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36
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N
o
.
3
,
De
c
e
m
b
e
r
20
24
:
1
7
11
-
1
7
20
1712
s
h
o
u
l
d
c
o
m
p
ly
w
i
t
h
S
h
a
r
i
a
h
l
a
w
a
n
d
a
d
he
r
e
to
s
pe
c
i
f
i
c
r
u
l
e
s
s
uc
h
a
s
t
he
f
o
r
bi
dde
n
o
f
R
i
ba
a
n
d
d
i
s
c
l
o
s
e
d
a
ll
t
h
e
a
c
t
i
vi
t
i
e
s
t
h
a
t
c
o
m
p
ly
w
i
t
h
s
ha
r
i
a
h
l
a
w
[
11]
.
Vo
l
u
n
t
a
r
y
r
i
s
k
d
i
s
c
l
o
s
u
r
e
(
VR
D)
m
a
t
t
e
r
s
f
o
r
s
e
v
e
r
a
l
r
e
a
s
o
n
s
.
I
t
s
h
o
ws
c
ur
r
e
n
t
a
n
d
f
ut
ur
e
c
or
p
o
r
a
t
e
r
i
s
ks
,
w
hi
c
h
m
i
g
h
t
a
f
f
e
c
t
i
nv
e
s
t
m
e
n
t
,
f
i
n
a
nc
i
n
g,
a
n
d
l
i
qu
i
d
i
t
y
.
I
t
a
l
s
o
i
m
pr
o
v
e
s
r
i
s
k
m
a
na
ge
m
e
n
t
by
i
nc
r
e
a
s
i
n
g
s
t
e
wa
r
ds
hi
p
r
e
s
po
n
s
i
b
il
i
t
y
,
i
nv
e
s
t
or
pr
ot
e
c
t
i
o
n
,
a
n
d
f
i
na
n
c
i
a
l
r
e
po
r
t
i
n
g
ut
i
li
t
y
[
12]
.
De
pe
n
d
i
n
g
o
n
c
om
p
a
n
y
c
h
a
r
a
c
te
r
i
s
ti
c
s
a
n
d
C
G
,
th
e
s
e
di
s
c
l
o
s
u
r
e
s
i
nc
l
u
d
e
f
i
n
a
n
c
i
a
l
,
op
e
r
a
ti
on
a
l
,
i
n
te
g
r
i
t
y
,
a
n
d
s
tr
a
te
g
i
c
r
i
s
k
s
[
1
3
]
.
A
ge
n
c
y
t
h
e
o
r
y
s
ugg
e
s
t
e
d
t
h
a
t
by
s
e
pa
r
a
t
i
o
n
b
e
t
we
e
n
t
h
e
o
wn
e
r
s
hi
p
a
n
d
m
a
n
a
g
e
m
e
n
t
,
t
h
e
c
o
nf
l
i
c
t
o
f
i
n
t
e
r
e
s
t
i
nc
r
e
a
s
e
s
[
14]
.
Ha
vi
n
g
e
f
f
e
c
t
i
v
e
M
R
D
a
n
d
VR
D
r
e
duc
e
s
t
h
e
i
nf
o
r
m
a
t
i
o
n
a
s
ymm
e
t
r
y
a
n
d
r
e
d
uc
e
s
t
h
e
kn
o
w
l
e
dge
ga
p
b
e
t
we
e
n
m
a
n
a
ge
m
e
n
t
a
n
d
o
wn
e
r
s
[
15]
.
I
n
J
o
r
da
n
,
s
e
v
e
r
a
l
c
o
m
pa
ni
e
s
we
r
e
i
n
f
i
na
n
c
i
a
l
d
i
s
t
r
e
s
s
o
wni
n
g
to
i
s
s
ue
o
f
go
v
e
r
n
a
n
c
e
a
n
d
t
r
a
n
s
pa
r
e
n
c
y
o
f
t
h
e
f
i
na
n
c
i
a
l
r
e
s
u
l
t
s
.
I
t
wa
s
e
s
t
i
m
a
t
e
d
t
h
a
t
n
um
be
r
o
f
l
i
s
t
e
d
c
o
m
p
a
ni
e
s
i
n
t
h
e
c
o
un
t
r
y
wa
s
dr
o
ppe
d
b
e
t
we
e
n
2000
-
2012
due
to
i
s
s
ue
o
f
t
r
a
n
s
pa
r
e
n
c
y
o
f
d
i
s
c
l
o
s
i
ng
i
nf
o
r
m
a
t
i
o
n
r
e
ga
r
d
i
n
g
t
h
e
f
i
na
n
c
i
a
l
s
t
a
t
us
o
f
t
h
e
c
o
m
pa
ni
e
s
[
16]
.
Or
ga
ni
z
a
t
i
o
n
s
de
p
e
nd
o
n
C
G
pr
o
c
e
dur
e
s
to
i
n
c
r
e
a
s
e
t
r
a
n
s
pa
r
e
n
c
y
,
c
o
nf
i
de
n
c
e
i
n
f
i
na
n
c
i
a
l
r
u
l
e
s
,
a
n
d
i
nve
s
t
m
e
n
t
[
17]
.
T
h
e
s
e
to
pi
c
s
r
a
i
s
e
do
ub
t
s
a
b
o
u
t
J
o
r
da
ni
a
n
f
i
na
n
c
i
a
l
i
ns
t
i
t
u
t
i
o
n
s
'
C
G
pr
o
c
e
s
s
e
s
a
n
d
t
h
e
i
r
a
bil
i
t
y
t
o
b
oo
s
t
s
t
a
ke
h
o
l
de
r
t
r
us
t
vi
a
R
D.
T
hi
s
i
s
b
e
c
a
u
s
e
R
D
i
n
J
o
r
da
n
i
s
u
n
s
a
t
i
s
f
a
c
t
o
r
y
c
o
m
pa
r
e
d
w
i
t
h
de
ve
l
o
pe
d
n
a
t
i
o
n
s
due
to
s
t
r
o
n
ge
r
f
i
na
n
c
i
a
l
a
n
d
a
d
m
i
n
i
s
t
r
a
t
i
v
e
f
r
a
m
e
wo
r
ks
,
i
n
dus
t
r
i
a
l
i
s
e
d
n
a
t
i
o
n
s
a
pp
ly
C
G
m
o
r
e
e
f
f
e
c
t
i
ve
l
y
[
18]
.
Ho
we
v
e
r
,
r
e
c
e
n
t
l
y
,
t
h
e
t
e
c
hn
o
l
o
g
y
h
a
s
a
dv
a
nc
e
d
a
n
d
ba
n
ks
a
s
we
l
l
a
s
i
nve
s
t
o
r
s
us
e
s
t
h
e
t
e
c
hn
o
l
o
g
y
to
a
c
c
e
s
s
r
e
por
t
,
a
n
d
a
na
ly
s
e
f
i
na
nc
i
a
l
d
a
t
a
,
a
n
d
he
l
p
s
i
n
de
c
i
s
i
o
n
m
a
k
i
ng
[
19]
.
B
a
n
ks
a
l
s
o
us
e
s
t
h
e
f
i
na
n
c
i
a
l
t
e
c
h
n
o
l
o
g
y
(
F
i
n
T
e
c
h
)
to
a
c
c
e
s
s
m
o
r
e
c
us
to
m
e
r
s
a
n
d
i
nv
e
s
t
or
s
whi
l
e
i
nve
s
t
o
r
s
us
e
s
t
h
e
t
e
c
h
n
o
l
o
g
y
t
o
a
n
a
ly
s
e
da
t
a
a
n
d
r
e
a
c
h
w
i
de
r
a
n
g
e
o
f
da
t
a
a
n
d
a
n
a
ly
s
i
s
[
2
0]
.
F
i
n
T
e
c
h
a
s
a
m
o
de
r
a
to
r
i
n
t
h
e
s
t
ud
y
o
f
V
R
D
a
n
d
M
R
D
a
n
d
ba
n
k
f
i
na
nc
i
a
l
pe
r
f
o
r
m
a
n
c
e
(
F
P
)
m
a
y
r
e
v
e
a
l
h
o
w
t
e
c
hn
o
l
o
gi
c
a
l
a
d
v
a
n
c
e
s
a
f
f
e
c
t
di
s
c
l
o
s
ur
e
pr
a
c
t
i
c
e
s
a
n
d
f
i
na
n
c
i
a
l
r
e
s
u
l
t
s
[
21]
.
P
o
l
i
c
ym
a
k
e
r
s
a
n
d
pr
a
c
t
i
t
i
o
ne
r
s
m
us
t
un
de
r
s
t
a
n
d
h
o
w
F
i
n
T
e
c
h
m
o
de
r
a
t
e
s
t
h
e
i
m
pa
c
t
o
f
t
r
a
n
s
pa
r
e
n
c
y
o
n
ba
n
k
pe
r
f
o
r
m
a
nc
e
a
s
t
h
e
f
i
na
n
c
i
a
l
s
e
c
t
or
a
d
o
p
t
s
di
g
i
t
a
l
t
e
c
hn
o
l
o
g
i
e
s
[
22]
.
