id	sid	eid	entity	type
cjfa-10415	1	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-10415	1	2	2300-12402016	DATE
cjfa-10415	1	3	5	CARDINAL
cjfa-10415	1	4	1 date	CARDINAL
cjfa-10415	1	5	february 11,	DATE
cjfa-10415	1	6	2016	DATE
cjfa-10415	1	7	may 11,	DATE
cjfa-10415	1	8	2016	DATE
cjfa-10415	3	1	john paul ii catholic university of lublin	PERSON
cjfa-10415	3	2	al	PERSON
cjfa-10415	3	3	14	CARDINAL
cjfa-10415	3	4	20	CARDINAL
cjfa-10415	3	5	poland	GPE
cjfa-10415	4	1	bolibok p.	ORG
cjfa-10415	4	2	2016	CARDINAL
cjfa-10415	5	1	polish	NORP
cjfa-10415	6	1	copernican journal of finance & accounting	ORG
cjfa-10415	6	2	5(1	CARDINAL
cjfa-10415	6	3	25–37	CARDINAL
cjfa-10415	7	1	http://dx.doi	PERSON
cjfa-10415	8	1	org/10.12775	PERSON
cjfa-10415	8	2	john paul ii catholic university of lublin	PERSON
cjfa-10415	8	3	polish	NORP
cjfa-10415	9	1	j e l	PERSON
cjfa-10415	10	1	polish	NORP
cjfa-10415	11	1	tobin	ORG
cjfa-10415	11	2	annual	DATE
cjfa-10415	12	1	the warsaw stock exchange	ORG
cjfa-10415	12	2	1997–2014	CARDINAL
cjfa-10415	16	1	polish	NORP
cjfa-10415	17	1	piotr bolibok26	PERSON
cjfa-10415	17	2	one	CARDINAL
cjfa-10415	23	1	polish	NORP
cjfa-10415	24	1	poland	GPE
cjfa-10415	25	1	four	CARDINAL
cjfa-10415	26	1	first	ORDINAL
cjfa-10415	27	1	second	ORDINAL
cjfa-10415	28	1	third	ORDINAL
cjfa-10415	30	1	27	CARDINAL
cjfa-10415	31	1	the last several decades	DATE
cjfa-10415	33	1	miller	ORG
cjfa-10415	33	2	1995	DATE
cjfa-10415	33	3	modigliani-miller	ORG
cjfa-10415	33	4	1958	DATE
cjfa-10415	34	1	hart	PERSON
cjfa-10415	34	2	moore	PERSON
cjfa-10415	34	3	1995	DATE
cjfa-10415	35	1	allen	PERSON
cjfa-10415	35	2	2011	DATE
cjfa-10415	36	1	mehran	PERSON
cjfa-10415	36	2	thakor	ORG
cjfa-10415	36	3	2011	DATE
cjfa-10415	38	1	abuzayed	PERSON
cjfa-10415	38	2	molyneux	ORG
cjfa-10415	38	3	al-fayoumi	PERSON
cjfa-10415	38	4	2009	DATE
cjfa-10415	38	5	agostino, drago	ORG
cjfa-10415	38	6	2011	DATE
cjfa-10415	38	7	anandarajan	GPE
cjfa-10415	38	8	francis	PERSON
cjfa-10415	38	9	hasan	PERSON
cjfa-10415	38	10	john 2011	PERSON
cjfa-10415	38	11	bolibok 2014	ORG
cjfa-10415	39	1	tobin	ORG
cjfa-10415	40	1	2000	DATE
cjfa-10415	41	1	2009	DATE
cjfa-10415	42	1	fortin	ORG
cjfa-10415	42	2	goldberd	ORG
cjfa-10415	42	3	roth	PERSON
cjfa-10415	42	4	2011	DATE
cjfa-10415	45	1	jordan	GPE
cjfa-10415	45	2	sanchez	PERSON
cjfa-10415	45	3	2011	DATE
cjfa-10415	46	1	shamsuddin	GPE
cjfa-10415	46	2	xiang	PERSON
cjfa-10415	46	3	2012	DATE
cjfa-10415	47	1	sopranzetti	ORG
cjfa-10415	47	2	2014	DATE
cjfa-10415	47	3	five	CARDINAL
cjfa-10415	50	1	2014	DATE
cjfa-10415	55	1	1994	DATE
cjfa-10415	57	1	1994	DATE
cjfa-10415	58	1	engel 1996	PERSON
cjfa-10415	58	2	ahmed	GPE
cjfa-10415	58	3	thomas (1999	ORG
cjfa-10415	58	4	lim	ORG
cjfa-10415	58	5	lee	PERSON
