id	sid	eid	entity	type
ijtc-975	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-975	1	2	2714-9838	CARDINAL
ijtc-975	1	3	2714-9846	CARDINAL
ijtc-975	1	4	5	CARDINAL
ijtc-975	1	5	1	CARDINAL
ijtc-975	1	6	january 2024	DATE
ijtc-975	2	1	28-43 28	TIME
ijtc-975	2	2	ilomata international journal of tax & accounting	ORG
ijtc-975	2	3	shabira dwi anggraini1	PERSON
ijtc-975	2	4	eddy suranta2	PERSON
ijtc-975	3	1	indonesia	GPE
ijtc-975	3	2	october 1	DATE
ijtc-975	3	3	2023	CARDINAL
ijtc-975	3	4	december 25	DATE
ijtc-975	3	5	2023	CARDINAL
ijtc-975	3	6	january 31	DATE
ijtc-975	3	7	2024	CARDINAL
ijtc-975	3	8	anggraini	PERSON
ijtc-975	3	9	d.	NORP
ijtc-975	3	10	suranta	GPE
ijtc-975	3	11	e.	PERSON
ijtc-975	3	12	2024	CARDINAL
ijtc-975	5	1	ilomata international journal of tax and accounting	ORG
ijtc-975	5	2	5(1	CARDINAL
ijtc-975	5	3	28	CARDINAL
ijtc-975	6	1	one	CARDINAL
ijtc-975	8	1	2018-2022	DATE
ijtc-975	9	1	128	CARDINAL
ijtc-975	14	1	4.0	CARDINAL
ijtc-975	15	1	four	CARDINAL
ijtc-975	15	2	kaźmierska & jóźwiak	ORG
ijtc-975	15	3	2015	DATE
ijtc-975	15	4	1	CARDINAL
ijtc-975	15	5	2	CARDINAL
ijtc-975	15	6	3	CARDINAL
ijtc-975	15	7	4	CARDINAL
ijtc-975	17	1	29	CARDINAL
ijtc-975	17	2	ilomata international journal of tax & accounting	ORG
ijtc-975	17	3	baker et al.	PERSON
ijtc-975	17	4	2018	DATE
ijtc-975	19	1	one	CARDINAL
ijtc-975	20	1	the indonesia stock exchange	ORG
ijtc-975	20	2	sari & masdupi	ORG
ijtc-975	20	3	2019	DATE
ijtc-975	21	1	two	CARDINAL
ijtc-975	23	1	jensen & meckling	ORG
ijtc-975	23	2	1976	DATE
ijtc-975	24	1	d.d.	GPE
ijtc-975	24	2	pennathur	GPE
ijtc-975	24	3	a.k.	GPE
ijtc-975	24	4	marciniak	PERSON
ijtc-975	24	5	2017	DATE
ijtc-975	24	6	one	CARDINAL
ijtc-975	30	1	l.	PERSON
ijtc-975	30	2	zhou	PERSON
ijtc-975	30	3	2017	DATE
ijtc-975	31	1	javaid et al.	PERSON
ijtc-975	31	2	2023	CARDINAL
ijtc-975	32	1	2022	CARDINAL
ijtc-975	32	2	c. arko et al.	PERSON
ijtc-975	32	3	2014	DATE
ijtc-975	32	4	2022	CARDINAL
ijtc-975	32	5	c. arko et al.	PERSON
ijtc-975	32	6	2014	DATE
ijtc-975	32	7	2022	CARDINAL
ijtc-975	32	8	c. arko et al.	PERSON
ijtc-975	32	9	2014	DATE
ijtc-975	32	10	gill et al.	PERSON
ijtc-975	32	11	2014	DATE
ijtc-975	32	12	srikanth & durga	ORG
ijtc-975	32	13	prasad	ORG
ijtc-975	32	14	2015	DATE
ijtc-975	32	15	ben amar et al	PERSON
ijtc-975	32	16	2018	DATE
ijtc-975	32	17	javaid et al.	PERSON
ijtc-975	32	18	2023	CARDINAL
ijtc-975	32	19	2022	CARDINAL
ijtc-975	32	20	al-kayed	PERSON
ijtc-975	32	21	2017	DATE
ijtc-975	32	22	farooq et al.	PERSON
ijtc-975	32	23	2022	CARDINAL
ijtc-975	32	24	al-kayed	PERSON
ijtc-975	32	25	2017	DATE
ijtc-975	32	26	farooq et al.	PERSON
ijtc-975	32	27	2022	CARDINAL
ijtc-975	32	28	al-kayed	PERSON
ijtc-975	32	29	2017	DATE
ijtc-975	32	30	2023	CARDINAL
