id	sid	eid	entity	type
ijtc-910	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-910	1	2	2714-9838	CARDINAL
ijtc-910	1	3	2714-9846	CARDINAL
ijtc-910	1	4	4	CARDINAL
ijtc-910	1	5	4	CARDINAL
ijtc-910	1	6	2023	CARDINAL
ijtc-910	2	1	799	CARDINAL
ijtc-910	2	2	ilomata international journal of tax & accounting	ORG
ijtc-910	2	3	12universitas	CARDINAL
ijtc-910	2	4	nusantara citra	PERSON
ijtc-910	2	5	indonesia	GPE
ijtc-910	2	6	santyonug@gmail.com1	CARDINAL
ijtc-910	2	7	august 28	DATE
ijtc-910	2	8	2023	CARDINAL
ijtc-910	2	9	october 18	DATE
ijtc-910	2	10	2023	CARDINAL
ijtc-910	2	11	october 31	DATE
ijtc-910	2	12	2023	CARDINAL
ijtc-910	2	13	nugroho, d	ORG
ijtc-910	2	14	s.	PERSON
ijtc-910	2	15	2023	CARDINAL
ijtc-910	4	1	ilomata international journal of tax and accounting	ORG
ijtc-910	4	2	4(4	CARDINAL
ijtc-910	4	3	799-812	CARDINAL
ijtc-910	7	1	2022	CARDINAL
ijtc-910	7	2	2017-2022	CARDINAL
ijtc-910	16	1	4.0	CARDINAL
ijtc-910	18	1	13	CARDINAL
ijtc-910	18	2	birindelli et al.	PERSON
ijtc-910	18	3	2019	DATE
ijtc-910	20	1	mailto:santyonug@gmail.com	NORP
ijtc-910	20	2	ilomata international journal of tax & accounting	ORG
ijtc-910	22	1	2021	CARDINAL
ijtc-910	23	1	three	CARDINAL
ijtc-910	25	1	2018	DATE
ijtc-910	25	2	jo et al.	PERSON
ijtc-910	25	3	2015	DATE
ijtc-910	25	4	aramburu & pescador	ORG
ijtc-910	25	5	2019	DATE
ijtc-910	27	1	giannarakis & theotokas	ORG
ijtc-910	27	2	2011	DATE
ijtc-910	28	1	cordeiro et al.	PERSON
ijtc-910	28	2	2020	DATE
ijtc-910	30	1	2023	CARDINAL
ijtc-910	31	1	2019	DATE
ijtc-910	32	1	2018	DATE
ijtc-910	32	2	ferramosca & verona	ORG
ijtc-910	32	3	2020	DATE
ijtc-910	34	1	2018	DATE
ijtc-910	35	1	2021	CARDINAL
ijtc-910	39	1	huang	PERSON
ijtc-910	39	2	2019	DATE
ijtc-910	39	3	21	CARDINAL
ijtc-910	40	1	cordeiro et al.	PERSON
ijtc-910	40	2	2020	DATE
ijtc-910	42	1	801	CARDINAL
ijtc-910	42	2	ilomata international journal of tax & accounting	ORG
ijtc-910	43	1	nugroho et al	LOC
ijtc-910	43	2	2023	CARDINAL
ijtc-910	45	1	luo et al.	PERSON
ijtc-910	45	2	2022	CARDINAL
ijtc-910	45	3	2022	CARDINAL
ijtc-910	49	1	nugroho et al	LOC
ijtc-910	49	2	2023	CARDINAL
ijtc-910	56	1	2023	CARDINAL
ijtc-910	57	1	recent years	DATE
ijtc-910	57	2	arnaboldi et al.	ORG
ijtc-910	57	3	2020	DATE
ijtc-910	58	1	csr	ORG
ijtc-910	58	2	byron & post	ORG
ijtc-910	58	3	2016	DATE
ijtc-910	58	4	rao & tilt	ORG
ijtc-910	58	5	2016	DATE
ijtc-910	58	6	yasser et al.	PERSON
ijtc-910	58	7	2017	DATE
ijtc-910	59	1	csr	ORG
ijtc-910	59	2	lu & herremans	ORG
ijtc-910	59	3	2019	DATE
ijtc-910	61	1	annual	DATE
ijtc-910	62	1	2019	DATE
ijtc-910	64	1	2018	DATE
ijtc-910	65	1	2019	DATE
ijtc-910	65	2	nadeem et al.	PERSON
ijtc-910	65	3	2017	DATE
ijtc-910	66	1	reyes bastidas & del briano-turrent	ORG
ijtc-910	66	2	2018	DATE
ijtc-910	67	1	garcia-meca	PERSON
ijtc-910	67	2	al.	PERSON
ijtc-910	67	3	2015	DATE
ijtc-910	67	4	owen & temesvary	ORG
ijtc-910	67	5	2018	DATE
ijtc-910	68	1	2018	DATE