T
h
e
r
e
f
o
r
e
,
t
h
e
pur
p
o
s
e
o
f
t
hi
s
s
t
ud
y
i
s
to
e
x
a
m
i
n
e
t
h
e
e
f
f
e
c
t
o
f
m
a
n
da
t
o
r
y
a
n
d
VR
D
o
n
t
h
e
F
P
o
f
b
a
n
k
s
i
n
J
o
r
da
n
.
T
h
e
F
P
i
s
m
e
a
s
ur
e
d
us
i
n
g
r
e
t
ur
n
o
n
a
s
s
e
t
a
n
d
r
e
t
ur
n
o
n
e
qui
t
y
.
T
h
e
s
t
udy
a
l
s
o
e
x
a
mi
ne
s
t
h
e
m
o
de
r
a
t
i
n
g
r
o
l
e
o
f
F
i
nT
e
c
h
b
e
t
we
e
n
t
h
e
t
wo
v
a
r
i
a
bl
e
s
.
T
h
e
n
e
x
t
s
e
c
t
i
o
n
d
i
s
c
us
s
e
s
t
h
e
li
t
e
r
a
t
ur
e
r
e
vi
e
w
f
o
l
l
o
we
d
by
t
h
e
m
e
t
h
o
do
l
o
g
y
,
f
i
nd
i
ngs
a
n
d
d
i
s
c
us
s
i
o
n
,
i
m
p
l
i
c
a
t
i
o
n
s
a
n
d
c
o
n
c
l
us
i
o
n
.
2.
L
I
T
E
RA
T
UR
E
RE
VI
E
W
2.
1
.
F
in
an
c
ial
d
is
c
l
os
u
r
e
C
o
m
pa
ni
e
s
d
i
s
c
l
o
s
e
t
h
e
i
r
o
pe
r
a
t
i
o
n
s
,
f
i
na
nc
e
s
,
p
l
a
n
s
,
a
n
d
pa
s
t
,
pr
e
s
e
n
t
,
a
n
d
f
ut
ur
e
pe
r
f
o
r
m
a
n
c
e
.
T
hi
s
d
i
s
c
l
o
s
ur
e
i
s
us
ua
l
ly
m
a
n
da
t
e
d
or
v
o
l
u
n
t
a
r
y
[
4]
.
A
c
c
o
r
di
n
g
to
r
ul
e
s
a
n
d
l
e
g
i
s
l
a
t
i
o
n
,
c
o
r
p
o
r
a
t
i
o
n
s
m
us
t
d
i
s
c
l
o
s
e
t
h
e
i
r
pe
r
f
o
r
m
a
nc
e
to
s
h
a
r
e
h
o
l
d
e
r
s
a
n
d
s
t
a
ke
h
o
l
de
r
s
.
I
n
c
o
n
t
r
a
s
t
,
f
i
r
m
s
a
c
t
i
v
e
ly
pr
o
vi
d
e
i
nf
o
r
m
a
t
i
o
n
to
a
tt
r
a
c
t
i
nv
e
s
t
o
r
s
a
n
d
e
duc
a
t
e
s
t
a
ke
h
o
l
d
e
r
s
o
f
t
h
e
i
r
o
pe
r
a
t
i
o
n
s
a
n
d
f
i
na
nc
e
s
[
23]
.
M
a
n
da
t
or
y
d
is
c
l
o
s
ur
e
me
e
t
s
m
i
n
im
a
l
c
r
i
t
e
r
i
a
,
h
o
we
ve
r
,
s
t
a
ke
h
o
l
de
r
s
a
n
d
i
nve
n
t
or
s
de
s
i
r
e
m
o
r
e
i
nf
o
r
m
a
t
i
o
n
to
m
a
ke
a
c
c
ur
a
t
e
de
c
i
s
i
o
n
[
24]
.
F
or
e
c
a
s
t
s
a
n
d
e
s
t
i
m
a
t
i
o
ns
a
r
e
s
om
e
t
i
m
e
s
m
o
r
e
i
m
po
r
t
a
n
t
t
h
a
n
s
t
a
t
u
tor
y
d
i
s
c
l
o
s
ur
e
da
t
a
i
n
v
o
l
u
n
t
a
r
y
d
i
s
c
l
o
s
ur
e
[
25]
.
A
nn
ua
l
r
e
po
r
t
s
i
n
c
l
ud
e
d
i
s
c
l
o
s
ur
e
s
b
e
y
o
n
d
f
i
na
n
c
i
a
l
s
t
a
t
e
m
e
n
t
s
a
n
d
a
c
c
o
un
t
i
n
g
r
u
l
e
s
.
I
n
s
i
de
r
s
s
uc
h
a
s
t
h
e
m
a
n
a
ge
m
e
n
t
us
e
v
o
l
u
n
tar
y
d
i
s
c
l
o
s
ur
e
to
i
m
po
r
t
a
n
t
i
nf
o
r
m
a
t
i
o
n
to
ot
h
e
r
s
,
r
e
duc
i
n
g
i
n
f
o
r
m
a
t
i
o
n
a
s
ymm
e
t
r
y
.
T
hi
s
e
x
t
e
r
n
a
l
m
o
de
o
f
c
o
n
t
r
o
l
r
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duc
e
s
a
dv
e
r
s
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s
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l
e
c
t
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o
n
a
n
d
m
o
r
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z
a
r
d,
s
a
f
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a
r
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g
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h
a
r
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o
l
de
r
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n
d
l
o
we
r
i
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g
i
nf
o
r
m
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t
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o
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d
i
s
pa
r
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t
y
-
r
e
l
a
t
e
d
a
ge
n
c
y
c
o
s
t
s
[
26]
.
V
R
D
s
up
p
l
e
m
e
n
t
s
f
i
n
a
n
c
i
a
l
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tem
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n
d
f
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n
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l
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c
c
oun
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l
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nf
or
m
a
t
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o
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th
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t
b
e
n
e
f
i
t
s
f
i
r
m
s
b
u
t
i
s
n
ot
m
a
n
da
ted
by
l
e
gi
s
l
a
t
i
on
[
7
]
.
V
o
l
un
t
a
r
y
di
s
c
l
o
s
ur
e
'
s
a
b
i
l
i
t
y
to
i
m
pa
c
t
s
ta
ke
h
o
l
de
r
s
'
opi
ni
o
n
s
o
f
a
n
n
ua
l
r
e
p
or
ts
,
e
s
s
e
n
t
i
a
l
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o
m
pa
ny
i
nf
or
m
a
t
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o
n
s
ou
r
c
e
s
,
i
s
d
r
i
vi
n
g
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t
s
p
opul
a
r
i
t
y
.
VR
D
us
ua
l
l
y
h
e
l
ps
i
n
v
e
s
tor
s
m
a
ke
de
c
i
s
i
o
n
s
m
or
e
t
h
a
n
M
R
D
[
2
7
]
.
Gi
v
e
n
t
h
e
i
m
p
or
tan
c
e
o
f
R
D
,
t
hi
s
r
e
s
e
a
r
c
h
e
x
a
m
i
n
e
s
a
m
m
a
n
s
toc
k
e
x
c
h
a
n
ge
(
A
S
E
)
f
i
n
a
n
c
i
a
l
or
ga
ni
s
a
t
i
o
n
s
'
R
D
p
o
l
i
c
i
e
s
.
R
D
h
e
l
ps
s
tak
e
h
o
l
de
r
s
m
a
ke
e
d
uc
a
t
e
d
f
i
n
a
n
c
i
a
l
d
e
c
i
s
i
o
n
s
by
n
ot
i
f
y
i
n
g
t
h
e
m
a
b
o
u
t
f
i
n
a
n
c
i
a
l
,
ope
r
a
t
i
o
n
a
l
,
i
n
teg
r
i
t
y
,
a
n
d
s
tr
a
tegi
c
r
i
s
ks
.
A
c
c
or
di
ng
to
R
D
l
i
t
e
r
a
tu
r
e
[
4
]
,
[
6
]
,
m
a
n
da
tor
y
di
s
c
l
o
s
u
r
e
us
e
s
i
n
t
e
r
n
a
t
i
o
n
a
l
f
i
n
a
n
c
i
a
l
r
e
p
or
t
i
n
g
s
tan
da
r
ds
(
I
F
R
S
)
,
wh
e
r
e
a
s
v
o
l
un
tar
y
di
s
c
l
o
s
u
r
e
de
v
e
l
o
ps
R
D
i
n
d
i
c
e
s
a
n
d
a
s
s
e
s
s
m
e
n
t
m
e
t
h
o
d
o
l
o
gi
e
s
.
E
m
p
l
o
y
e
d
qua
l
i
t
a
t
i
v
e
a
n
d
qua
n
t
i
t
a
t
i
v
e
m
e
t
h
o
ds
to
a
n
a
ly
s
e
go
v
e
r
ni
ng
f
a
m
il
i
e
s
'
e
f
f
e
c
t
s
o
n
m
a
n
da
t
e
d
a
n
d
v
o
l
u
n
t
a
r
y
d
i
s
c
l
o
s
ur
e
[
28]
.