ijtc-975	35	1	javaid et al.	PERSON
ijtc-975	35	2	2023	CARDINAL
ijtc-975	36	1	kenneth a. borokhovich & kelly	PERSON
ijtc-975	36	2	r. brunarski & yvette harman & james	ORG
ijtc-975	36	3	b. kehr	PERSON
ijtc-975	36	4	2005	DATE
ijtc-975	36	5	30	CARDINAL
ijtc-975	36	6	ilomata international journal of tax & accounting	ORG
ijtc-975	37	1	ben salah & jarboui	PERSON
ijtc-975	37	2	2022	CARDINAL
ijtc-975	44	1	the indonesia stock trade	ORG
ijtc-975	44	2	2018	DATE
ijtc-975	44	3	2022	CARDINAL
ijtc-975	46	1	nainggolan & karunia	ORG
ijtc-975	46	2	2022	CARDINAL
ijtc-975	47	1	2021	CARDINAL
ijtc-975	49	1	2018	DATE
ijtc-975	50	1	2023	CARDINAL
ijtc-975	51	1	1979a	DATE
ijtc-975	53	1	srikanth & durga	ORG
ijtc-975	53	2	prasad	ORG
ijtc-975	53	3	2015	DATE
ijtc-975	56	1	31	DATE
ijtc-975	56	2	ilomata international journal of tax & accounting	ORG
ijtc-975	56	3	2003	DATE
ijtc-975	56	4	2012	DATE
ijtc-975	57	1	one	CARDINAL
ijtc-975	58	1	jensen & meckling	ORG
ijtc-975	58	2	1976	DATE
ijtc-975	62	1	eddy	PERSON
ijtc-975	62	2	2010	DATE
ijtc-975	66	1	al.	GPE
ijtc-975	66	2	n.d.	GPE
ijtc-975	67	1	2014	DATE
ijtc-975	68	1	2004	DATE
ijtc-975	68	2	nigrini, 2005	DATE
ijtc-975	69	1	aini aman et al.	PERSON
ijtc-975	69	2	2006	DATE
ijtc-975	71	1	agustia & suryani	ORG
ijtc-975	71	2	2018	DATE
ijtc-975	72	1	scott	ORG
ijtc-975	72	2	2003	DATE
ijtc-975	72	3	one	CARDINAL
ijtc-975	72	4	five	CARDINAL
ijtc-975	76	1	32	CARDINAL
ijtc-975	76	2	ilomata international journal of tax & accounting	ORG
ijtc-975	77	1	jensen & meckling	ORG
ijtc-975	77	2	1976	DATE
ijtc-975	78	1	1979	DATE
ijtc-975	78	2	john & williams	ORG
ijtc-975	78	3	1985	DATE
ijtc-975	78	4	ross	PERSON
ijtc-975	78	5	1977	DATE
ijtc-975	82	1	haider et al.	PERSON
ijtc-975	82	2	2012	DATE
ijtc-975	82	3	chansarn & chansarn	ORG
ijtc-975	82	4	2016	DATE
ijtc-975	82	5	ben amar et al	PERSON
ijtc-975	82	6	2018	DATE
ijtc-975	82	7	2018	DATE
ijtc-975	82	8	lopes, 2020	ORG
ijtc-975	85	1	fanani & sari	ORG
ijtc-975	85	2	2022	CARDINAL
ijtc-975	88	1	nguyen et al	PERSON
ijtc-975	88	2	2021	CARDINAL
ijtc-975	88	3	2021	CARDINAL
ijtc-975	89	1	ben amar et al.	PERSON
ijtc-975	89	2	2018	DATE
ijtc-975	90	1	yang & krishnan	ORG
ijtc-975	90	2	2005	DATE
ijtc-975	90	3	krishnan & lee	ORG
ijtc-975	90	4	2009	DATE
ijtc-975	90	5	2012	DATE
ijtc-975	90	6	badolato et al.	PERSON
ijtc-975	90	7	2014	DATE
ijtc-975	91	1	2018	DATE
ijtc-975	91	2	noor laila fitriana	PERSON
ijtc-975	92	1	indra wijaya kusuma	PERSON
ijtc-975	92	2	2019	DATE
ijtc-975	93	1	33	CARDINAL
ijtc-975	93	2	ilomata international journal of tax & accounting	ORG
ijtc-975	97	1	1	CARDINAL
ijtc-975	98	1	the indonesia stock exchange	ORG
ijtc-975	99	1	the indonesia stock exchange	ORG
ijtc-975	99	2	2018	DATE
ijtc-975	99	3	2022	CARDINAL