ijtc-910	70	1	802	CARDINAL
ijtc-910	70	2	ilomata international journal of tax & accounting	ORG
ijtc-910	70	3	european	NORP
ijtc-910	70	4	2020	DATE
ijtc-910	71	1	the past few years	DATE
ijtc-910	71	2	2021	CARDINAL
ijtc-910	73	1	two	CARDINAL
ijtc-910	75	1	2022	CARDINAL
ijtc-910	76	1	al-matari	PERSON
ijtc-910	76	2	2022	CARDINAL
ijtc-910	76	3	nugroho et al	FAC
ijtc-910	76	4	2023	CARDINAL
ijtc-910	81	1	2022	CARDINAL
ijtc-910	82	1	27	CARDINAL
ijtc-910	82	2	2017 2022	CARDINAL
ijtc-910	83	1	the indonesia stock exchange	ORG
ijtc-910	84	1	five	CARDINAL
ijtc-910	84	2	indonesia	GPE
ijtc-910	84	3	indonesia	GPE
ijtc-910	84	4	sahabat sampoerna	ORG
ijtc-910	84	5	bca syariah	ORG
ijtc-910	84	6	bca digital bank	ORG
ijtc-910	85	1	1	CARDINAL
ijtc-910	85	2	1	CARDINAL
ijtc-910	86	1	1	CARDINAL
ijtc-910	86	2	2	CARDINAL
ijtc-910	86	3	3	CARDINAL
ijtc-910	86	4	5	CARDINAL
ijtc-910	86	5	8	CARDINAL
ijtc-910	86	6	negara 9	CARDINAL
ijtc-910	86	7	10	CARDINAL
ijtc-910	86	8	indonesia	GPE
ijtc-910	86	9	11	CARDINAL
ijtc-910	86	10	cimb	ORG
ijtc-910	86	11	12	CARDINAL
ijtc-910	86	12	keb hana bank	PERSON
ijtc-910	86	13	13	CARDINAL
ijtc-910	87	1	mayapada internasional https://www.ilomata.org/index.php/ijtc	ORG
ijtc-910	87	2	803	CARDINAL
ijtc-910	87	3	ilomata international journal of tax & accounting	ORG
ijtc-910	88	1	14	CARDINAL
ijtc-910	89	1	commonwealth bank	ORG
ijtc-910	89	2	15	CARDINAL
ijtc-910	91	1	artha	GPE
ijtc-910	91	2	indonesia 17	DATE
ijtc-910	92	1	mnc	ORG
ijtc-910	92	2	18	CARDINAL
ijtc-910	93	1	19	CARDINAL
ijtc-910	94	1	bank	ORG
ijtc-910	94	2	indonesia 20	ORG
ijtc-910	95	1	bank raya	ORG
ijtc-910	95	2	indonesia 21	DATE
ijtc-910	96	1	22	CARDINAL
ijtc-910	97	1	bank	ORG
ijtc-910	97	2	2022	CARDINAL
ijtc-910	97	3	annual	DATE
ijtc-910	98	1	four	CARDINAL
ijtc-910	99	1	1	CARDINAL
ijtc-910	100	1	0	CARDINAL
ijtc-910	102	1	2021	CARDINAL
ijtc-910	103	1	2	CARDINAL
ijtc-910	103	2	2	CARDINAL
ijtc-910	104	1	1	CARDINAL
ijtc-910	104	2	0	CARDINAL
ijtc-910	104	3	1	CARDINAL
ijtc-910	104	4	0	CARDINAL
ijtc-910	104	5	1	CARDINAL
ijtc-910	104	6	at least 3	CARDINAL
ijtc-910	104	7	0	CARDINAL
ijtc-910	104	8	2021	CARDINAL
ijtc-910	105	1	indonesia	GPE
ijtc-910	105	2	two	CARDINAL
ijtc-910	106	1	al-matari	PERSON
ijtc-910	107	1	2022	CARDINAL
ijtc-910	107	2	2021	CARDINAL
ijtc-910	107	3	birindelli et al.	PERSON
ijtc-910	107	4	2019	DATE
ijtc-910	108	1	three	CARDINAL
ijtc-910	108	2	pls	NORP
ijtc-910	109	1	two	CARDINAL
ijtc-910	109	2	anita 804	PERSON
ijtc-910	109	3	ilomata international journal of tax & accounting	ORG
ijtc-910	110	1	17	CARDINAL
ijtc-910	110	2	kki	PERSON
ijtc-910	110	3	+ β1w_comi	GPE
ijtc-910	110	4	t + β2w_diri	DATE
ijtc-910	111	1	t + β4bsi	DATE
ijtc-910	111	2	t + β6cmwi	DATE
ijtc-910	112	1	t + β9opi	DATE
ijtc-910	112	2	t +	GPE
ijtc-910	112	3	+ β1w_comi	GPE
ijtc-910	112	4	t + β2w_diri	DATE
ijtc-910	112	5	t + β3bzi	DATE
ijtc-910	112	6	t + β4bsi	DATE
