAL
ijtc-199	442	1	34–46427	DATE
ijtc-199	442	2	washington	GPE
ijtc-199	442	3	d.c	GPE
ijtc-199	442	4	sec	ORG
ijtc-199	443	1	2003	DATE
ijtc-199	445	1	nos	PERSON
ijtc-199	445	2	33–8238	CARDINAL
ijtc-199	445	3	34–47986	CARDINAL
ijtc-199	446	1	washington d.c	GPE
ijtc-199	447	1	sec	ORG
ijtc-199	447	2	august 14.shin	DATE
ijtc-199	447	3	h.g.	GPE
ijtc-199	447	4	2007	DATE
ijtc-199	449	1	korean	NORP
ijtc-199	449	2	16	CARDINAL
ijtc-199	449	3	1	CARDINAL
ijtc-199	449	4	107–128	DATE