ijtc-975	99	4	165	CARDINAL
ijtc-975	100	1	1	CARDINAL
ijtc-975	100	2	2	CARDINAL
ijtc-975	100	3	above 50%	PERCENT
ijtc-975	100	4	3	CARDINAL
ijtc-975	100	5	4	CARDINAL
ijtc-975	101	1	46	CARDINAL
ijtc-975	102	1	34	CARDINAL
ijtc-975	102	2	ilomata international journal of tax & accounting	ORG
ijtc-975	102	3	annual	DATE
ijtc-975	102	4	the indonesia inventory trade	ORG
ijtc-975	102	5	the last 5 years	DATE
ijtc-975	102	6	2018-2022	DATE
ijtc-975	102	7	indonesia	GPE
ijtc-975	103	1	ibm	ORG
ijtc-975	103	2	22	CARDINAL
ijtc-975	105	1	2	CARDINAL
ijtc-975	106	1	hwang et al	LOC
ijtc-975	106	2	2013	DATE
ijtc-975	106	3	jabbouri	ORG
ijtc-975	106	4	2016	DATE
ijtc-975	106	5	= niit	PERSON
ijtc-975	107	1	tait−1 − ndacit	ORG
ijtc-975	107	2	sabrina et al.	PERSON
ijtc-975	107	3	2020	DATE
ijtc-975	107	4	first	ORDINAL
ijtc-975	107	5	above 50%	PERCENT
ijtc-975	107	6	2017	DATE
ijtc-975	107	7	2004	DATE
ijtc-975	108	1	𝐶𝑎𝑠ℎ	PERSON
ijtc-975	108	2	𝑓𝑟𝑜𝑚	PERSON
ijtc-975	108	3	𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠	PERSON
ijtc-975	108	4	ben salah & jarboui	PERSON
ijtc-975	108	5	2022	CARDINAL
ijtc-975	108	6	𝑎𝑠𝑠𝑒𝑡𝑠 𝑐𝑢𝑟𝑟𝑒𝑛𝑡 𝑙𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠	PERSON
ijtc-975	108	7	35	CARDINAL
ijtc-975	108	8	ilomata international journal of tax & accounting	ORG
ijtc-975	108	9	128	CARDINAL
ijtc-975	108	10	46	CARDINAL
ijtc-975	108	11	2018-2022	DATE
ijtc-975	109	1	1	CARDINAL
ijtc-975	109	2	the indonesia stock exchange	ORG
ijtc-975	109	3	2018-2022	DATE
ijtc-975	109	4	2	CARDINAL
ijtc-975	109	5	85	CARDINAL
ijtc-975	109	6	3	CARDINAL
ijtc-975	109	7	20	CARDINAL
ijtc-975	109	8	4	CARDINAL
ijtc-975	109	9	below 50%	PERCENT
ijtc-975	109	10	10	CARDINAL
ijtc-975	109	11	5	CARDINAL
ijtc-975	109	12	4	CARDINAL
ijtc-975	109	13	46	CARDINAL
ijtc-975	109	14	3	CARDINAL
ijtc-975	110	1	128	CARDINAL
ijtc-975	111	1	0.57	CARDINAL
ijtc-975	112	1	128	CARDINAL
ijtc-975	112	2	0.23	CARDINAL
ijtc-975	112	3	0.07176	CARDINAL
ijtc-975	112	4	128	CARDINAL
ijtc-975	112	5	0.15801	ORG
ijtc-975	112	6	128	CARDINAL
ijtc-975	112	7	0.25	CARDINAL
ijtc-975	112	8	0.7949	CARDINAL
ijtc-975	112	9	0.23845	ORG
ijtc-975	112	10	0.44 0.1102	MONEY
ijtc-975	112	11	128	CARDINAL
ijtc-975	112	12	13.87	CARDINAL
ijtc-975	112	13	2.45837	MONEY
ijtc-975	112	14	secondary	ORDINAL
ijtc-975	112	15	2023	CARDINAL
ijtc-975	112	16	3	CARDINAL
ijtc-975	112	17	6.06 percent	PERCENT
ijtc-975	112	18	57 percent	PERCENT
ijtc-975	112	19	0.00009 percent	PERCENT
ijtc-975	113	1	0.0606	CARDINAL
ijtc-975	114	1	0.08631	GPE
ijtc-975	114	2	0.0606	CARDINAL
ijtc-975	115	1	3	CARDINAL
ijtc-975	115	2	first	ORDINAL
ijtc-975	115	3	dac	ORG
ijtc-975	118	1	0.07176	MONEY
ijtc-975	119	1	36	CARDINAL
ijtc-975	119	2	ilomata international journal of tax & accounting	ORG