ijtc-910	112	7	t + β6cmwi	DATE
ijtc-910	112	8	t + β7liki	DATE
ijtc-910	112	9	t + β9opi	DATE
ijtc-910	112	10	2	CARDINAL
ijtc-910	112	11	kli	PERSON
ijtc-910	112	12	+ β1w_comi	GPE
ijtc-910	112	13	t + β2w_diri	DATE
ijtc-910	112	14	t + β3bzi	DATE
ijtc-910	112	15	t + β4bsi	DATE
ijtc-910	112	16	t + β6cmwi	DATE
ijtc-910	112	17	t + β7liki	DATE
ijtc-910	112	18	t + β9opi	DATE
ijtc-910	112	19	t +	GPE
ijtc-910	112	20	3	CARDINAL
ijtc-910	112	21	kli	PERSON
ijtc-910	112	22	+ β1w_comi	GPE
ijtc-910	112	23	t + β2w_diri	DATE
ijtc-910	112	24	t + β3bzi	DATE
ijtc-910	112	25	t + β4bsi	DATE
ijtc-910	112	26	t + β6cmwi	DATE
ijtc-910	112	27	t + β7liki	DATE
ijtc-910	112	28	t + β9opi	DATE
ijtc-910	112	29	4	CARDINAL
ijtc-910	112	30	1	CARDINAL
ijtc-910	112	31	2	CARDINAL
ijtc-910	112	32	pls	ORG
ijtc-910	114	1	3	CARDINAL
ijtc-910	115	1	rem	ORG
ijtc-910	115	2	1	CARDINAL
ijtc-910	115	3	2	CARDINAL
ijtc-910	116	1	1	CARDINAL
ijtc-910	116	2	0.0054	CARDINAL
ijtc-910	116	3	2	CARDINAL
ijtc-910	116	4	0.2035	CARDINAL
ijtc-910	116	5	rem	ORG
ijtc-910	116	6	1	CARDINAL
ijtc-910	116	7	gls	ORG
ijtc-910	117	1	3	CARDINAL
ijtc-910	117	2	4	CARDINAL
ijtc-910	118	1	3	CARDINAL
ijtc-910	119	1	4	CARDINAL
ijtc-910	120	1	3	CARDINAL
ijtc-910	120	2	max	PERSON
ijtc-910	122	1	132	CARDINAL
ijtc-910	123	1	132	CARDINAL
ijtc-910	123	2	1	CARDINAL
ijtc-910	124	1	132	CARDINAL
ijtc-910	124	2	66.66667	CARDINAL
ijtc-910	124	3	16.67081	CARDINAL
ijtc-910	125	1	132	CARDINAL
ijtc-910	125	2	100	CARDINAL
ijtc-910	125	3	17.92715 17.52137	CARDINAL
ijtc-910	125	4	132	CARDINAL
ijtc-910	127	1	132	CARDINAL
ijtc-910	127	2	5.184855 bs	MONEY
ijtc-910	127	3	132	CARDINAL
ijtc-910	128	1	132	CARDINAL
ijtc-910	129	1	132	CARDINAL
ijtc-910	129	2	132	CARDINAL
ijtc-910	129	3	1.03091	CARDINAL
ijtc-910	129	4	132	CARDINAL
ijtc-910	130	1	132 .000182 .181121	MONEY
ijtc-910	131	1	2023	CARDINAL
ijtc-910	131	2	805	CARDINAL
ijtc-910	131	3	ilomata international journal of tax & accounting	ORG
ijtc-910	131	4	1	CARDINAL
ijtc-910	131	5	0.005	CARDINAL
ijtc-910	131	6	0.05	CARDINAL
ijtc-910	134	1	2	CARDINAL
ijtc-910	134	2	0.394	CARDINAL
ijtc-910	134	3	0.712	CARDINAL
ijtc-910	135	1	3	CARDINAL
ijtc-910	135	2	w_com	ORG
ijtc-910	135	3	0.05	CARDINAL
ijtc-910	136	1	4	CARDINAL
ijtc-910	136	2	0.010	CARDINAL
ijtc-910	137	1	4	CARDINAL
ijtc-910	137	2	1	CARDINAL
ijtc-910	137	3	2	CARDINAL
ijtc-910	137	4	3	CARDINAL
ijtc-910	137	5	4 kk kk kl kl	QUANTITY
ijtc-910	137	6	0.019	CARDINAL
ijtc-910	137	7	0.121	CARDINAL
ijtc-910	137	8	0.167	CARDINAL
ijtc-910	137	9	0.346	CARDINAL
ijtc-910	138	1	0.005	CARDINAL
ijtc-910	138	2	0.049	CARDINAL
ijtc-910	138	3	0.075	CARDINAL
ijtc-910	138	4	1.04113	CARDINAL
ijtc-910	138	5	0.079	CARDINAL
ijtc-910	138	6	0.141	CARDINAL
ijtc-910	138	7	0.246	CARDINAL
ijtc-910	138	8	0.117	CARDINAL
ijtc-910	138	9	0.584	CARDINAL
ijtc-910	139	1	0.010	CARDINAL
ijtc-910	139	2	1.83768	CARDINAL
ijtc-910	139	3	0.666	CARDINAL
