id	sid	eid	entity	type
ijtc-507	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-507	1	2	2714-9838	CARDINAL
ijtc-507	1	3	2714-9846	CARDINAL
ijtc-507	1	4	3	CARDINAL
ijtc-507	1	5	3	CARDINAL
ijtc-507	1	6	290	CARDINAL
ijtc-507	1	7	ilomata international journal of tax & accounting	ORG
ijtc-507	1	8	indonesia	GPE
ijtc-507	1	9	setyawan1	PERSON
ijtc-507	1	10	12universitas	CARDINAL
ijtc-507	2	1	islam	NORP
ijtc-507	2	2	sultan agung	PERSON
ijtc-507	2	3	unissula	GPE
ijtc-507	2	4	indonesia 1correspondent	ORG
ijtc-507	2	5	june 7	DATE
ijtc-507	2	6	2022	CARDINAL
ijtc-507	2	7	july 19	DATE
ijtc-507	2	8	2022	CARDINAL
ijtc-507	2	9	july 31	DATE
ijtc-507	2	10	2022	CARDINAL
ijtc-507	2	11	setyawan	PERSON
ijtc-507	2	12	h., & supriyanto	ORG
ijtc-507	2	13	e.	ORG
ijtc-507	2	14	2022	CARDINAL
ijtc-507	3	1	indonesia	GPE
ijtc-507	4	1	ilomata international journal of tax and accounting	ORG
ijtc-507	4	2	3(3	CARDINAL
ijtc-507	4	3	290	CARDINAL
ijtc-507	5	1	indonesia	GPE
ijtc-507	6	1	2018	DATE
ijtc-507	7	1	four	CARDINAL
ijtc-507	7	2	indonesia	GPE
ijtc-507	7	3	islamic	NORP
ijtc-507	8	1	the year	DATE
ijtc-507	8	2	three years	DATE
ijtc-507	8	3	2018	DATE
ijtc-507	8	4	2020	DATE
ijtc-507	9	1	2018	DATE
ijtc-507	9	2	indonesian	NORP
ijtc-507	12	1	4.0	CARDINAL
ijtc-507	13	1	england	GPE
ijtc-507	13	2	wales	GPE
ijtc-507	13	3	1998	DATE
ijtc-507	13	4	annual	DATE
ijtc-507	13	5	2021	CARDINAL
ijtc-507	14	1	corbet et al.	PERSON
ijtc-507	14	2	2022	CARDINAL
ijtc-507	14	3	2017	DATE
ijtc-507	14	4	kaifala et al.	GPE
ijtc-507	14	5	2021	CARDINAL
ijtc-507	14	6	si & li	ORG
ijtc-507	14	7	2022	CARDINAL
ijtc-507	15	1	wang et al.	PERSON
ijtc-507	15	2	2022	CARDINAL
ijtc-507	15	3	k. t. wang et al.	PERSON
ijtc-507	15	4	2021	CARDINAL
ijtc-507	17	1	uk	GPE
ijtc-507	17	2	canada	GPE
ijtc-507	17	3	2006	DATE
ijtc-507	17	4	linsley & shrives, 2005	ORG
ijtc-507	17	5	saudi arabia	GPE
ijtc-507	17	6	ahmad et al.	PERSON
ijtc-507	17	7	2017	CARDINAL
ijtc-507	17	8	al-maghzom et al.	ORG
ijtc-507	17	9	2016	DATE
ijtc-507	17	10	2015	DATE
ijtc-507	17	11	indonesia	GPE
ijtc-507	17	12	2017	CARDINAL
ijtc-507	17	13	mukhibad	NORP
ijtc-507	17	14	al.	PERSON
ijtc-507	17	15	2020	DATE
ijtc-507	17	16	pakistan	GPE
ijtc-507	17	17	ashfaq et al.	PERSON
ijtc-507	17	18	2016	DATE
ijtc-507	17	19	malaysia	GPE
ijtc-507	17	20	bangladesh	GPE