ijtc-975	119	3	0.7184	CARDINAL
ijtc-975	120	1	71.8%	PERCENT
ijtc-975	120	2	0.50	CARDINAL
ijtc-975	120	3	50%	PERCENT
ijtc-975	120	4	1.00	CARDINAL
ijtc-975	120	5	100%	PERCENT
ijtc-975	121	1	0.15801	CARDINAL
ijtc-975	122	1	0.15801	ORG
ijtc-975	122	2	0.7184	CARDINAL
ijtc-975	124	1	0.25	CARDINAL
ijtc-975	124	2	25%	PERCENT
ijtc-975	125	1	0.7949	CARDINAL
ijtc-975	125	2	79.49%	PERCENT
ijtc-975	126	1	0.23845	CARDINAL
ijtc-975	127	1	0.23845	GPE
ijtc-975	127	2	0.7949	CARDINAL
ijtc-975	128	1	two	CARDINAL
ijtc-975	129	1	first	ORDINAL
ijtc-975	129	2	-0.23	ORG
ijtc-975	129	3	0.44	CARDINAL
ijtc-975	130	1	11.02%	PERCENT
ijtc-975	130	2	0.1102	CARDINAL
ijtc-975	131	1	0.61	CARDINAL
ijtc-975	131	2	13.87	CARDINAL
ijtc-975	132	1	2.9373	CARDINAL
ijtc-975	132	2	2.45837	CARDINAL
ijtc-975	133	1	linear	ORG
ijtc-975	133	2	two	CARDINAL
ijtc-975	134	1	multiple linear	ORG
ijtc-975	134	2	4	CARDINAL
ijtc-975	134	3	4	CARDINAL
ijtc-975	134	4	0.049	CARDINAL
ijtc-975	134	5	0.038	CARDINAL
ijtc-975	134	6	37	DATE
ijtc-975	134	7	ilomata international journal of tax & accounting	ORG
ijtc-975	134	8	0.279	CARDINAL
ijtc-975	134	9	0.009	CARDINAL
ijtc-975	134	10	0.308	CARDINAL
ijtc-975	134	11	0.015	CARDINAL
ijtc-975	134	12	0.011	CARDINAL
ijtc-975	134	13	0.050 1.858 0.066	MONEY
ijtc-975	134	14	0.003	CARDINAL
ijtc-975	134	15	2.263 0.025	CARDINAL
ijtc-975	134	16	0.518 7.149 0.000	QUANTITY
ijtc-975	135	1	0.511 8.687 0.000	QUANTITY
ijtc-975	136	1	7.632	MONEY
ijtc-975	137	1	0.006	CARDINAL
ijtc-975	137	2	0.004	CARDINAL
ijtc-975	137	3	0.007	CARDINAL
ijtc-975	137	4	0.340 0.415	QUANTITY
ijtc-975	137	5	21.600	MONEY
ijtc-975	137	6	16.288	MONEY
ijtc-975	138	1	0.000 0.000 0.000	MONEY
ijtc-975	138	2	secondary	ORDINAL
ijtc-975	138	3	2023	CARDINAL
ijtc-975	138	4	4	CARDINAL
ijtc-975	141	1	0.05	CARDINAL
ijtc-975	142	1	first	ORDINAL
ijtc-975	143	1	four	CARDINAL
ijtc-975	143	2	0.308	CARDINAL
ijtc-975	148	1	la porta et al.	PERSON
ijtc-975	148	2	2000	DATE
ijtc-975	148	3	two	CARDINAL
ijtc-975	148	4	one	CARDINAL
ijtc-975	151	1	lopes, 2020	ORG
ijtc-975	151	2	2018	DATE
ijtc-975	152	1	chansarn & chansarn	ORG
ijtc-975	152	2	2016	DATE
ijtc-975	152	3	mai.	GPE
ijtc-975	153	1	38	DATE
ijtc-975	153	2	ilomata international journal of tax & accounting	ORG
ijtc-975	153	3	second	ORDINAL
ijtc-975	153	4	second	ORDINAL
ijtc-975	155	1	0.003	CARDINAL
ijtc-975	157	1	second	ORDINAL
ijtc-975	158	1	ben salah & jarboui	PERSON
ijtc-975	158	2	2022	CARDINAL
ijtc-975	158	3	2018	DATE
ijtc-975	158	4	gopalan & jayaraman	ORG
ijtc-975	158	5	2012	DATE
ijtc-975	158	6	la porta et al.	PERSON
ijtc-975	158	7	2000	DATE
ijtc-975	159	1	la porta et al.	PERSON
ijtc-975	159	2	2000	DATE
ijtc-975	160	1	third	ORDINAL
ijtc-975	162	1	0.025	CARDINAL
ijtc-975	162	2	0.050	CARDINAL