ijtc-910	140	1	0.013	CARDINAL
ijtc-910	141	1	1.484573	CARDINAL
ijtc-910	141	2	1.51002) bs	MONEY
ijtc-910	142	1	0.100	CARDINAL
ijtc-910	142	2	0.013	CARDINAL
ijtc-910	142	3	0.010	CARDINAL
ijtc-910	142	4	0.514	CARDINAL
ijtc-910	142	5	0.465	CARDINAL
ijtc-910	142	6	0.803	CARDINAL
ijtc-910	142	7	1.370455	CARDINAL
ijtc-910	142	8	0.908	CARDINAL
ijtc-910	142	9	1.18531	CARDINAL
ijtc-910	142	10	0.231	CARDINAL
ijtc-910	142	11	0.343	CARDINAL
ijtc-910	142	12	0.072	CARDINAL
ijtc-910	142	13	0.208	CARDINAL
ijtc-910	142	14	5.347984	ORG
ijtc-910	142	15	0.008	CARDINAL
ijtc-910	142	16	0.066	CARDINAL
ijtc-910	142	17	0.501	CARDINAL
ijtc-910	142	18	0.243	CARDINAL
ijtc-910	142	19	0.091	CARDINAL
ijtc-910	142	20	0.201	CARDINAL
ijtc-910	142	21	0.929	CARDINAL
ijtc-910	142	22	1.333443	CARDINAL
ijtc-910	142	23	0.859	CARDINAL
ijtc-910	142	24	0.030	CARDINAL
ijtc-910	142	25	0.694	CARDINAL
ijtc-910	142	26	0.714	CARDINAL
ijtc-910	142	27	58.98655	CARDINAL
ijtc-910	142	28	0.272	CARDINAL
ijtc-910	142	29	744907.3	CARDINAL
ijtc-910	142	30	58.39	CARDINAL
ijtc-910	142	31	2023	CARDINAL
ijtc-910	142	32	10%	PERCENT
ijtc-910	142	33	5%	PERCENT
ijtc-910	142	34	1%	PERCENT
ijtc-910	142	35	1	CARDINAL
ijtc-910	143	1	806	CARDINAL
ijtc-910	143	2	ilomata international journal of tax & accounting	ORG
ijtc-910	143	3	2021	CARDINAL
ijtc-910	145	1	martinez et al.	PERSON
ijtc-910	145	2	2019	DATE
ijtc-910	147	1	adams & ferreira	ORG
ijtc-910	147	2	2009	DATE
ijtc-910	148	1	2021	CARDINAL
ijtc-910	150	1	2019	DATE
ijtc-910	151	1	jabari & muhamad	ORG
ijtc-910	151	2	2021	DATE
ijtc-910	153	1	adams et al.	PERSON
ijtc-910	153	2	2015	DATE
ijtc-910	153	3	farag & mallin	ORG
ijtc-910	153	4	2017	DATE
ijtc-910	156	1	al-matari	PERSON
ijtc-910	156	2	2022	CARDINAL
ijtc-910	156	3	nugroho et al.	GPE
ijtc-910	156	4	2023	CARDINAL
ijtc-910	159	1	al-matari	PERSON
ijtc-910	159	2	2022	CARDINAL
ijtc-910	160	1	1	CARDINAL
ijtc-910	161	1	nadeem	PERSON
ijtc-910	161	2	2020	DATE
ijtc-910	161	3	nguyen et al	PERSON
ijtc-910	162	1	2021	CARDINAL
ijtc-910	163	1	2013	DATE
ijtc-910	163	2	2016	DATE
ijtc-910	164	1	reyes bastidas & del briano-turrent	ORG
ijtc-910	164	2	2018	DATE
ijtc-910	165	1	cordeiro et al.	PERSON
ijtc-910	165	2	2020	DATE
ijtc-910	168	1	indonesia	GPE
ijtc-910	168	2	anita 807	LAW
ijtc-910	168	3	ilomata international journal of tax & accounting	ORG
ijtc-910	169	1	2010	DATE
ijtc-910	169	2	torchia et al.	PERSON
ijtc-910	169	3	2011	DATE
ijtc-910	171	1	3	CARDINAL
ijtc-910	171	2	indonesian	NORP
ijtc-910	171	3	less than 20%	PERCENT
ijtc-910	174	1	2021	CARDINAL
ijtc-910	175	1	one	CARDINAL
ijtc-910	176	1	deng et al.	PERSON
ijtc-910	176	2	2019	DATE
ijtc-910	177	1	dorfleitner & braun	ORG
ijtc-910	177	2	2019	DATE
ijtc-910	178	1	wang et al.	PERSON
ijtc-910	178	2	2021	CARDINAL
ijtc-910	179	1	nugroho et al	LOC
ijtc-910	179	2	2023	CARDINAL
ijtc-910	181	1	li et al	PERSON
ijtc-910	182	1	2017	CARDINAL