ijtc-507	17	21	kabir et al.	PERSON
ijtc-507	17	22	2019	DATE
ijtc-507	18	1	boyle et al.	PERSON
ijtc-507	18	2	2022	CARDINAL
ijtc-507	18	3	jing et al.	PERSON
ijtc-507	18	4	2022	CARDINAL
ijtc-507	18	5	2022	CARDINAL
ijtc-507	19	1	2021	CARDINAL
ijtc-507	19	2	godspower-akpomiemie & ojah	ORG
ijtc-507	19	3	2021	CARDINAL
ijtc-507	20	1	2020	DATE
ijtc-507	20	2	ouyang & wang	ORG
ijtc-507	20	3	2022	CARDINAL
ijtc-507	21	1	polizzi	PERSON
ijtc-507	21	2	2018	DATE
ijtc-507	22	1	mailto:hendri@unissula.ac.id	ORG
ijtc-507	22	2	indonesia	GPE
ijtc-507	22	3	291	CARDINAL
ijtc-507	22	4	ilomata international journal of tax & accounting	ORG
ijtc-507	23	1	healy & palepu	ORG
ijtc-507	23	2	2001	DATE
ijtc-507	23	3	2009	DATE
ijtc-507	24	1	today	DATE
ijtc-507	25	1	rajab & schachler	ORG
ijtc-507	25	2	2009	DATE
ijtc-507	26	1	acharya et al.	PERSON
ijtc-507	26	2	2009	DATE
ijtc-507	28	1	indonesia	GPE
ijtc-507	29	1	indonesia	GPE
ijtc-507	29	2	sharia	NORP
ijtc-507	29	3	indonesia	GPE
ijtc-507	30	1	4	CARDINAL
ijtc-507	30	2	indonesia	GPE
ijtc-507	30	3	sharia subsidiaries	LOC
ijtc-507	31	1	2018	DATE
ijtc-507	32	1	indonesian	NORP
ijtc-507	33	1	indonesia	GPE
ijtc-507	36	1	one	CARDINAL
ijtc-507	37	1	one	CARDINAL
ijtc-507	37	2	islamic	NORP
ijtc-507	38	1	islamic	NORP
ijtc-507	38	2	setyawan	PERSON
ijtc-507	38	3	2018	DATE
ijtc-507	40	1	the basel committee	ORG
ijtc-507	40	2	bcbs	ORG
ijtc-507	42	1	basel committee	ORG
ijtc-507	42	2	2019	DATE
ijtc-507	46	1	polizzi	PERSON
ijtc-507	46	2	2018	DATE
ijtc-507	48	1	two	CARDINAL
ijtc-507	49	1	first	ORDINAL
ijtc-507	50	1	indonesia	GPE
ijtc-507	50	2	292	CARDINAL
ijtc-507	50	3	ilomata international journal of tax & accounting	ORG
ijtc-507	51	1	second	ORDINAL
ijtc-507	53	1	ifrs 7	ORG
ijtc-507	53	2	first	ORDINAL
ijtc-507	53	3	2005	DATE
ijtc-507	54	1	30	CARDINAL
ijtc-507	54	2	32	CARDINAL
ijtc-507	55	1	indonesia	GPE
ijtc-507	55	2	7	CARDINAL
ijtc-507	55	3	60	CARDINAL
ijtc-507	56	1	ifrs 7	ORG
ijtc-507	56	2	two	CARDINAL
ijtc-507	59	1	ifrs 7	DATE
ijtc-507	61	1	indonesia	GPE
ijtc-507	62	1	four	CARDINAL
ijtc-507	63	1	four	CARDINAL
ijtc-507	63	2	islamic	NORP
ijtc-507	64	1	islamic	NORP
ijtc-507	65	1	3	CARDINAL
ijtc-507	65	2	2017 to 2019	DATE
ijtc-507	68	1	annual	DATE
ijtc-507	70	1	indonesia	GPE
ijtc-507	71	1	four	CARDINAL
ijtc-507	71	2	indonesia	GPE