ijtc-975	163	1	0.33	CARDINAL
ijtc-975	166	1	ben salah & jarboui	PERSON
ijtc-975	166	2	2022	CARDINAL
ijtc-975	168	1	1	CARDINAL
ijtc-975	168	2	2	CARDINAL
ijtc-975	168	3	3	CARDINAL
ijtc-975	170	1	39	CARDINAL
ijtc-975	170	2	ilomata international journal of tax & accounting	ORG
ijtc-975	171	1	ben salah & jarboui	PERSON
ijtc-975	171	2	2022	CARDINAL
ijtc-975	176	1	n. h.	PERSON
ijtc-975	176	2	2014	DATE
ijtc-975	177	1	malaysia	GPE
ijtc-975	178	1	international journal of economics	ORG
ijtc-975	178	2	6	CARDINAL
ijtc-975	178	3	https://doi.org/10.5539/ijef.v6n12p201 agustia	PERSON
ijtc-975	178	4	y. p., & suryani	ORG
ijtc-975	178	5	2018	DATE
ijtc-975	179	1	dan profitabilitas terhadap manajemen laba	PERSON
ijtc-975	179	2	yang terdaftar di bursa	PERSON
ijtc-975	179	3	indonesia	GPE
ijtc-975	179	4	2014-2016	DATE
ijtc-975	180	1	jurnal aset	PERSON
ijtc-975	180	2	63–74	CARDINAL
ijtc-975	180	3	aini aman	PERSON
ijtc-975	180	4	m., hamid	PERSON
ijtc-975	180	5	t.	GPE
ijtc-975	180	6	2006	DATE
ijtc-975	181	1	malaysia	GPE
ijtc-975	182	1	malaysian	NORP
ijtc-975	182	2	5(1	CARDINAL
ijtc-975	182	3	185–207	CARDINAL
ijtc-975	183	1	al-kayed	PERSON
ijtc-975	183	2	l. t.	PERSON
ijtc-975	183	3	2017	CARDINAL
ijtc-975	184	1	islamic	NORP
ijtc-975	184	2	saudi arabia	GPE
ijtc-975	185	1	international journal of islamic	ORG
ijtc-975	185	2	10(1	CARDINAL
ijtc-975	185	3	117–128	DATE
ijtc-975	186	1	p. g.	PERSON
ijtc-975	186	2	donelson	ORG
ijtc-975	186	3	d. c., & ege	GPE
ijtc-975	186	4	m.	GPE
ijtc-975	186	5	2014	DATE
ijtc-975	188	1	58(2	CARDINAL
ijtc-975	188	2	208–230	CARDINAL
ijtc-975	189	1	baker	PERSON
ijtc-975	189	2	h. k.	PERSON
ijtc-975	189	3	kilincarslan	PERSON
ijtc-975	189	4	e., & arsal	ORG
ijtc-975	189	5	a. h.	PERSON
ijtc-975	189	6	2018	DATE
ijtc-975	190	1	turkey	GPE
ijtc-975	190	2	borsa istanbul	ORG
ijtc-975	190	3	ac	ORG
ijtc-975	191	1	global finance journal	ORG
ijtc-975	191	2	38	CARDINAL
ijtc-975	191	3	43–57	CARDINAL
ijtc-975	192	1	q., & xian	ORG
ijtc-975	192	2	2012	DATE
ijtc-975	193	1	china	GPE
ijtc-975	194	1	28	CARDINAL
ijtc-975	194	2	1331	DATE
ijtc-975	195	1	j., chtourou	ORG
ijtc-975	195	2	s. m., & courteau	PERSON
ijtc-975	195	3	2004	DATE
ijtc-975	197	1	journal of practice &	ORG
ijtc-975	197	2	23(2	CARDINAL
ijtc-975	197	3	13–35	CARDINAL
ijtc-975	198	1	ben amar	PERSON
ijtc-975	198	2	a.	PERSON
ijtc-975	198	3	salah, o., & jarboui, a. (2018	ORG
ijtc-975	200	1	france	GPE
ijtc-975	201	1	16	CARDINAL
ijtc-975	201	2	333–347	CARDINAL
ijtc-975	202	1	ben salah	PERSON
ijtc-975	202	2	a.	PERSON
ijtc-975	202	3	2022	CARDINAL
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ijtc-975	205	1	40	DATE
ijtc-975	205	2	ilomata international journal of tax & accounting	ORG
ijtc-975	205	3	s.	PERSON