ijtc-910	185	1	wibowo & lasdi	ORG
ijtc-910	185	2	2022	CARDINAL
ijtc-910	189	1	808	CARDINAL
ijtc-910	189	2	ilomata international journal of tax & accounting	ORG
ijtc-910	193	1	indonesia	GPE
ijtc-910	195	1	indonesia	GPE
ijtc-910	196	1	indonesia	GPE
ijtc-910	200	1	pdp	ORG
ijtc-910	200	2	fiscal year	DATE
ijtc-910	200	3	2023	CARDINAL
ijtc-910	201	1	adams	PERSON
ijtc-910	201	2	r. b.	PERSON
ijtc-910	201	3	de haan	ORG
ijtc-910	201	4	j.	GPE
ijtc-910	201	5	s., & van ees, h. (	ORG
ijtc-910	201	6	2015	CARDINAL
ijtc-910	203	1	23(2	CARDINAL
ijtc-910	203	2	adams	ORG
ijtc-910	203	3	r. b.	PERSON
ijtc-910	203	4	2009	DATE
ijtc-910	205	1	journal of financial economics	ORG
ijtc-910	205	2	291–309	CARDINAL
ijtc-910	206	1	ajaz, a.	ORG
ijtc-910	206	2	z., & sarfraz	ORG
ijtc-910	206	3	2020	DATE
ijtc-910	208	1	logforum	PERSON
ijtc-910	208	2	16(1	CARDINAL
ijtc-910	208	3	61–74	CARDINAL
ijtc-910	209	1	https://doi.org/10.17270/j.log.2019.376 akhmetshin	PERSON
ijtc-910	209	2	danchikov	PERSON
ijtc-910	209	3	polyanskaya	PERSON
ijtc-910	209	4	t.	GPE
ijtc-910	209	5	plaskova	GPE
ijtc-910	209	6	n.	PERSON
ijtc-910	209	7	n., & zhiltsov	ORG
ijtc-910	209	8	2018	DATE
ijtc-910	211	1	8(8	CARDINAL
ijtc-910	213	1	al-matari	PERSON
ijtc-910	213	2	e. m.	PERSON
ijtc-910	213	3	mgammal	PERSON
ijtc-910	213	4	m. h.	PERSON
ijtc-910	213	5	alosaimi	NORP
ijtc-910	213	6	m. h.	PERSON
ijtc-910	213	7	alruwaili	PERSON
ijtc-910	213	8	t. f., & al-bogami	ORG
ijtc-910	213	9	s.	PERSON
ijtc-910	213	10	2022	CARDINAL
ijtc-910	214	1	saudi arabia	GPE
ijtc-910	215	1	10750	DATE
ijtc-910	216	1	anita 809	FAC
ijtc-910	216	2	ilomata international journal of tax & accounting	ORG
ijtc-910	216	3	i. a.	PERSON
ijtc-910	216	4	& pescador	ORG
ijtc-910	216	5	i. g.	PERSON
ijtc-910	216	6	2019	DATE
ijtc-910	218	1	journal of business ethics	ORG
ijtc-910	218	2	154(3	CARDINAL
ijtc-910	218	3	701–719	DATE
ijtc-910	219	1	casu	NORP
ijtc-910	219	2	b.	PERSON
ijtc-910	219	3	a.	GPE
ijtc-910	219	4	kalotychou	GPE
ijtc-910	219	5	a.	PERSON
ijtc-910	219	6	2021	CARDINAL
ijtc-910	222	1	casu	NORP
ijtc-910	222	2	b.	PERSON
ijtc-910	222	3	kalotychou	GPE
ijtc-910	222	4	a.	PERSON
ijtc-910	222	5	2020	DATE
ijtc-910	223	1	eu	ORG
ijtc-910	224	1	the european journal of finance	ORG
ijtc-910	224	2	26(10	CARDINAL
ijtc-910	224	3	897–924	CARDINAL
ijtc-910	225	1	bătae, o. m.	PERSON
ijtc-910	225	2	d., & feleagă	ORG
ijtc-910	225	3	l.	PERSON
ijtc-910	225	4	2021	CARDINAL
ijtc-910	226	1	european	NORP
ijtc-910	227	1	290	CARDINAL
ijtc-910	227	2	125791	DATE
ijtc-910	228	1	rahman	PERSON
ijtc-910	228	2	n., & post	ORG
ijtc-910	228	3	2010	DATE
ijtc-910	230	1	journal of business ethics	ORG
ijtc-910	230	2	207	CARDINAL
ijtc-910	230	3	221	CARDINAL
ijtc-910	231	1	https://doi.org/10.1007/s10551-010-0505-2 biduri	PERSON
ijtc-910	231	2	s.	PERSON
ijtc-910	231	3	maryanti	ORG
ijtc-910	231	4	e., ahmed	PERSON
ijtc-910	231	5	e. r.	PERSON
ijtc-910	232	1	2023	CARDINAL