cjfa-10415	58	6	2013	DATE
cjfa-10415	59	1	29	CARDINAL
cjfa-10415	59	2	polish	NORP
cjfa-10415	59	3	bolibok	ORG
cjfa-10415	59	4	2015	CARDINAL
cjfa-10415	61	1	tucker	PERSON
cjfa-10415	61	2	zarowin 2006	DATE
cjfa-10415	61	3	gao 2015	ORG
cjfa-10415	61	4	koumanakos	PERSON
cjfa-10415	61	5	2010	DATE
cjfa-10415	63	1	wang	PERSON
cjfa-10415	63	2	2014	DATE
cjfa-10415	64	1	2009	DATE
cjfa-10415	64	2	fortin et al	PERSON
cjfa-10415	65	1	2011	DATE
cjfa-10415	66	1	2014	DATE
cjfa-10415	67	1	wang	ORG
cjfa-10415	67	2	2014	DATE
cjfa-10415	68	1	polish	NORP
cjfa-10415	69	1	1	CARDINAL
cjfa-10415	70	1	polish	NORP
cjfa-10415	71	1	tobin	ORG
cjfa-10415	73	1	wang	PERSON
cjfa-10415	73	2	2014	DATE
cjfa-10415	74	1	2009	DATE
cjfa-10415	74	2	fortin et al	PERSON
cjfa-10415	75	1	2011	DATE
cjfa-10415	76	1	2014	DATE
cjfa-10415	77	1	wang	ORG
cjfa-10415	77	2	2014	DATE
cjfa-10415	78	1	polish	NORP
cjfa-10415	79	1	1	CARDINAL
cjfa-10415	80	1	polish	NORP
cjfa-10415	81	1	tobin	ORG
cjfa-10415	81	2	1	CARDINAL
cjfa-10415	81	3	:*	GPE
cjfa-10415	82	1	1	CARDINAL
cjfa-10415	83	1	1	CARDINAL
cjfa-10415	85	1	1	CARDINAL
cjfa-10415	85	2	:*	GPE
cjfa-10415	85	3	piotr bolibok30 −	PERSON
cjfa-10415	86	1	1	CARDINAL
cjfa-10415	87	1	1	CARDINAL
cjfa-10415	88	1	o	DATE
cjfa-10415	90	1	first	ORDINAL
cjfa-10415	90	2	second	ORDINAL
cjfa-10415	91	1	first	ORDINAL
cjfa-10415	91	2	second	ORDINAL
cjfa-10415	91	3	2	CARDINAL
cjfa-10415	91	4	the end of year	DATE
cjfa-10415	91	5	1	CARDINAL
cjfa-10415	91	6	the end of year	DATE
cjfa-10415	91	7	the year	DATE
cjfa-10415	91	8	the year	DATE
cjfa-10415	91	9	− ncf/tait	ORG
cjfa-10415	91	10	the year	DATE
cjfa-10415	91	11	the end of year	DATE
cjfa-10415	91	12	the end of year	DATE
cjfa-10415	91	13	the year	DATE
cjfa-10415	94	1	2000	DATE
cjfa-10415	98	1	the warsaw stock exchange	ORG
cjfa-10415	98	2	the period 1997-2014	DATE
cjfa-10415	100	1	first	ORDINAL
cjfa-10415	100	2	second	ORDINAL
cjfa-10415	100	3	2	CARDINAL
cjfa-10415	100	4	the end of year	DATE
cjfa-10415	100	5	1	CARDINAL
cjfa-10415	100	6	the end of year	DATE
cjfa-10415	100	7	the year	DATE
cjfa-10415	100	8	the year	DATE
cjfa-10415	100	9	− ncf/tait	ORG
cjfa-10415	100	10	the year	DATE
cjfa-10415	100	11	the end of year	DATE
cjfa-10415	100	12	the end of year	DATE
cjfa-10415	100	13	the year	DATE
cjfa-10415	103	1	2000	DATE
cjfa-10415	107	1	the warsaw stock exchange	ORG
cjfa-10415	107	2	the period 1997-2014	DATE
cjfa-10415	108	1	2	CARDINAL
cjfa-10415	108	2	the end of year	DATE
cjfa-10415	108	3	1	CARDINAL
cjfa-10415	108	4	the end of year	DATE
cjfa-10415	108	5	the year	DATE
cjfa-10415	108	6	the year	DATE
cjfa-10415	108	7	31	CARDINAL
cjfa-10415	108	8	the year	DATE
cjfa-10415	108	9	the end of year	DATE
cjfa-10415	108	10	the end of year	DATE
cjfa-10415	108	11	the year	DATE