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ijtc-975	207	2	10(1	DATE
ijtc-975	207	3	259–270	DATE
ijtc-975	208	1	s.	PERSON
ijtc-975	208	2	1979b	DATE
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ijtc-975	210	2	10(1	DATE
ijtc-975	210	3	259–270	DATE
ijtc-975	211	1	l.	PERSON
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ijtc-975	221	2	307–328	CARDINAL
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ijtc-975	226	1	indian	NORP
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ijtc-975	227	2	369–382	CARDINAL
ijtc-975	228	1	gopalan	GPE
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ijtc-975	230	2	50(1	CARDINAL
ijtc-975	230	3	117–157	DATE
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ijtc-975	231	4	2012	DATE
ijtc-975	232	1	pakistani	NORP
ijtc-975	233	1	european journal of business and management	ORG
ijtc-975	233	2	4(1	CARDINAL
ijtc-975	233	3	83–90	CARDINAL
ijtc-975	234	1	hutami	GPE
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ijtc-975	234	3	2012	DATE
ijtc-975	235	1	dan	PERSON
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ijtc-975	242	1	37	CARDINAL
ijtc-975	242	2	283–298	CARDINAL
ijtc-975	243	1	41	CARDINAL
ijtc-975	243	2	ilomata international journal of tax & accounting	ORG
ijtc-975	243	3	a.	PERSON
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ijtc-975	248	1	journal of financial economics	ORG
ijtc-975	248	2	3(4	CARDINAL
ijtc-975	248	3	305–360	CARDINAL
ijtc-975	249	1	john, k., & williams	PERSON
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ijtc-975	255	3	473–477	CARDINAL
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ijtc-975	259	1	37–65	CARDINAL
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ijtc-975	262	1	journal of practice &	ORG
ijtc-975	262	2	28(1	CARDINAL
ijtc-975	262	3	241–261	CARDINAL
ijtc-975	263	1	https://doi.org/10.2308/aud.2009.28.1.241	NORP
ijtc-975	263	2	r.	NORP
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ijtc-975	265	1	journal of financial economics	ORG
ijtc-975	265	2	58(1	CARDINAL
ijtc-975	265	3	3–27	CARDINAL
ijtc-975	266	1	lopes, a. i.	PERSON
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ijtc-975	272	4	2017	CARDINAL
ijtc-975	273	1	kepemilikan	PERSON
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ijtc-975	277	1	19	CARDINAL
ijtc-975	277	2	2	CARDINAL
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ijtc-975	277	7	2528-1135	CARDINAL
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ijtc-975	281	2	8(1	CARDINAL
ijtc-975	281	3	1908006	DATE
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ijtc-975	284	1	4(1	CARDINAL
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ijtc-975	288	1	42	DATE
ijtc-975	288	2	ilomata international journal of tax & accounting	ORG