E
x
a
m
i
ne
d
b
a
n
k
vo
l
u
n
t
a
r
y
a
n
d
m
a
n
da
t
e
d
R
Ds
by
r
i
s
k
c
a
t
e
go
r
y
[
18
]
.
I
n
[
4]
,
[
29]
u
t
i
l
i
s
e
d
r
e
v
e
a
l
e
d
i
t
e
m
s
c
o
r
e
s
to
e
v
a
l
ua
t
e
R
D
i
n
de
v
e
l
o
p
i
ng
e
c
o
n
o
m
i
e
s
.
S
t
udi
e
s
us
e
d
d
i
f
f
e
r
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n
t
m
e
a
s
ur
i
n
g
m
e
t
h
o
do
l
o
g
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s
t
o
m
e
a
s
ur
e
R
D.
T
hi
s
r
e
s
e
a
r
c
h
u
s
e
d
[
29]
VR
D
i
n
de
x
s
i
nc
e
i
t
c
o
v
e
r
s
f
i
na
n
c
i
a
l
r
e
po
r
t
r
i
s
k
i
n
32
c
o
m
po
n
e
n
t
s
.
I
n
a
dd
i
t
i
o
n
,
t
h
e
M
R
D
i
s
m
e
a
s
ur
e
d
us
in
g
t
h
e
I
F
R
S
m
e
a
s
ur
e
m
e
n
t
.
2.
1.
1
.
Ris
k
d
is
c
l
os
u
r
e
in
Jor
d
an
R
D
r
e
qu
i
r
e
m
e
n
t
s
i
n
de
v
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l
o
p
i
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g
n
a
t
i
o
n
s
c
a
n
d
i
f
f
e
r
s
i
g
ni
f
i
c
a
n
t
l
y
f
r
o
m
t
h
o
s
e
i
n
de
ve
l
o
pe
d
c
o
un
t
r
i
e
s
,
im
p
lyi
ng
t
h
a
t
wh
a
t
i
s
c
o
n
s
i
d
e
r
e
d
pe
r
t
i
ne
n
t
i
n
o
n
e
c
o
un
t
r
y
m
a
y
n
o
t
h
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l
d
t
h
e
s
a
m
e
r
e
l
e
v
a
n
c
e
e
l
s
e
w
h
e
r
e
[
30]
.
Evaluation Warning : The document was created with Spire.PDF for Python.
I
n
do
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N:
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7
52
R
is
k
dis
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los
ur
e
and
fi
nanc
ial
pe
r
f
or
manc
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of
I
s
la
mic
bank
s
in
…
(
M
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d
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bd
-
A
k
ar
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A
lmoma
ni
)
1713
T
h
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d
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s
c
l
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ur
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i
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J
o
r
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t
r
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k
to
19
97
wh
e
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s
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v
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r
a
l
l
a
w
s
we
r
e
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n
a
c
t
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to
gui
d
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pa
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s
to
d
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l
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po
r
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ha
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s
[
31]
.
I
n
a
ddi
t
i
o
n
,
t
h
e
c
o
un
t
r
y
h
a
s
ope
n
e
d
i
t
s
b
o
a
r
d
f
o
r
i
n
t
e
r
n
a
t
i
o
na
l
b
us
i
ne
s
s
w
h
e
r
e
t
h
e
l
o
c
a
l
bus
i
ne
s
s
e
s
ha
v
e
to
c
o
m
p
l
y
w
i
t
h
c
e
r
t
a
i
n
r
e
gu
l
a
t
i
o
n
s
to
m
e
e
t
t
h
e
i
n
t
e
r
n
a
t
i
o
n
a
l
s
t
a
n
d
a
r
ds
.
T
h
e
l
i
s
t
e
d
c
o
m
pa
ni
e
s
i
n
J
o
r
da
n
a
r
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d
i
vi
de
d
i
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t
o
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h
r
e
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m
a
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ude
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c
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a
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,
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vi
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e
,
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du
s
t
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.
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d
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de
d
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t
o
23
s
ub
s
e
c
to
r
s
.
F
i
n
a
n
c
i
a
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c
t
o
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i
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h
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l
a
r
ge
r
a
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d
m
o
s
t
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po
r
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a
n
t
a
n
d
i
t
c
o
n
t
r
i
b
ut
e
s
l
a
r
ge
l
y
t
o
t
h
e
e
c
o
n
o
m
y
.
T
h
e
r
e
f
o
r
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,
t
hi
s
s
t
udy
f
o
c
us
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s
o
n
t
h
e
b
a
n
k
s
i
n
J
o
r
da
n
a
n
d
i
n
pa
r
t
i
c
u
l
a
r
t
h
e
I
s
l
a
mi
c
b
a
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k
s
b
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c
a
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t
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s
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n
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m
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r
g
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s
e
c
to
r
i
n
t
h
e
I
s
l
a
mi
c
c
o
un
t
r
i
e
s
.
I
n
a
dd
i
t
i
o
n
,
t
h
e
s
e
b
a
n
k
s
h
a
ve
c
e
r
t
a
i
n
e
x
pe
c
t
a
t
i
o
n
f
r
o
m
t
h
e
c
o
m
m
u
ni
t
y
s
i
nc
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t
h
e
y
a
dh
e
r
e
to
s
h
a
r
i
a
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pr
i
nc
i
pa
l
s
.
P
r
i
o
r
s
t
udi
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s
i
n
J
o
r
da
n
i
n
d
i
c
a
t
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d
t
h
a
t
t
h
e
R
D
i
n
J
or
d
a
n
i
s
s
t
i
ll
a
t
t
h
e
m
i
n
im
a
l
l
e
v
e
l
.
Ha
dda
d
e
t
al.
[
3
2]
f
o
un
d
t
h
a
t
VR
D
wa
s
28%
i
n
1998
a
n
d
i
nc
r
e
a
s
e
d
to
37
%
i
n
2014.
On
t
h
e
ot
h
e
r
h
a
n
d,
t
h
e
VR
D
i
s
hi
g
h
e
r
i
n
ot
h
e
r
c
o
un
t
r
i
e
s
w
i
t
h
v
a
l
ue
s
o
f
48.
8%
a
s
r
e
po
r
t
e
d
by
[
33
]
a
n
d
p
e
r
c
e
n
t
a
ge
o
f
65%
a
n
d
74.
33%
a
s
r
e
po
r
t
e
d
i
n
o
t
h
e
r
pr
e
vi
o
us
s
t
ud
i
e
s
[
34]
.
Ne
v
e
r
t
h
e
l
e
s
s
,
t
h
e
r
e
a
r
e
d
i
f
f
e
r
e
n
c
e
s
i
n
t
he
qua
n
t
i
t
y
a
n
d
qua
li
t
y
o
f
d
i
s
c
l
o
s
e
d
i
n
f
o
r
m
a
t
i
o
n
a
c
r
o
s
s
s
e
c
t
or
s
.
I
n
J
o
r
da
n
,
t
h
e
b
a
c
kgr
o
un
d
i
nf
o
r
m
a
t
i
o
n
o
f
c
o
m
pa
ny
a
s
we
ll
a
s
t
h
e
e
c
o
n
o
m
i
c
e
nvi
r
o
nm
e
n
t
a
l
d
e
t
a
i
l
s
a
r
e
m
o
s
t
d
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s
c
l
o
s
e
d
i
n
f
o
r
m
a
t
i
o
n
i
n
J
o
r
da
n
,
a
n
d
t
hi
s
c
o
ul
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due
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o
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h
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t
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hi
s
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f
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m
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s
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ly
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r
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h
o
l
de
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s
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n
d
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nve
s
t
o
r
s
[
35]
.
On
t
h
e
ot
h
e
r
h
a
n
d,
i
m
po
r
t
a
n
t
i
n
f
o
r
m
a
t
i
o
n
s
uc
h
a
s
f
o
r
wa
r
d
-
l
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o
ki
n
g
i
nf
o
r
m
a
t
i
o
n
a
n
d
n
o
n
-
f
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na
n
c
i
a
l
d
i
s
c
l
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ur
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s
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c
e
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ve
l
e
s
s
a
tt
e
n
t
i
o
n
,
p
o
s
s
i
bly
due
t
o
p
o
l
i
t
i
c
a
l
i
n
f
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n
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e
,
a
s
s
u
m
pt
i
o
n
s
o
f
us
e
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f
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m
il
i
a
r
i
t
y
,
a
n
d
t
h
e
a
v
a
il
a
bil
i
t
y
o
f
a
l
t
e
r
n
a
t
i
v
e
i
n
f
o
r
m
a
t
i
o
n
s
o
ur
c
e
s
[
36]
.
Ov
e
r
a
l
l
,
m
a
n
da
t
o
r
y
d
i
s
c
l
o
s
ur
e
r
a
t
e
s
i
n
J
o
r
da
n
e
x
c
e
e
d
v
o
l
u
n
t
a
r
y
d
i
s
c
l
o
s
u
r
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r
a
t
e
s
,
w
i
t
h
c
o
m
pa
ni
e
s
c
o
m
p
lyi
ng
w
i
t
h
n
e
a
r
ly
90%
o
f
m
a
n
da
t
o
r
y
r
e
qu
i
r
e
m
e
n
t
s
c
o
m
pa
r
e
d
to
a
ppr
o
xi
m
a
t
e
l
y
37%
f
o
r
v
o
l
u
n
t
a
r
y
d
i
s
c
l
o
s
ur
e
,
whi
c
h
r
e
m
a
i
ns
s
u
b
o
pt
i
m
a
l
[
37]
.