ijtc-910	234	1	jurnal akuntansi	PERSON
ijtc-910	234	2	203–218	CARDINAL
ijtc-910	235	1	a. p.,	PERSON
ijtc-910	235	2	m. (	PERSON
ijtc-910	235	3	2019	DATE
ijtc-910	238	1	i.	PERSON
ijtc-910	238	2	2013	DATE
ijtc-910	240	1	journal of business ethics	ORG
ijtc-910	240	2	113(2	CARDINAL
ijtc-910	240	3	185–197	CARDINAL
ijtc-910	241	1	byron	PERSON
ijtc-910	241	2	k., & post	ORG
ijtc-910	241	3	2016	DATE
ijtc-910	243	1	24(4	CARDINAL
ijtc-910	243	2	428–442	CARDINAL
ijtc-910	244	1	e., & torluccio	ORG
ijtc-910	244	2	2021	CARDINAL
ijtc-910	247	1	71	CARDINAL
ijtc-910	247	2	101560	DATE
ijtc-910	248	1	https://doi.org/10.1016/j.jcorpfin.2020.101560 cordeiro	PERSON
ijtc-910	248	2	j. j.	PERSON
ijtc-910	248	3	g., & tutore	ORG
ijtc-910	248	4	i.	PERSON
ijtc-910	248	5	2020	DATE
ijtc-910	250	1	29(3	CARDINAL
ijtc-910	250	2	1127–1144	CARDINAL
ijtc-910	251	1	s.	GPE
ijtc-910	251	2	mcdonnell	GPE
ijtc-910	251	3	m. h.	PERSON
ijtc-910	251	4	ghai	PERSON
ijtc-910	251	5	s., & scruggs	ORG
ijtc-910	251	6	j. (	PERSON
ijtc-910	251	7	2019	DATE
ijtc-910	253	1	harvard business review	ORG
ijtc-910	253	2	27	CARDINAL
ijtc-910	254	1	cucari	ORG
ijtc-910	254	2	n.	PERSON
ijtc-910	254	3	esposito de falco	PERSON
ijtc-910	254	4	s., & orlando	ORG
ijtc-910	254	5	2018	DATE
ijtc-910	255	1	italian	NORP
ijtc-910	256	1	810	CARDINAL
ijtc-910	256	2	ilomata international journal of tax & accounting	ORG
ijtc-910	256	3	25(3	CARDINAL
ijtc-910	256	4	250–266	CARDINAL
ijtc-910	257	1	x.	GPE
ijtc-910	257	2	huang	PERSON
ijtc-910	257	3	x.	GPE
ijtc-910	257	4	2019	DATE
ijtc-910	258	1	china	GPE
ijtc-910	260	1	dorfleitner	ORG
ijtc-910	260	2	g., & braun	ORG
ijtc-910	260	3	2019	DATE
ijtc-910	262	1	europe	LOC
ijtc-910	263	1	palgrave macmillan	PERSON
ijtc-910	263	2	cham	ORG
ijtc-910	263	3	207–237	CARDINAL
ijtc-910	264	1	european	NORP
ijtc-910	265	1	2020	DATE
ijtc-910	267	1	h., & mallin	ORG
ijtc-910	267	2	2017	CARDINAL
ijtc-910	268	1	european	NORP
ijtc-910	269	1	49	DATE
ijtc-910	269	2	98–112	CARDINAL
ijtc-910	269	3	ferramosca	ORG
ijtc-910	269	4	s., & verona	ORG
ijtc-910	269	5	2020	DATE
ijtc-910	270	1	1973–2018	DATE
ijtc-910	271	1	27(1	CARDINAL
ijtc-910	271	2	178–203	CARDINAL
ijtc-910	272	1	2018	DATE
ijtc-910	273	1	csr	ORG
ijtc-910	273	2	business & society	ORG
ijtc-910	274	1	s., mazzù	ORG
ijtc-910	274	2	s.	GPE
ijtc-910	274	3	naciti	GPE
ijtc-910	274	4	2021	CARDINAL
ijtc-910	276	1	29(1	CARDINAL
ijtc-910	276	2	161–174	CARDINAL
ijtc-910	277	1	https://doi.org/10.1002/csr.2191 gangi	PERSON
ijtc-910	277	2	a.	PERSON
ijtc-910	277	3	d’angelo	PERSON
ijtc-910	277	4	e., & daniele	ORG
ijtc-910	277	5	l. m.	PERSON
ijtc-910	277	6	2018	DATE
ijtc-910	280	1	garcia-meca	PERSON
ijtc-910	280	2	m.	PERSON
ijtc-910	280	3	garcia-sanchez	PERSON
ijtc-910	280	4	i. m.	PERSON
ijtc-910	280	5	j. (	ORG
ijtc-910	280	6	2015	CARDINAL
ijtc-910	282	1	53	DATE
ijtc-910	282	2	202–214	CARDINAL
ijtc-910	283	1	i. (	PERSON
ijtc-910	283	2	2011	DATE