ijtc-975	288	3	r. d.	PERSON
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ijtc-975	288	5	e.	PERSON
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ijtc-975	290	1	7(1	CARDINAL
ijtc-975	290	2	1–14	CARDINAL
ijtc-975	291	1	a.	PERSON
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ijtc-975	293	1	3(1	CARDINAL
ijtc-975	293	2	115–127	CARDINAL
ijtc-975	294	1	ross	PERSON
ijtc-975	294	2	s. a.	PERSON
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ijtc-975	296	1	the bell journal of economics	ORG
ijtc-975	296	2	8(1	CARDINAL
ijtc-975	296	3	23–40	CARDINAL
ijtc-975	297	1	boylan	PERSON
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ijtc-975	297	3	2018	DATE
ijtc-975	298	1	italy	GPE
ijtc-975	299	1	governance international journal of business	ORG
ijtc-975	299	2	18	CARDINAL
ijtc-975	300	1	o. z.	PERSON
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ijtc-975	302	4	109–122	CARDINAL
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ijtc-975	303	3	e.	PERSON
ijtc-975	303	4	2019	DATE
ijtc-975	304	1	profil kebijakan	ORG
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ijtc-975	305	2	dan wirausaha	PERSON
ijtc-975	305	3	44–49	CARDINAL
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ijtc-975	307	1	3rd	ORDINAL
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ijtc-975	308	6	m. r.	PERSON
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ijtc-975	310	1	52	CARDINAL
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ijtc-975	311	4	m. n.	PERSON
ijtc-975	311	5	2015	DATE
ijtc-975	312	1	india	GPE
ijtc-975	313	1	nitte management review	ORG
ijtc-975	313	2	9(1	CARDINAL
ijtc-975	313	3	14	DATE
ijtc-975	314	1	https://doi.org/10.17493/nmr/2015/81708 suranta	PERSON
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ijtc-975	314	3	m. a. b.	PERSON
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ijtc-975	316	1	ilomata international journal of tax and accounting	ORG
ijtc-975	316	2	4(2	CARDINAL
ijtc-975	316	3	283–295	CARDINAL
ijtc-975	317	1	suranta	NORP
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ijtc-975	320	1	malaysia	GPE
ijtc-975	320	2	25–26	CARDINAL
ijtc-975	321	1	sutrisno	GPE
ijtc-975	322	1	2003	DATE
ijtc-975	323	1	konsep	ORG
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ijtc-975	328	1	international journal of auditing	ORG
ijtc-975	328	2	9	CARDINAL
ijtc-975	328	3	201–219	CARDINAL
ijtc-975	329	1	43	DATE
ijtc-975	329	2	ilomata international journal of tax & accounting	ORG
ijtc-975	329	3	2022	CARDINAL
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ijtc-975	332	8	i.	PERSON
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ijtc-975	334	1	55	CARDINAL
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