M
o
r
e
o
v
e
r
,
r
e
s
e
a
r
c
h
o
n
R
D
i
s
s
c
a
r
c
e
.
He
n
c
e
,
thi
s
s
t
ud
y
s
e
e
ks
t
o
a
ddr
e
s
s
t
h
i
s
ga
p
by
e
x
a
mi
n
i
ng
R
D
a
n
d
i
t
s
e
f
f
e
c
t
o
n
F
P
a
m
o
n
g
ba
n
ks
i
n
J
o
r
da
n
.
2.
2
.
Hyp
o
t
h
e
s
e
s
d
e
ve
l
op
m
e
n
t
2.
2.
1
.
Ris
k
d
is
c
l
os
u
r
e
an
d
f
in
an
c
ial
p
e
r
f
o
r
m
an
c
e
of
I
s
l
am
ic
B
an
k
s
R
D
i
s
a
n
e
m
e
r
g
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g
v
a
r
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bl
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t
h
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l
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t
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ur
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o
f
f
i
na
n
c
i
a
l
m
a
n
a
g
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m
e
n
t
.
M
o
s
t
o
f
pr
e
vi
o
us
s
t
ud
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s
f
o
c
us
e
d
o
n
t
h
e
l
i
n
k
be
t
we
e
n
C
G
a
n
d
v
o
l
u
n
t
a
r
y
d
i
s
c
l
o
s
ur
e
.
M
a
l
li
n
e
t
al.
[
38
]
f
o
un
d
t
h
a
t
c
o
r
p
o
r
a
t
e
s
o
c
i
a
l
r
e
s
po
n
s
i
b
i
li
t
y
(
C
S
R
)
d
i
s
c
l
o
s
ur
e
a
f
f
e
c
t
e
d
b
a
n
k
F
P
.
S
r
a
i
r
i
[
39]
f
o
un
d
t
h
a
t
b
a
n
k
s
w
i
t
h
m
o
r
e
C
G
t
r
a
n
s
pa
r
e
n
c
y
pe
r
f
o
r
m
b
e
t
t
e
r
.
S
i
z
e
,
e
qu
i
t
y
,
r
i
s
k
pr
o
f
il
e
,
a
n
d
o
wn
e
r
s
hi
p
c
o
n
c
e
n
t
r
a
t
i
o
n
a
f
f
e
c
t
b
a
n
k
pe
r
f
o
r
m
a
n
c
e
.
S
t
a
t
e
s
t
h
a
t
i
ndus
t
r
y
,
l
i
s
t
i
n
g
s
t
a
t
us
,
a
n
d
f
i
r
m
s
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z
e
a
f
f
e
c
t
UA
E
c
o
r
p
or
a
t
e
a
n
n
u
a
l
r
e
po
r
t
o
pe
n
n
e
s
s
[
25]
.
T
h
e
s
e
da
t
a
i
m
p
ly
t
h
a
t
d
i
s
c
l
o
s
ur
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pr
a
c
t
i
c
e
s
m
a
y
a
f
f
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c
t
c
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r
t
a
i
n
c
o
r
por
a
t
e
f
e
a
t
ur
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s
a
n
d
F
P
.
On
t
h
e
o
t
h
e
r
h
a
n
d,
[
37]
p
o
i
n
t
e
d
o
u
t
t
h
a
t
61.
3
%
o
f
J
o
r
da
ni
a
n
b
a
n
k
s
'
v
o
l
u
n
t
a
r
y
d
i
s
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l
o
s
ur
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wa
s
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ns
u
f
f
i
c
i
e
n
t
.
T
h
us
,
poor
di
s
c
l
o
s
ur
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m
a
y
n
o
t
a
f
f
e
c
t
F
P
.
I
n
J
or
da
n
,
[
40]
f
o
un
d
n
o
a
s
s
o
c
i
a
t
i
o
n
b
e
t
we
e
n
C
G
t
r
a
n
s
pa
r
e
n
c
y
a
n
d
s
t
a
r
t
-
up
pe
r
f
o
r
m
a
n
c
e
.
T
h
e
s
e
da
t
a
s
ugge
s
t
t
h
a
t
r
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l
e
a
s
i
ng
i
nf
o
r
m
a
t
i
o
n
c
a
n
a
f
f
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c
t
F
P
de
pe
n
d
i
ng
o
n
t
h
e
or
ga
ni
z
a
t
i
o
n'
s
m
a
t
ur
i
t
y
.
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s
e
r
ve
d
i
n
I
n
do
n
e
s
i
a
t
h
a
t
r
e
t
u
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n
o
f
a
s
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(
R
OA
)
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n
d
ne
t
pr
o
f
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m
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g
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(
NPM
)
a
f
f
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t
e
d
p
o
s
i
t
i
v
e
ly
by
v
o
l
u
n
t
a
r
y
d
i
s
c
l
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s
ur
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,
whil
e
n
o
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f
f
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c
t
wa
s
o
b
s
e
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v
e
d
o
n
r
e
t
ur
n
o
f
e
qu
i
t
y
(
R
OE
)
[
41]
.
I
n
K
u
wa
i
t
'
s
M
R
D
r
e
s
e
a
r
c
h
,
[
42]
f
o
un
d
t
h
a
t
c
o
m
p
l
i
a
n
c
e
w
i
t
h
d
i
s
c
l
o
s
ur
e
s
t
a
n
da
r
ds
c
a
n
a
f
f
e
c
t
F
P
un
de
r
c
e
r
t
a
i
n
go
v
e
r
n
a
nc
e
a
ppr
o
a
c
h
e
s
.
S
t
udi
e
d
t
h
e
R
D
i
n
US
a
n
d
F
P
.
I
n
t
e
r
n
a
t
i
o
n
a
l
f
i
na
n
c
i
a
l
r
e
po
r
t
i
n
g
(
I
F
R
)
a
n
d
R
D
i
nc
r
e
a
s
e
d
pe
r
f
o
r
m
a
n
c
e
[
43]
.
T
h
e
s
e
r
e
s
u
l
t
s
s
h
o
w
t
h
a
t
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t
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n
s
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ve
d
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s
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l
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s
ur
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pr
a
c
t
i
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e
s
,
i
n
c
l
ud
i
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f
i
na
n
c
i
a
l
a
n
d
r
i
s
k
-
r
e
l
a
t
e
d
i
nf
o
r
m
a
t
i
o
n
,
c
a
n
i
m
pr
o
v
e
F
P
.
Ha
dda
d
e
t
al.
[
32]
f
o
un
d
t
h
a
t
f
i
r
m
s
i
z
e
,
e
x
t
e
r
n
a
l
a
ud
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t
s
,
a
n
d
l
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qu
i
d
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t
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a
f
f
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t
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d
di
s
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l
o
s
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e
.
T
h
e
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e
da
t
a
s
ugge
s
t
t
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a
t
l
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g
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s
l
a
t
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ve
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m
pr
o
v
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t
s
a
n
d
t
r
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n
s
p
a
r
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n
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y
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l
a
t
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o
n
s
m
a
y
im
pr
o
v
e
F
P
o
v
e
r
t
i
m
e
.
Ajil
i
a
n
d
B
o
ur
i
[
23]
f
o
un
d
t
h
a
t
b
a
n
k
s
i
z
e
,
a
ge
,
a
n
d
l
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v
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a
ge
a
f
f
e
c
t
s
I
F
R
S
c
o
m
p
li
a
n
c
e
d
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s
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l
o
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ur
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n
A
r
a
b
Gu
l
f
C
o
un
t
r
i
e
s
w
h
e
r
e
l
a
r
ge
r
,
o
l
de
r
i
n
s
t
i
t
ut
i
o
n
s
f
o
l
l
o
we
d
I
F
R
S
m
o
r
e
.
B
e
tt
e
r
r
e
p
o
r
t
i
n
g
c
a
n
i
m
p
r
o
v
e
F
P
.
A
g
y
e
i
-
M
e
ns
a
h
[
4]
f
o
un
d
t
h
a
t
b
o
a
r
d
s
i
z
e
a
n
d
i
n
de
p
e
n
de
n
t
di
r
e
c
t
o
r
s
i
m
pr
o
v
e
d
R
D
i
n
Gha
n
a
.
B
l
o
c
k
own
e
r
s
hi
p
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n
d
i
ns
t
i
t
ut
i
o
n
a
l
o
wn
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s
hi
p
c
o
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c
e
n
t
r
a
t
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o
n
h
a
v
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l
it
t
l
e
e
f
f
e
c
t
.