ijtc-507	72	1	indonesia	GPE
ijtc-507	72	2	indonesian	NORP
ijtc-507	72	3	indonesia financial services authorithy	ORG
ijtc-507	73	1	scannella & polizzi	ORG
ijtc-507	73	2	2018	DATE
ijtc-507	74	1	1	CARDINAL
ijtc-507	74	2	2	CARDINAL
ijtc-507	74	3	3	CARDINAL
ijtc-507	74	4	4	CARDINAL
ijtc-507	74	5	5	CARDINAL
ijtc-507	74	6	6	CARDINAL
ijtc-507	75	1	the end of the year	DATE
ijtc-507	75	2	indonesia	GPE
ijtc-507	75	3	293	CARDINAL
ijtc-507	75	4	ilomata international journal of tax & accounting	ORG
ijtc-507	75	5	8	CARDINAL
ijtc-507	76	1	9	CARDINAL
ijtc-507	76	2	10	CARDINAL
ijtc-507	77	1	11	CARDINAL
ijtc-507	78	1	12	CARDINAL
ijtc-507	78	2	annual	DATE
ijtc-507	78	3	13	CARDINAL
ijtc-507	79	1	14	CARDINAL
ijtc-507	80	1	15	CARDINAL
ijtc-507	81	1	indonesia	GPE
ijtc-507	81	2	four	CARDINAL
ijtc-507	81	3	1	CARDINAL
ijtc-507	81	4	2	DATE
ijtc-507	81	5	3	DATE
ijtc-507	81	6	4	CARDINAL
ijtc-507	82	1	four	CARDINAL
ijtc-507	82	2	islamic	NORP
ijtc-507	84	1	1	CARDINAL
ijtc-507	84	2	2	CARDINAL
ijtc-507	84	3	3	CARDINAL
ijtc-507	84	4	1 1 1 1 1 1 1 1 1 1 1 1	DATE
ijtc-507	84	5	0	CARDINAL
ijtc-507	84	6	1 1 1 1 1 1	QUANTITY
ijtc-507	84	7	0	CARDINAL
ijtc-507	84	8	the end of the year	DATE
ijtc-507	84	9	0	CARDINAL
ijtc-507	84	10	0 1 1 1	QUANTITY
ijtc-507	84	11	1 1 1	CARDINAL
ijtc-507	84	12	1 1 1 1 1 1 1 1 1 1 1 1	QUANTITY
ijtc-507	84	13	annual	DATE
ijtc-507	84	14	0	CARDINAL
ijtc-507	84	15	1 1 1 1 1 1 1 1 1 1 1 1	QUANTITY
ijtc-507	84	16	0	CARDINAL
ijtc-507	84	17	1 1 1	DATE
ijtc-507	84	18	1	CARDINAL
ijtc-507	84	19	first	ORDINAL
ijtc-507	88	1	third	ORDINAL
ijtc-507	91	1	6	CARDINAL
ijtc-507	91	2	15	CARDINAL
ijtc-507	92	1	2	CARDINAL
ijtc-507	93	1	end of year	DATE
ijtc-507	95	1	indonesia	GPE
ijtc-507	95	2	294	CARDINAL
ijtc-507	95	3	ilomata international journal of tax & accounting	ORG
ijtc-507	96	1	9	CARDINAL
ijtc-507	96	2	15	CARDINAL
ijtc-507	97	1	4	CARDINAL
ijtc-507	98	1	2	CARDINAL
ijtc-507	99	1	8	CARDINAL
ijtc-507	99	2	15	CARDINAL
ijtc-507	100	1	1	CARDINAL
ijtc-507	100	2	2018	DATE
ijtc-507	100	3	2020	DATE
ijtc-507	103	1	2018	DATE
ijtc-507	103	2	indonesian	NORP
ijtc-507	108	1	acharya	PERSON
ijtc-507	108	2	t., richardson	PERSON
ijtc-507	108	3	m., & roubini	ORG
ijtc-507	108	4	2009	DATE
ijtc-507	109	1	20072009	DATE
ijtc-507	110	1	18(2	CARDINAL
ijtc-507	110	2	89–137	CARDINAL