ijtc-910	285	1	3(1	CARDINAL
ijtc-910	285	2	2–10	CARDINAL
ijtc-910	286	1	a., & ingersoll	ORG
ijtc-910	286	2	a. r.	PERSON
ijtc-910	286	3	2016	DATE
ijtc-910	289	1	495–511	CARDINAL
ijtc-910	290	1	https://doi.org/10.1002/bse.1879 gulzar	PERSON
ijtc-910	290	2	m. a.	PERSON
ijtc-910	290	3	cherian	ORG
ijtc-910	290	4	j., hwang	PERSON
ijtc-910	290	5	j., jiang	GPE
ijtc-910	290	6	m. s.	PERSON
ijtc-910	290	7	2019	DATE
ijtc-910	291	1	csr	ORG
ijtc-910	291	2	chinese	NORP
ijtc-910	292	1	11(2	CARDINAL
ijtc-910	292	2	307	CARDINAL
ijtc-910	293	1	811	CARDINAL
ijtc-910	293	2	ilomata international journal of tax & accounting	ORG
ijtc-910	293	3	j., kent	ORG
ijtc-910	293	4	j., & chapple	ORG
ijtc-910	293	5	l.	PERSON
ijtc-910	293	6	2019	DATE
ijtc-910	295	1	59	CARDINAL
ijtc-910	295	2	277–308	CARDINAL
ijtc-910	296	1	https://doi.org/10.1111/acfi.12258 huang	PERSON
ijtc-910	296	2	d. z. x.	PERSON
ijtc-910	296	3	2019	DATE
ijtc-910	299	1	financ	ORG
ijtc-910	299	2	acfi	ORG
ijtc-910	300	1	jabari	PERSON
ijtc-910	300	2	h. n.	PERSON
ijtc-910	300	3	muhamad	PERSON
ijtc-910	300	4	r.	PERSON
ijtc-910	300	5	2021	CARDINAL
ijtc-910	301	1	islamic	NORP
ijtc-910	302	1	journal of financial	ORG
ijtc-910	302	2	19(3	DATE
ijtc-910	302	3	412–433	CARDINAL
ijtc-910	303	1	https://doi.org/10.1108/jfra03-2020-0061 jo	ORG
ijtc-910	303	2	h.	PERSON
ijtc-910	303	3	kim	PERSON
ijtc-910	303	4	2015	DATE
ijtc-910	305	1	journal of business ethics	ORG
ijtc-910	305	2	131(2	CARDINAL
ijtc-910	305	3	257–284	CARDINAL
ijtc-910	306	1	https://doi.org/10.1007/s10551‐015‐3005‐6 li	PERSON
ijtc-910	306	2	j., zhao	PERSON
ijtc-910	306	3	f.	PERSON
ijtc-910	306	4	chen, s.,	PERSON
ijtc-910	306	5	jiang	GPE
ijtc-910	306	6	w.	PERSON
ijtc-910	306	7	liu	PERSON
ijtc-910	306	8	t., & shi	ORG
ijtc-910	306	9	2017	CARDINAL
ijtc-910	308	1	306–315	CARDINAL
ijtc-910	309	1	https://doi.org/10.1002/bse.1918 lu	PERSON
ijtc-910	309	2	j., & herremans	ORG
ijtc-910	309	3	i. m.	PERSON
ijtc-910	309	4	2019	DATE
ijtc-910	312	1	ali	PERSON
ijtc-910	312	2	k.	PERSON
ijtc-910	312	3	2019	DATE
ijtc-910	314	1	38(1	CARDINAL
ijtc-910	315	1	luo	PERSON
ijtc-910	315	2	s.	PERSON
ijtc-910	315	3	sun	PERSON
ijtc-910	315	4	zhou	PERSON
ijtc-910	315	5	r.	PERSON
ijtc-910	315	6	2022	CARDINAL
ijtc-910	317	1	china	GPE
ijtc-910	318	1	82	CARDINAL
ijtc-910	319	1	rizopoulos,	PERSON
ijtc-910	319	2	e., & zachariadis	ORG
ijtc-910	319	3	2022	CARDINAL
ijtc-910	321	1	81	DATE
ijtc-910	322	1	nadeem	PERSON
ijtc-910	322	2	2020	DATE
ijtc-910	324	1	journal of business ethics	ORG
ijtc-910	325	1	m., zaman	PERSON
ijtc-910	325	2	r., & saleem	ORG
ijtc-910	325	3	i.	PERSON
ijtc-910	325	4	2017	CARDINAL
ijtc-910	326	1	australian securities exchange	ORG
ijtc-910	327	1	149	CARDINAL
ijtc-910	327	2	874–885	CARDINAL
ijtc-910	328	1	t. h. h.	ORG
ijtc-910	328	2	m. h.	PERSON
ijtc-910	328	3	c. g.	PERSON
ijtc-910	328	4	2021	CARDINAL
ijtc-910	329	1	china	GPE