T
h
us
,
e
f
f
e
c
t
i
v
e
a
d
mi
ni
s
t
r
a
t
i
ve
s
t
r
uc
t
u
r
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s
m
a
y
im
pr
o
v
e
F
P
by
im
pr
o
vi
ng
r
i
s
k
r
e
po
r
t
i
n
g.
R
a
hm
a
n
a
n
d
Ha
m
da
n
[
44]
f
o
un
d
t
h
a
t
o
nl
y
c
o
m
pa
ny
s
i
z
e
f
a
v
o
ur
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d
v
o
l
u
n
t
a
r
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d
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s
c
l
o
s
ur
e
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n
M
a
l
a
y
s
i
a
.
Ho
we
v
e
r
,
o
t
h
e
r
v
a
r
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a
bl
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s
h
a
d
n
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f
u
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f
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t
.
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hi
s
m
e
a
ns
t
h
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t
go
v
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r
n
a
n
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o
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m
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a
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pe
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n
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m
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f
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t
F
P
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n
d
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o
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t
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o
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d
i
t
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s
.
E
x
a
mi
ne
d
t
h
e
VR
D
i
n
U
K
a
n
d
c
o
n
c
l
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d
t
h
a
t
t
h
e
r
e
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s
l
a
r
ge
di
f
f
e
r
e
n
c
e
s
be
t
we
e
n
M
R
D
a
n
d
VR
D
[
30]
.
T
h
e
i
r
s
t
udi
e
s
wa
s
b
e
t
we
e
n
1997
a
n
d
2016
whi
c
h
i
n
d
i
c
a
t
e
d
t
h
a
t
t
h
e
VR
D
a
n
d
M
R
D
a
r
e
c
h
a
n
g
i
ng
o
v
e
r
t
i
m
e
a
n
d
e
nvi
r
o
nm
e
n
t
.
E
x
a
m
i
ne
d
t
h
e
e
f
f
e
c
t
o
f
i
n
de
pe
n
d
e
n
c
e
o
f
d
i
r
e
c
t
o
r
s
a
s
we
l
l
a
s
t
h
e
s
h
a
r
i
a
h
s
upe
r
vi
s
o
r
y
b
o
a
r
ds
(
S
S
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)
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n
R
D
a
n
d
c
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c
l
ude
d
t
ha
t
t
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t
wo
v
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r
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bl
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pa
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t
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e
di
d
n
o
t
a
f
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c
t
t
h
e
R
D
[
45]
.
T
h
e
s
e
f
i
nd
i
n
g
s
i
n
d
i
c
a
t
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t
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a
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S
h
a
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go
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nc
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n
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s
l
a
mi
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ba
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ks
h
a
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a
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pa
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t
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d,
f
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a
nc
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l
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pe
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s
s
,
a
n
d
e
c
o
n
o
m
i
c
i
nc
e
n
t
i
v
e
s
[
46]
.
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r
31,
2023.
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to
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if
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M
R
D
a
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d
VR
D
[
58]
.
T
h
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r
r
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gu
l
a
t
or
y
f
r
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m
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wo
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–
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[
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[
59]
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60]
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[
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62]
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63]
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64]
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66]
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ong
R
ange
P
la
nni
ng
,
vo
l.
49, n
o
. 4, pp. 491
–
506, 2016, d
o
i:
10.1016/
j.
lr
p.2015.08.00
6.
[
2]
L
.
L
iu
,
Z
.
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e
i,
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.
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he
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.
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o
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.
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.
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e
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m
at
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e
c
hnol
ogy
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v
o
l.
19,
no.
6,
pp. 873
–
883, 2022, do
i:
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4.
[
3]
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.
A
.
R
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hi
m,
A
.
S
.
K
.
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.
Z
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n,
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udi
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omm
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te
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x
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udi
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e
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w
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o
l.
22,
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o
.
2,
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307
–
330,
2023,
do
i:
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4]
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, vo
l.
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o
. 3, pp. 446
–
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o
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-
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-
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-
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5]
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la
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li
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our
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f
F
in
anc
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R
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and
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om
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nc
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, v
o
l.
17, n
o
. 1, pp. 57
–
69, 2009, d
oi
:
10.1108/1358
1980910934045.
[
6]
R
.
S
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gga
r
a
nd
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.
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in
gh,
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te
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na
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l
A
udi
ti
ng
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our
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,
vol
.
32,
no
. 4
–
5, pp. 378
–
405, 2017, d
o
i:
10.1108/M
A
J
-
03
-
2016
-
1341.
[
7]
R
.
G
r
a
s
s
a
,
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.
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o
ume
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.
H
us
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y
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o
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our
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l
R
e
por
ti
ng and A
c
c
ount
in
g
,
vo
l
. 19, no
. 3, pp. 369
–
391, 2020, d
o
i:
10.1108/J
F
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-
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2020
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36.
[
8]
A
.
C
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r
do
ni
,
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.
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is
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le
v
a
,
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nd
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.
B
e
ll
u
c
c
i,
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he
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li
t
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M
E
s
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ta
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ld
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o
mm
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ti
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ta
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te
d S
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us
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e
s
s
St
r
at
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gy
and the
E
nv
i
r
onm
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nt
,
vo
l.
32, n
o
. 6, pp. 3292
–
3308, 2023, d
o
i:
10.1002/bs
e
.3300.
[
9]
R
o
ma
ndh
o
n,
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.
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.
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.
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.
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a
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io
n
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o
l.
70,
n
o
.
1,
pp.
148
–
168,
2023,
do
i:
10.22201/f
c
a
.24488410
e
.2025.5077.
[
10]
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.
W
a
ng,
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.
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a
ng,
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.
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ng,
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nd
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.
Y
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ti
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e
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l
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m
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ha
ni
s
m,”
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ie
nc
e
of
th
e
T
ot
al
E
nv
ir
onm
e
nt
,
vo
l.
714,
p.
136855,
2020,
do
i:
10.1016/j
.s
c
it
o
t
e
n
v
.2020.136855.
[
11]
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.
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ukhi
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.
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nd
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.
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o
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s
la
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ndo
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s
ia
,”
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ank
s
and B
ank
Sy
s
te
m
s
, v
o
l.
15, n
o
. 1, pp. 1
–
11, 2
020, do
i:
10.21511/bbs
.15(
1
)
.2020.01.
[
12]
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.
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e
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o
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t
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o
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n
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e
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l
e
y
)
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v
o
l
.
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1
,
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.
1
,
2
0
2
1
,
do
i
:
1
0
.
1
1
0
8
/
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G
-
01
-
2020
-
0037
.
[
13]
F
.
C
a
p
u
t
o
,
S
.
P
iz
z
i
,
L
.
L
i
go
r
io
,
a
n
d
R
.
L
e
o
pi
z
z
i
,
“
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n
h
a
nc
i
ng
e
nv
i
r
o
n
me
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t
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l
i
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t
io
n
t
r
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n
s
p
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r
e
nc
y
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h
r
o
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g
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o
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o
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i
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l
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po
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i
b
i
l
i
ty
r
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r
t
i
n
g
r
e
g
ul
a
t
io
n
,
”
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u
s
i
n
e
s
s
S
t
r
a
t
e
g
y
a
n
d
t
h
e
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n
v
i
r
o
n
m
e
n
t
,
v
o
l
.
3
0
,
no
.
8
,
p
p
.
3
4
7
0
–
3484, 2021, d
oi:
10.1002/
bs
e
.281
4.
[
14]
M
.
E
ld
a
ia
,
“
T
he
r
e
la
ti
o
ns
hi
p
b
e
twe
e
n
mus
li
m
di
r
e
c
t
o
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s
o
n
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o
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r
d
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r
e
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t
or
s
a
nd
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udi
t
c
o
mm
i
tt
e
e
c
ha
r
a
c
t
e
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s
o
n
pe
r
f
o
r
ma
nc
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e
v
id
e
nc
e
f
r
o
m J
or
da
n,”
SSR
N
E
le
c
tr
oni
c
J
our
nal
, v
ol
. 2, n
o
. 2,
pp. 15
–
27, 2021, do
i:
10.2139/s
s
r
n.3751808.
[
15]
S
.
A
.
S
ha
tn
a
w
i,
A
.
M
a
r
e
i,
M
.
M
.
H
a
ne
f
a
h,
M
.
E
ld
a
ia
,
a
nd
S
.
A
la
a
r
a
j,
“
A
udi
t
c
o
mm
it
t
e
e
a
nd
f
in
a
n
c
ia
l
pe
r
f
or
ma
n
c
e
in
j
o
r
da
n
:
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he
mo
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e
r
a
ti
ng
e
f
f
e
c
t
of
o
w
ne
r
s
hi
p
c
o
n
c
e
nt
r
a
ti
o
n,”
M
ont
e
ne
gr
in
J
our
nal
of
E
c
onomic
s
,
v
o
l.
17,
n
o
.
4,
pp.
45
–
53,
2021,
do
i:
10.14254/1800
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5845/2021.17
-
4.4.
[
16]
S
.
A
.
S
ha
tn
a
w
i,
A
.
M
a
r
e
i,
M
.
M
.
H
a
ne
f
a
h,
M
.
E
ld
a
ia
,
a
nd
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.