ijtc-507	111	1	https://doi.org/10.1111/j.1468-0416.2009.00147_2.x ahmad	PERSON
ijtc-507	111	2	n.	PERSON
ijtc-507	111	3	o. s.	PERSON
ijtc-507	111	4	mohamad	PERSON
ijtc-507	111	5	n. r.	PERSON
ijtc-507	111	6	m. h.	PERSON
ijtc-507	111	7	2017	CARDINAL
ijtc-507	112	1	saudi arabia	GPE
ijtc-507	113	1	mada international journal of business	ORG
ijtc-507	113	2	19(3	DATE
ijtc-507	113	3	247	CARDINAL
ijtc-507	113	4	https://doi.org/10.22146/gamaijb.26769 al-maghzom	PERSON
ijtc-507	113	5	hussainey	PERSON
ijtc-507	113	6	k., & aly	ORG
ijtc-507	113	7	2016	DATE
ijtc-507	114	1	saudi arabia	GPE
ijtc-507	115	1	14(1	CARDINAL
ijtc-507	115	2	175–194	CARDINAL
ijtc-507	116	1	d. n.	PERSON
ijtc-507	116	2	2017	CARDINAL
ijtc-507	117	1	indonesian	NORP
ijtc-507	118	1	10	CARDINAL
ijtc-507	118	2	bank 1 bank	ORG
ijtc-507	118	3	2	CARDINAL
ijtc-507	118	4	3	CARDINAL
ijtc-507	118	5	4	CARDINAL
ijtc-507	118	6	2020 2019 2018	DATE
ijtc-507	118	7	indonesia	GPE
ijtc-507	118	8	295	CARDINAL
ijtc-507	118	9	ilomata international journal of tax & accounting	ORG
ijtc-507	118	10	10(1	CARDINAL
ijtc-507	118	11	1	CARDINAL
ijtc-507	119	1	k., zhang	PERSON
ijtc-507	119	2	r.	NORP
ijtc-507	119	3	razzaq	PERSON
ijtc-507	119	4	n., & munaim, a.	ORG
ijtc-507	119	5	2016	DATE
ijtc-507	120	1	pakistan	GPE
ijtc-507	121	1	international journal of economics	ORG
ijtc-507	121	2	6(3	CARDINAL
ijtc-507	121	3	1049–1058	DATE
ijtc-507	122	1	https://www.econjournals.com/index.php/ijefi/article/view/2299 basel committee	ORG
ijtc-507	123	1	2019	DATE
ijtc-507	124	1	january	DATE
ijtc-507	125	1	g.	PERSON
ijtc-507	125	2	r.	NORP
ijtc-507	125	3	tiwana	GPE
ijtc-507	125	4	a., & zhylyevskyy	ORG
ijtc-507	125	5	2022	CARDINAL
ijtc-507	127	1	67	CARDINAL
ijtc-507	127	2	182–195	CARDINAL
ijtc-507	128	1	k.	PERSON
ijtc-507	128	2	tsalis	GPE
ijtc-507	128	3	t. a.	GPE
ijtc-507	128	4	tsagarakis	PERSON
ijtc-507	128	5	k. p.	PERSON
ijtc-507	128	6	g., & ioannis	ORG
ijtc-507	128	7	2021	CARDINAL
ijtc-507	130	1	27	CARDINAL
ijtc-507	130	2	1473–1487	DATE
ijtc-507	131	1	corbet	PERSON
ijtc-507	131	2	s.	PERSON
ijtc-507	131	3	d. j.	PERSON
ijtc-507	131	4	hou	GPE
ijtc-507	131	5	greg	PERSON
ijtc-507	131	6	hu	PERSON
ijtc-507	131	7	2022	CARDINAL
ijtc-507	132	1	european bank	ORG
ijtc-507	133	1	101566	DATE
ijtc-507	134	1	https://doi.org/10.1016/j.intfin.2022.101566 crimmel	GPE