ijtc-910	331	1	https://doi.org/10.1002/bse.2748 nugroho	PERSON
ijtc-910	331	2	d. s.	PERSON
ijtc-910	331	3	valencia	GPE
ijtc-910	331	4	c., & aina	ORG
ijtc-910	331	5	r.	PERSON
ijtc-910	331	6	2023	CARDINAL
ijtc-910	333	1	medan international conference economics	ORG
ijtc-910	333	2	1	CARDINAL
ijtc-910	333	3	645–654	CARDINAL
ijtc-910	334	1	812	CARDINAL
ijtc-910	334	2	ilomata international journal of tax & accounting	ORG
ijtc-910	334	3	owen, a. l., & temesvary	ORG
ijtc-910	334	4	j. (	ORG
ijtc-910	334	5	2018	DATE
ijtc-910	336	1	90	CARDINAL
ijtc-910	336	2	50–63	CARDINAL
ijtc-910	336	3	rao	ORG
ijtc-910	336	4	k. k.	PERSON
ijtc-910	336	5	2016	CARDINAL
ijtc-910	338	1	138(2	DATE
ijtc-910	338	2	327	CARDINAL
ijtc-910	338	3	324	CARDINAL
ijtc-910	340	1	ren	PERSON
ijtc-910	340	2	x.	GPE
ijtc-910	340	3	g. s.	PERSON
ijtc-910	340	4	jindal, a., batth	PERSON
ijtc-910	340	5	r. s.	PERSON
ijtc-910	340	6	2021	CARDINAL
ijtc-910	342	1	j. reyes bastidas	PERSON
ijtc-910	342	2	del briano-turrent	PERSON
ijtc-910	342	3	2018	DATE
ijtc-910	343	1	evidencia en empresas cotizadas de colombia	ORG
ijtc-910	344	1	colombia	GPE
ijtc-910	346	1	sahay	PERSON
ijtc-910	346	2	r.	NORP
ijtc-910	346	3	m.	PERSON
ijtc-910	346	4	barajas, a.	ORG
ijtc-910	346	5	kyobe	GPE
ijtc-910	346	6	mitra	PERSON
ijtc-910	346	7	s., & yousefi	ORG
ijtc-910	346	8	s. r.	PERSON
ijtc-910	346	9	2017	CARDINAL
ijtc-910	350	1	2015	DATE
ijtc-910	352	1	22(6	CARDINAL
ijtc-910	352	2	334–345	CARDINAL
ijtc-910	353	1	https://doi.org/10.1002/csr.1349 talavera	PERSON
ijtc-910	353	2	s., & zhang	ORG
ijtc-910	353	3	2018	DATE
ijtc-910	355	1	55	DATE
ijtc-910	356	1	torchia	PERSON
ijtc-910	356	2	m., calabro, a., & huse	ORG
ijtc-910	356	3	m. (	PERSON
ijtc-910	356	4	2011	DATE
ijtc-910	358	1	journal of business ethics	ORG
ijtc-910	358	2	102(2	CARDINAL
ijtc-910	358	3	299–317	CARDINAL
ijtc-910	359	1	valls martinez	PERSON
ijtc-910	359	2	m. d. c.	PERSON
ijtc-910	359	3	cruz rambaud	PERSON
ijtc-910	359	4	s., & parra oller	ORG
ijtc-910	359	5	i. m.	PERSON
ijtc-910	359	6	2019	DATE
ijtc-910	361	1	26(6	CARDINAL
ijtc-910	361	2	1539–1553	DATE
ijtc-910	362	1	wang	PERSON
ijtc-910	362	2	b.	PERSON
ijtc-910	362	3	wang	GPE
ijtc-910	362	4	z.	PERSON
ijtc-910	362	5	j., & zhang	ORG
ijtc-910	362	6	x. t.	PERSON
ijtc-910	362	7	2021	CARDINAL
ijtc-910	364	1	13(7	CARDINAL
ijtc-910	365	1	https://doi.org/10.3390/su13073653 wibowo	PERSON
ijtc-910	365	2	h. h., & lasdi	ORG
ijtc-910	365	3	l.	PERSON
ijtc-910	365	4	2022	CARDINAL
ijtc-910	367	1	akrual	PERSON
ijtc-910	367	2	jurnal akuntansi	PERSON
ijtc-910	367	3	13(2	CARDINAL
ijtc-910	367	4	227–239	DATE
ijtc-910	368	1	https://doi.org/10.26740/jaj.v13n2.p227-239 yasser	PERSON
ijtc-910	368	2	q. r.	PERSON
ijtc-910	368	3	al mamun	PERSON
ijtc-910	368	4	a., & ahmed	ORG
ijtc-910	368	5	i.	PERSON
ijtc-910	368	6	2017	CARDINAL
ijtc-910	369	1	asia pacific.	LOC
ijtc-910	370	1	24(3	CARDINAL
ijtc-910	370	2	210–221	CARDINAL