A
la
a
r
a
j,
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h
e
e
f
f
e
c
t
of
a
udi
t
c
o
mm
it
t
e
e
o
n
f
in
a
nc
ia
l
pe
r
f
o
r
ma
n
c
e
of
li
s
te
d
c
o
mpa
ni
e
s
in
J
o
r
da
n:
t
he
mo
d
e
r
a
ti
ng
e
f
f
e
c
t
of
e
nt
e
r
p
r
is
e
r
is
k
ma
na
ge
me
nt
,”
J
our
nal
o
f
M
anage
m
e
nt
I
nf
o
r
m
at
io
n
and
D
e
c
is
io
n Sc
ie
nc
e
s
, v
o
l.
25, n
o
. 2, pp. 1
–
10, 2022.
[
17]
J
S
C
, “
J
o
r
da
ni
a
n c
o
r
pr
o
a
t
e
g
ove
r
na
nc
e
c
o
d
e
,”
2007.
[
18]
A
.
A
lk
ur
d
i,
K
.
H
us
s
a
in
e
y
,
Y
.
T
a
ha
t,
a
nd
M
.
A
l
a
dw
a
n,
“
T
h
e
im
pa
c
t
of
c
o
r
p
o
r
a
t
e
g
ov
e
r
na
nc
e
o
n
r
is
k
di
s
c
l
o
s
ur
e
:
J
o
r
da
ni
a
n
e
v
id
e
nc
e
,”
A
c
ade
m
y
of
A
c
c
ount
in
g and F
in
anc
ia
l
St
ud
ie
s
J
our
nal
, vo
l.
23, n
o
. 1, 2019.
[
19]
A
.
P
a
l,
C
.
K
.
T
iwa
r
i,
a
nd
A
.
B
e
hl
,
“
B
l
oc
k
c
ha
in
te
c
hn
o
l
o
g
y
in
f
in
a
n
c
ia
l
s
e
r
v
ic
e
s
:
a
c
o
mp
r
e
h
e
ns
i
ve
r
e
v
ie
w
of
th
e
li
te
r
a
tu
r
e
,”
J
our
nal
of
G
lo
bal
O
pe
r
at
io
ns
and St
r
at
e
gi
c
Sour
c
in
g
, vo
l.
14,
no
. 1, pp. 61
–
80, 2021, d
o
i:
10.1108/J
G
O
S
S
-
07
-
2020
-
0039.
[
20]
H
.
S
t
e
w
a
r
t,
“
T
h
e
hi
ndr
a
n
c
e
of
c
l
o
ud
c
o
mput
in
g
a
c
c
e
pt
a
n
c
e
w
i
th
in
th
e
f
in
a
nc
ia
l
s
e
c
t
or
s
in
G
e
r
ma
n
y
,”
I
nf
or
m
at
io
n
and
C
om
put
e
r
Se
c
ur
it
y
, v
o
l.
30, n
o
. 2, pp. 206
–
224, 2022, d
o
i:
10.1108
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C
S
-
01
-
2021
-
0002.
[
21]
Y
.
L
iu
,
S
.
S
a
l
e
e
m,
R
.
S
ha
bbi
r
,
M
.
S
.
S
ha
bbi
r
,
A
.
I
r
s
ha
d,
a
n
d
S
.
K
ha
n,
“
T
he
r
e
la
ti
o
ns
hi
p
b
e
twe
e
n
c
o
r
p
o
r
a
t
e
s
oc
ia
l
r
e
s
po
ns
ib
il
it
y
a
nd
f
in
a
n
c
ia
l
p
e
r
f
or
ma
n
c
e
:
a
m
o
d
e
r
a
t
e
r
o
l
e
of
f
in
t
e
c
h
t
e
c
hn
o
l
o
g
y
,”
E
nv
ir
onm
e
nt
al
Sc
ie
nc
e
and
P
ol
lu
t
io
n
R
e
s
e
ar
c
h
,
vo
l.
28,
no
.
16, pp. 20174
–
20187, 2021, do
i:
10.1007/s
11356
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020
-
11822
-
9.
[
22]
J
. A
. J
a
f
r
i,
S
.
I
. M
o
hd A
m
in
, A
. A
bdul
R
a
hma
n, a
nd S
. M
o
hd
N
o
r
,
“
A
s
y
s
t
e
ma
ti
c
l
it
e
r
a
tu
r
e
r
e
v
i
e
w
of
t
h
e
r
o
le
of
t
r
us
t
a
nd s
e
c
u
r
it
y
o
n
f
in
te
c
h a
d
o
pt
i
o
n i
n ba
nki
ng,”
H
e
li
y
on
, vol
. 10, n
o
. 1, 2024,
do
i:
10.1016/j
.h
e
li
y
on.2023.
e
22980.
[
23]
H
.
A
ji
l
i
a
nd
A
.
B
o
ur
i,
“
C
o
mpa
r
a
ti
ve
s
tu
d
y
b
e
tw
e
e
n
I
F
R
S
a
nd
A
A
O
I
F
I
di
s
c
l
o
s
ur
e
c
ompl
ia
nc
e
,”
J
our
nal
of
F
in
anc
ia
l
R
e
por
ti
ng
and A
c
c
ount
in
g
, vo
l.
15, n
o
. 3, pp. 269
–
292, 2017, d
o
i
:
10.110
8/
j
f
r
a
-
03
-
2016
-
0023.
[
24]
T
.
D
o
li
nš
e
k
a
nd
A
.
L
ut
a
r
-
S
k
e
r
bi
n
je
k,
“
V
ol
unt
a
r
y
di
s
c
l
o
s
ur
e
of
f
i
na
nc
ia
l
in
f
o
r
ma
ti
o
n
o
n
th
e
in
te
r
ne
t
b
y
la
r
ge
c
ompa
ni
e
s
in
S
lo
ve
ni
a
,”
K
y
be
r
ne
te
s
, v
o
l.
47, n
o
. 3, pp. 458
–
473, 2018, d
o
i:
1
0.1108/K
-
08
-
2016
-
0220.
[
25]
K
.
A
lj
i
f
r
i,
“
T
h
e
a
s
s
oc
ia
ti
o
n
b
e
twe
e
n
f
ir
m
c
ha
r
a
c
te
r
is
ti
c
s
a
nd
c
o
r
p
or
a
te
f
in
a
nc
ia
l
di
s
c
l
o
s
ur
e
s
:
e
v
id
e
n
c
e
f
r
o
m
ua
e
c
o
mpa
ni
e
s
,”
T
he
I
nt
e
r
nat
io
nal
J
our
nal
of
B
us
in
e
s
s
and F
in
anc
e
R
e
s
e
ar
c
h
, v
o
l.
8
, no
. 2, pp. 101
–
124, 2014.
[
26]
M
.
B
e
n
A
bda
ll
a
h
a
nd
S
.
B
a
hl
o
ul
,
“
D
is
c
l
o
s
ur
e
,
S
ha
r
ia
h
g
ov
e
r
na
nc
e
a
nd
f
in
a
nc
ia
l
p
e
r
f
or
ma
nc
e
in
I
s
la
mi
c
ba
nks
,”
A
s
ia
n
J
our
na
l
of
E
c
onomic
s
an
d B
ank
in
g
, vo
l.
5, n
o
. 3, pp. 234
–
254, 2021, d
o
i:
10.1108/a
je
b
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03
-
2021
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0038.
[
27]
M
. J
. I
mhof
a
nd S
.
E
. S
e
a
v
e
y
,
“
H
o
w
i
n
ve
s
t
o
r
s
v
a
lu
e
c
a
s
h a
nd c
a
s
h f
l
o
w
s
w
he
n ma
na
g
e
r
s
c
o
m
mi
t
t
o
pr
ov
id
in
g e
a
r
ni
ngs
f
o
r
e
c
a
s
ts
,”
A
dv
anc
e
s
i
n A
c
c
ount
in
g
, vo
l.
41, n
o
. J
a
nua
r
y
2017, pp. 74
–
87,
2018, do
i:
10.1016/j
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di
a
c
.2018.03.004.
[
28]
A
.
A
l
-
H
a
di
,
G
.
T
a
y
l
o
r
,
a
nd
K
.
H
.
A
l
-
Y
a
h
y
a
e
e
,
“
R
ul
in
g
f
a
mi
l
y
po
li
ti
c
a
l
c
o
nn
e
c
ti
o
ns
a
nd
r
is
k
r
e
por
ti
ng:
e
v
id
e
n
c
e
f
r
o
m
th
e
G
C
C
,”
I
nt
e
r
nat
io
nal
J
our
nal
of
A
c
c
ount
in
g
, v
o
l.
51, n
o
. 4, pp. 504
–
52
4, 20
16, do
i:
10.1016/j
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in
ta
c
c
.2016.10.004.
[
29]
B
.
K
.
A
g
y
e
i
-
M
e
ns
a
h
a
nd
S
.
B
u
e
r
t
e
y
,
“
D
o
c
ul
tu
r
e
a
nd
g
ove
r
na
nc
e
s
tr
u
c
tu
r
e
in
f
lu
e
n
c
e
e
x
t
e
nt
of
c
or
p
o
r
a
t
e
r
is
k
di
s
c
l
o
s
ur
e
?