ijtc-507	134	2	j., & elyasiani	ORG
ijtc-507	134	3	2021	CARDINAL
ijtc-507	136	1	quarterly	DATE
ijtc-507	136	2	82	CARDINAL
ijtc-507	136	3	335–349	CARDINAL
ijtc-507	137	1	n. o. d.	PERSON
ijtc-507	137	2	2017	CARDINAL
ijtc-507	138	1	islamic	NORP
ijtc-507	139	1	247–256	CARDINAL
ijtc-507	140	1	s.	PERSON
ijtc-507	140	2	qian	PERSON
ijtc-507	140	3	x.	GPE
ijtc-507	140	4	w.	PERSON
ijtc-507	140	5	2020	DATE
ijtc-507	141	1	china	GPE
ijtc-507	142	1	economics & finance	ORG
ijtc-507	142	2	67	CARDINAL
ijtc-507	142	3	42–54	DATE
ijtc-507	143	1	https://doi.org/10.1016/j.iref.2019.12.012	CARDINAL
ijtc-507	143	2	e., & ojah	ORG
ijtc-507	143	3	k.	PERSON
ijtc-507	143	4	2021	CARDINAL
ijtc-507	145	1	journal of banking & finance	ORG
ijtc-507	145	2	133	CARDINAL
ijtc-507	145	3	106249	DATE
ijtc-507	146	1	https://doi.org/10.1016/j.jbankfin.2021.106249 healy	PERSON
ijtc-507	146	2	m., & palepu	ORG
ijtc-507	146	3	k. g.	PERSON
ijtc-507	146	4	2001	DATE
ijtc-507	148	1	journal of accounting and economics	ORG
ijtc-507	148	2	31(1–3	CARDINAL
ijtc-507	148	3	405–440	CARDINAL
ijtc-507	149	1	https://doi.org/10.1016/s0165-4101(01)00018-0 jing	PERSON
ijtc-507	149	2	z., liu	PERSON
ijtc-507	149	3	z.	PERSON
ijtc-507	149	4	x.	PERSON
ijtc-507	149	5	2022	CARDINAL
ijtc-507	150	1	china	GPE
ijtc-507	151	1	82, 102171	DATE
ijtc-507	152	1	2009	DATE
ijtc-507	153	1	fifth	ORDINAL
ijtc-507	153	2	5th	ORDINAL
ijtc-507	154	1	wiley	PERSON
ijtc-507	155	1	https://www.wiley.com/en-ie/financial+risk+manager+handbook,+5th+edition-p9780470521991#evaluation-copy-section kabir	PERSON
ijtc-507	155	2	m. r.	PERSON
ijtc-507	155	3	sobhani, f. a.	PERSON
ijtc-507	155	4	omar	PERSON
ijtc-507	155	5	n.	PERSON
ijtc-507	155	6	2019	DATE
ijtc-507	156	1	malaysian	NORP
ijtc-507	157	1	international journal of financial research	ORG
ijtc-507	157	2	10(5	CARDINAL
ijtc-507	157	3	110	CARDINAL
ijtc-507	158	1	indonesia	GPE
ijtc-507	158	2	296	CARDINAL
ijtc-507	158	3	ilomata international journal of tax & accounting	ORG
ijtc-507	158	4	g. b.	PERSON
ijtc-507	158	5	c., & paisey	ORG
ijtc-507	158	6	n. j.	PERSON
ijtc-507	158	7	2021	CARDINAL
ijtc-507	160	1	75, 102091	DATE
ijtc-507	161	1	linsley	GPE
ijtc-507	161	2	m., &	ORG
ijtc-507	162	1	2005	DATE
ijtc-507	163	1	uk	GPE
ijtc-507	164	1	the journal of risk finance	ORG
ijtc-507	164	2	6(4	CARDINAL