,”
I
nt
e
r
nat
io
nal
J
our
nal
of
M
anage
r
ia
l
F
in
anc
e
,
vo
l.
15, n
o
. 3, pp
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–
334, 2019, do
i:
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8/
I
J
M
F
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09
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2017
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[
30]
T
.
E
ls
ha
ndi
d
y
,
P
.
J
.
S
hr
i
ve
s
,
M
.
B
a
mbe
r
,
a
nd
S
.
A
br
a
ha
m,
“
R
i
s
k
r
e
p
o
r
t
in
g:
a
r
e
v
i
e
w
of
th
e
l
it
e
r
a
tu
r
e
a
nd
im
p
li
c
a
ti
o
ns
f
or
f
ut
ur
e
r
e
s
e
a
r
c
h,”
J
our
nal
of
A
c
c
ount
in
g L
it
e
r
at
ur
e
, v
o
l.
40, n
o
. S
e
pt
e
mbe
r
2015, pp. 54
–
82, 2018, d
o
i:
10.10
16
/j
.a
c
c
li
t.
2017.12.001.
[
31]
R
. A
lq
a
ta
mi
n, Z
. A
. A
r
ib
i,
a
nd
T
. A
r
un, “
T
h
e
e
f
f
e
c
t
of
C
E
O
s
’
c
ha
r
a
c
te
r
is
ti
c
s
o
n
f
or
w
a
r
d
-
l
oo
ki
ng
i
n
f
o
r
ma
ti
o
n,”
J
our
nal
of
A
ppl
ie
d
A
c
c
ount
in
g R
e
s
e
ar
c
h
, v
o
l.
18, n
o
. 4, pp. 402
–
424, 2017, d
o
i:
1
0.1108/J
A
A
R
-
03
-
2016
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0027.
[
32]
A
.
E
.
H
a
dda
d,
W
.
M
.
S
be
it
i,
a
nd
A
.
Q
a
s
im
,
“
A
c
c
o
unt
in
g
l
e
gi
s
la
ti
o
n,
c
o
r
p
or
a
te
g
ove
r
na
n
c
e
c
o
de
s
a
nd
di
s
c
l
o
s
ur
e
in
J
o
r
da
n:
a
r
e
v
i
e
w
,”
I
nt
e
r
nat
io
nal
J
our
nal
of
L
aw
and M
anage
m
e
nt
, vo
l.
5
9, no
. 1, pp. 147
–
176, 2017, d
o
i:
10.1108/
I
J
L
M
A
-
07
-
2016
-
006
4.
[
33]
A
.
H
.
A
L
B
A
W
W
A
T
a
nd
M
.
Y
.
A
.
B
A
S
A
H
,
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h
e
im
pa
c
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ti
o
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e
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o
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ur
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e
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im
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i
na
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l
r
e
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r
ti
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o
r
da
n,”
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n
te
r
nat
io
nal
J
our
nal
of
A
c
ad
e
m
ic
R
e
s
e
ar
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h i
n A
c
c
ount
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g, F
in
an
c
e
and M
anage
m
e
nt
Sc
ie
nc
e
s
, v
o
l.
5, n
o
. 2, pp. 66
–
85, 2015, d
o
i:
10.6007/
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a
r
a
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5
-
i2
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612.
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34]
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ly
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o
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i
e
t
y
,
v
o
l
.
5
6
,
p
p
.
1
–
20, 2017, d
o
i:
10.1016/
j.a
o
s
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[
35]
Q
.
M
.
A
.
E
id
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T
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A
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ul
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nt
e
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na
l
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our
nal
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io
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us
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R
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l.
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o
.
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01213
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, 2023, d
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i:
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/2
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[
36]
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.
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y
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R
.
M
ul
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.
P
a
r
ki
ns
o
n,
“
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he
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le
s
s
i
s
mo
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e
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im
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c
t
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c
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l
o
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r
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,
”
J
our
nal
of
M
a
r
k
e
ti
ng M
anage
m
e
nt
, v
o
l.
36, n
o
. 3
–
4, pp. 248
–
2
78, 2020, d
o
i:
10.1080/0267257X.2020.1718740.
[
37]
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.
A
l
S
a
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na
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m
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ms
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lu
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s
c
l
o
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ur
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o
mpl
ia
n
c
e
:
th
e
c
a
s
e
of
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nks
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J
or
d
a
n,”
I
nt
e
r
nat
io
nal
J
our
nal
of
A
c
ade
m
ic
R
e
s
e
ar
c
h
in
A
c
c
ount
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g
F
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anc
e
and
M
anage
m
e
nt
Sc
ie
nc
e
s
,
vo
l.
4,
n
o
.
2,
pp.
369
–
384,
20
14,
do
i:
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I
J
A
R
A
F
M
S
/v
4
-
i2
/9
35.
Evaluation Warning : The document was created with Spire.PDF for Python.
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1719
[
38]
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.
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a
ll
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,
H
.
F
a
r
a
g,
a
nd
K
.
O
w
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Y
o
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or
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r
a
t
e
s
oc
ia
l
r
e
s
po
ns
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il
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y
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a
n
c
ia
l
p
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f
or
ma
nc
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in
I
s
la
mi
c
B
a
nks
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SSR
N
E
le
c
tr
oni
c
J
our
nal
, pp. 1
–
41, 2017, do
i:
10.2139/s
s
r
n.3027644.
[
39]
S
.
S
r
a
ir
i,
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o
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e
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s
la
mi
c
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nks
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G
C
C
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o
unt
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e
s
,”
J
our
nal
of
I
s
la
m
ic
F
in
anc
e
, vo
l.
4, n
o
. 2, pp. 1
–
17, 2015, d
o
i:
10.12816
/0
024085.
[
40]
S
.
B
a
w
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ne
h,
S
ha
ms
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S
,
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a
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e
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nt
ur
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s
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o
r
da
ni
a
n c
o
mpa
ni
e
s
,”
R
e
s
e
ar
c
h J
ou
r
nal
of
F
in
anc
e
and A
c
c
ount
in
g
, vo
l.
6, n
o
. 10, pp. 27
–
36, 2015.
[
41]
J
.
O
mpus
unggu,
“
T
h
e
e
f
f
e
c
t
of
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l
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k
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e
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e
i)
i
n t
h
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r
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-
2012,”
I
O
S
R
J
our
nal
of
B
us
in
e
s
s
and M
anage
m
e
nt
(
I
O
SR
-
J
B
M
)
,
vo
l.
18, n
o
. 6, pp. 69
–
78, 2016, d
o
i:
10.9790/487X
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1806
016978.
[
42]
M
.
M
.
A
lf
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ih
,
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he
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e
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ve
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s
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r
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nda
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r
y
di
s
c
l
o
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ur
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o
mpl
ia
n
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e
,”
J
our
nal
of
F
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anc
ia
l
R
e
gul
at
io
n and C
om
pl
ia
nc
e
, vo
l.
24, n
o
. 2, pp. 154
–
176, 2016, do
i:
10.1108/J
F
R
C
-
07
-
2015
-
0035.
[
43]
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.
P
in
t
o
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.
N
g
P
i
c
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o
,
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o
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ig
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r
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r
m
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pe
r
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o
r
ma
n
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:
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nd
e
r
s
ta
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ng
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e
r
o
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e
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nt
e
r
n
e
t
f
in
a
n
c
ia
l
r
e
p
o
r
ti
ng,”
J
our
nal
of
B
us
in
e
s
s
R
e
s
e
ar
c
h
, v
o
l.
69, n
o
. 11, pp. 5
360
–
5365, 2016, do
i:
10.1016/j
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jb
us
r
e
s
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[
44]
A
.
A
.
R
a
hma
n
a
nd
M
.
D
.
H
a
mda
n,
“
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h
e
e
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t
e
nt
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o
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ia
n
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e
w
it
h
F
R
S
101
s
ta
n
da
r
d:
M
a
la
y
s
ia
n
e
v
id
e
n
c
e
,”
J
our
nal
of
A
ppl
ie
d
A
c
c
ount
in
g R
e
s
e
ar
c
h
, v
o
l.
18, n
o
. 1, pp. 87
–
115, 2017, d
o
i:
10.
1108/J
A
A
R
-
06
-
2015
-
0078.
[
45]
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.
N
e
i
f
a
r
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.
J
a
r
bo
ui
,
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o
r
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ove
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ti
o
na
l
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lu
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ta
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s
c
l
o
s
ur
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:
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v
id
e
n
c
e
f
r
o
m
I
s
la
mi
c
ba
n
ks
,”
R
e
s
e
ar
c
h i
n I
nt
e
r
nat
io
nal
B
us
in
e
s
s
and F
in
anc
e
, vo
l.
46, pp. 43
–
54, 2018, do
i:
10.1016/j
.
r
ib
a
f
.2017.09.006.
[
46]
R
.
D
.
M
o
r
r
is
a
nd
P
.
C
.
T
r
o
nne
s
,
“
T
h
e
de
t
e
r
mi
na
nt
s
of
vo
lu
nt
a
r
y
s
tr
a
t
e
g
y
di
s
c
l
o
s
ur
e
:
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n
in
t
e
r
na
ti
o
na
l
c
o
mpa
r
is
o
n,”
A
c
c
ount
in
g
R
e
s
e
ar
c
h
J
ou
r
nal
, v
o
l.
31, n
o
. 3, pp. 423
–
441, 2018, d
o
i
:
10.11
08/
A
R
J
-
10
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2015
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0126.
[
47]
M
.
M
.
E
lg
a
mm
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l,
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.
H
us
s
a
in
e
y
,
a
nd
F
.
A
hme
d,
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o
r
p
o
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t
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r
na
n
c
e
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lu
nt
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r
y
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is
k
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nd
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or
w
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r
d
-
l
oo
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ng
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s
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l
o
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ur
e
s
,”
J
our
nal
of
A
ppl
ie
d A
c
c
ount
in
g R
e
s
e
a
r
c
h
, v
o
l.
19, n
o
. 4, p
p. 592
–
607, 2018, do
i:
10.1108/J
A
A
R
-
01
-
2017
-
0014.
[
48]
A
.
E
.
H
a
dda
d
a
nd
H
.
A
la
li
,
“
R
is
k
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c
l
o
s
ur
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nd
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in
a
n
c
ia
l
p
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r
f
o
r
ma
n
c
e
:
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e
c
a
s
e
of
I
s
la
mi
c
a
nd
c
o
n
v
e
n
ti
o
na
l
ba
nks
in
th
e
G
C
C
,
”
J
our
nal
of
I
s
la
m
ic
A
c
c
ount
in
g and B
us
in
e
s
s
R
e
s
e
ar
c
h
, v
o
l.
13,
no
. 1, pp. 5
4
–
72, 2021, d
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i:
10.1108/J
I
A
B
R
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11
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2020
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[
49]
M
.
A
l
-
M
a
s
hha
da
ni
a
nd
M
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S
huj
a
a
,
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oT
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ur
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us
in
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nt
e
r
nat
io
nal
A
r
ab
J
our
nal
of
I
n
f
or
m
at
io
n T
e
c
hnol
ogy
, v
o
l.
19, n
o
. 2, pp. 214
–
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a
ji
t/
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2/
8.
[
50]
S
.
J
a
s
w
a
l
a
nd
M
.
M
a
lh
o
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a
,
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F
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r
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or
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at
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n T
e
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hnol
ogy
, v
o
l.
19, n
o
. 3, pp. 396
–
402, 2022, d
o
i:
10.34028/I
A
J
I
T
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9/
3/
14.
[
51]
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.
R
.
S
ur
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.
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e
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I
nf
or
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Sw
it
z
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nd)
, vo
l.
11, n
o
. 12, pp. 1
–
20, 2
020, do
i:
10.3390/i
n
f
o11120590.
[
52]
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.
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.
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.
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.
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H
s
ia
o
,
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a
n
f
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n
c
ia
l
te
c
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o
l
o
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y
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e
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e
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o
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li
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m
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o
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g
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th
?
,”
C
ur
r
e
nt
I
s
s
ue
s
i
n T
ou
r
is
m
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R
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K
ur
ni
a
w
a
n,
“
E
x
a
mi
na
ti
o
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of
th
e
f
a
c
t
o
r
s
c
o
nt
r
ib
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g
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o
f
in
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n
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ia
l
te
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o
l
o
g
y
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d
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pt
i
o
n
in
in
d
o
n
e
s
ia
us
in
g
te
c
hn
ol
o
g
y
a
c
c
e
pt
a
n
c
e
m
o
d
e
l:
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a
s
e
s
tu
d
y
of
pe
e
r
t
o
pe
e
r
l
e
ndi
ng
s
e
r
v
i
c
e
pl
a
tf
or
m,”
in
P
r
oc
e
e
di
ngs
o
f
2019
I
nt
e
r
nat
io
nal
C
on
fe
r
e
nc
e
on
I
nf
or
m
at
io
n M
an
age
m
e
nt
and T
e
c
hnol
ogy
, I
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T
e
c
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M
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r
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n, R
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e
mbe
l,
a
nd M
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a
la
u, “
M
o
d
e
r
a
ti
ng
r
o
l
e
of
f
in
a
nc
ia
l
t
e
c
hn
o
l
o
g
y
t
o
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r
ds
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e
e
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f
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ts
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nc
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l
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ma
nc
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ove
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o
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s
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r
ns
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ndo
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ia
4
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a
t
e
g
o
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y
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nks
,”
I
nt
e
r
nat
io
nal
C
E
O
C
om
m
uni
c
at
io
n,
E
c
onomic
s
, O
r
gani
z
at
io
n &
Soc
ia
l
Sc
ie
nc
e
s
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e
s
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D
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W
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“
T
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in
f
lu
e
n
c
e
of
f
in
a
nc
ia
l
te
c
hn
o
l
o
g
y
in
f
in
a
nc
ia
l
tr
a
ns
a
c
ti
o
ns
,”
in
I
O
P
C
onf
e
r
e
n
c
e
Se
r
ie
s
:
M
at
e
r
ia
ls
Sc
ie
nc
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A
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A
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ls
ma
di
,
N
.
A
lr
a
w
a
s
hde
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A
.
A
l
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G
a
s
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h,
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.
A
l
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a
la
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nd
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.
M
.
A
l
-
H
a
z
im
e
h,
“
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mpa
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t
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s
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s
s
e
na
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s
o
n
ba
nki
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r
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ma
n
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e
:
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mo
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e
r
a
ti
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o
l
e
of
F
in
t
e
c
h,”
B
an
k
s
and
B
ank
Sy
s
te
m
s
,
v
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Z
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a
na
d
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H
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A
l
L
a
w
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ti
,
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o
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nd
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r
di
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ir
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pe
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o
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ti
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n
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ia
l
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c
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om
pe
ti
ti
v
e
ne
s
s
R
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v
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R
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s
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A
.
R
a
s
id
,
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A
c
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c
a
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o
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ir
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pe
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or
por
at
e
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ov
e
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nanc
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in
gl
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,
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z
ma
t,
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ot
o
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th
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e
e
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is
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ns
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ukuk
is
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ua
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:
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r
s
ta
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e
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s
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na
n
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e
,”
P
ac
if
ic
B
as
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F
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e
J
our
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p
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r
a
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ove
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na
n
c
e
:
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de
n
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e
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nks
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l
M
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e
ti
ng
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e
A
c
ade
m
y
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anage
m
e
nt
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s
a
la
vo
ut
a
s
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mi
th
,
“
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o
mpa
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o
n
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o
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th
ods
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or
me
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ur
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o
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h
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R
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y
di
s
c
l
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r
e
m
e
nt
s
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J
our
nal
of
A
ppl
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d A
c
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g R
e
s
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ar
c
h
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T
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A
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a
s
s
a
r
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a
nd
R
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S
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M
uqa
tt
a
s
h,
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mpa
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t
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f
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a
n
c
ia
l
t
e
c
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o
g
y
o
n
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m
e
nt
of
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nks
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f
in
a
n
c
ia
l
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e
r
f
or
ma
nc
e
,”
J
our
nal
of
R
is
k
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anc
ia
l
M
anage
m
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M
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M
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Z
a
br
i,
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o
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o
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r
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na
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s
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l
o
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ur
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s
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P
r
ope
r
ty
M
anage
m
e
nt
, vo
l.
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A
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B
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a
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a
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J
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Al
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jm
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“
T
he
r
o
l
e
of
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udi
t
c
o
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o
r
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o
r
a
t
e
s
us
ta
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li
t
y
r
e
p
o
r
ti
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v
id
e
n
c
e
f
r
o
m
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n
ks
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e
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oo
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o
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il
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our
nal
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ppl
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d A
c
c
ount
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g R
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s
e
ar
c
h
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Y.
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t
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e
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o
s
t
of
de
b
t
f
in
a
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c
in
g,”
J
our
nal
of
I
nt
e
r
nat
io
nal
F
in
anc
ia
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M
ar
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p
o
li
c
y
un
c
e
r
ta
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t
y
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ti
m
e
s
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O
V
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D
-
19
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nde
mi
c
,”
A
s
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E
c
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L
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tt
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a
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M
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m
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i
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i
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i
t
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l
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i
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n
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I
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m
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r
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l
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a
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n
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o
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r
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r
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A
lq
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A
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A
.
A
lm
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ma
ni
,
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T
h
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a
n
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ia
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o
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e
s
ta
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li
t
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la
mi
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a
nks
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nt
e
r
nat
io
nal
J
our
nal
of
P
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of
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s
s
io
nal
B
us
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s
s
R
e
v
ie
w
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vo
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,
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.
A
r
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a
t,
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.
A
ls
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t,
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nd
M
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N
.
A
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R
a
hma
n,
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he
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l
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ndone
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ia
n
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our
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le
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ic
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E
ngi
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e
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om
put
e
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Sc
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e
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our
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he
or
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ti
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al
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ppl
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d I
nf
or
m
at
io
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e
c
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