ijtc-507	164	3	292–305	CARDINAL
ijtc-507	165	1	linsley	GPE
ijtc-507	165	2	p. m.	PERSON
ijtc-507	165	3	j., & crumpton	ORG
ijtc-507	165	4	m. (	PERSON
ijtc-507	165	5	2006	DATE
ijtc-507	166	1	uk	GPE
ijtc-507	166	2	canadian	NORP
ijtc-507	167	1	journal of banking regulation	ORG
ijtc-507	167	2	268–282	CARDINAL
ijtc-507	168	1	ben othman	PERSON
ijtc-507	168	2	k.	PERSON
ijtc-507	168	3	2015	DATE
ijtc-507	169	1	annual	DATE
ijtc-507	170	1	34	CARDINAL
ijtc-507	170	2	177–204	CARDINAL
ijtc-507	171	1	mukhibad	GPE
ijtc-507	171	2	h.	PERSON
ijtc-507	171	3	nurkhin	PERSON
ijtc-507	171	4	a., & rohman	ORG
ijtc-507	171	5	2020	DATE
ijtc-507	172	1	islamic	NORP
ijtc-507	172	2	indonesia	GPE
ijtc-507	173	1	15(1	CARDINAL
ijtc-507	173	2	1–10	CARDINAL
ijtc-507	174	1	ouyang, a. y., & wang	PERSON
ijtc-507	174	2	j.	PERSON
ijtc-507	174	3	2022	CARDINAL
ijtc-507	175	1	china	GPE
ijtc-507	176	1	journal of asian economics	ORG
ijtc-507	176	2	78, 101424	DATE
ijtc-507	177	1	n., & timmer	ORG
ijtc-507	177	2	2022	CARDINAL
ijtc-507	179	1	journal of monetary economics	ORG
ijtc-507	179	2	128	DATE
ijtc-507	179	3	88–104	EVENT
ijtc-507	180	1	b., & schachler	ORG
ijtc-507	180	2	m. h.	PERSON
ijtc-507	180	3	2009	DATE
ijtc-507	182	1	5(3	CARDINAL
ijtc-507	182	2	224	CARDINAL
ijtc-507	183	1	e., & polizzi	ORG
ijtc-507	183	2	s. (2018	ORG
ijtc-507	184	1	four	CARDINAL
ijtc-507	184	2	european	NORP
ijtc-507	185	1	journal of banking regulation	ORG
ijtc-507	185	2	19(2	DATE
ijtc-507	185	3	87	CARDINAL
ijtc-507	185	4	100	CARDINAL
ijtc-507	186	1	setyawan	PERSON
ijtc-507	186	2	2018	DATE
ijtc-507	187	1	islamic	NORP
ijtc-507	187	2	indonesia	GPE
ijtc-507	188	1	6th	ORDINAL
ijtc-507	188	2	islamic	NORP
ijtc-507	188	3	6th	ORDINAL
ijtc-507	188	4	november, 67–80	DATE
ijtc-507	189	1	& li	PERSON
ijtc-507	190	1	2022	CARDINAL
ijtc-507	191	1	china	GPE
ijtc-507	192	1	101729	DATE
ijtc-507	193	1	feng	PERSON
ijtc-507	193	2	xiao	PERSON
ijtc-507	193	3	& xie	PERSON
ijtc-507	193	4	2022	CARDINAL
ijtc-507	195	1	journal of management science	ORG
ijtc-507	195	2	7(2	CARDINAL
ijtc-507	195	3	303–329	CARDINAL
ijtc-507	196	1	wang	PERSON
ijtc-507	196	2	k. t.	PERSON
ijtc-507	196	3	liu	PERSON
ijtc-507	196	4	s., & wu	ORG
ijtc-507	196	5	2021	CARDINAL
ijtc-507	198	1	journal of international financial markets	ORG
ijtc-507	198	2	74, 101416	DATE