cjfa-10415	111	1	2000	DATE
cjfa-10415	115	1	the warsaw stock exchange	ORG
cjfa-10415	115	2	the period 1997-2014	DATE
cjfa-10415	116	1	18	CARDINAL
cjfa-10415	117	1	annual	DATE
cjfa-10415	117	2	isi	ORG
cjfa-10415	117	3	srodowiska sa	ORG
cjfa-10415	117	4	2015	DATE
cjfa-10415	119	1	221	CARDINAL
cjfa-10415	120	1	2	CARDINAL
cjfa-10415	121	1	piotr bolibok32	PERSON
cjfa-10415	121	2	2	CARDINAL
cjfa-10415	122	1	1.000	CARDINAL
cjfa-10415	123	1	0.098	CARDINAL
cjfa-10415	124	1	1.000	CARDINAL
cjfa-10415	124	2	1.000	CARDINAL
cjfa-10415	124	3	0.687	CARDINAL
cjfa-10415	124	4	0.357	CARDINAL
cjfa-10415	124	5	1.000	CARDINAL
cjfa-10415	124	6	0.085	CARDINAL
cjfa-10415	124	7	1.000 -0.063 0.066 0.049 e	MONEY
cjfa-10415	124	8	1.000	CARDINAL
cjfa-10415	124	9	1.000	CARDINAL
cjfa-10415	124	10	1.000	CARDINAL
cjfa-10415	124	11	0.01	CARDINAL
cjfa-10415	124	12	2	CARDINAL
cjfa-10415	130	1	polish	NORP
cjfa-10415	132	1	33	CARDINAL
cjfa-10415	132	2	second	ORDINAL
cjfa-10415	132	3	3	CARDINAL
cjfa-10415	133	1	3	CARDINAL
cjfa-10415	135	1	0.809	CARDINAL
cjfa-10415	135	2	4.680 0.000	MONEY
cjfa-10415	135	3	0.014	CARDINAL
cjfa-10415	135	4	0.009	MONEY
cjfa-10415	136	1	0.018	CARDINAL
cjfa-10415	136	2	0.002	CARDINAL
cjfa-10415	136	3	0.200	CARDINAL
cjfa-10415	136	4	0.280	CARDINAL
cjfa-10415	136	5	1.024 e	MONEY
cjfa-10415	137	1	0.563	MONEY
cjfa-10415	137	2	0.496 2.017 la	MONEY
cjfa-10415	137	3	1.233	MONEY
cjfa-10415	137	4	0.418	CARDINAL
cjfa-10415	137	5	0.856	MONEY
cjfa-10415	137	6	29.6%	PERCENT
cjfa-10415	137	7	27.2%	PERCENT
cjfa-10415	137	8	12.767 0.000 n 221	QUANTITY
cjfa-10415	138	1	1%	PERCENT
cjfa-10415	140	1	only about 30%	PERCENT
cjfa-10415	142	1	piotr bolibok34	PERSON
cjfa-10415	143	1	q.	PERSON
cjfa-10415	143	2	roe	PRODUCT
cjfa-10415	147	1	polish	NORP
cjfa-10415	148	1	ahmed et al	PERSON
cjfa-10415	149	1	1999	DATE
cjfa-10415	149	2	lim et al	PERSON
cjfa-10415	150	1	2013	DATE
cjfa-10415	150	2	2015	CARDINAL
cjfa-10415	152	1	2009	DATE
cjfa-10415	152	2	jordan et al	PERSON
cjfa-10415	153	1	2011	DATE
cjfa-10415	153	2	shamsuddin	NORP
cjfa-10415	153	3	xiang	PERSON
cjfa-10415	153	4	2012	DATE
cjfa-10415	156	1	roe	LAW
cjfa-10415	156	2	fortin et al	PERSON
cjfa-10415	157	1	2011	DATE
cjfa-10415	159	1	hart and moore	LAW
cjfa-10415	159	2	1995	DATE
cjfa-10415	159	3	allen et al	PERSON
cjfa-10415	160	1	2011	DATE
cjfa-10415	161	1	oth	GPE
cjfa-10415	161	2	35	CARDINAL
cjfa-10415	162	1	polish	NORP
cjfa-10415	164	1	the warsaw stock exchange	ORG
cjfa-10415	165	1	de nicoló	ORG
cjfa-10415	165	2	2000	DATE
cjfa-10415	165	3	wang	PERSON
cjfa-10415	165	4	2014	DATE
cjfa-10415	169	1	ryan et al	PERSON
cjfa-10415	170	1	2006	DATE
cjfa-10415	170	2	gao	PERSON
cjfa-10415	170	3	2015	DATE
cjfa-10415	172	1	the warsaw stock exchange	ORG
cjfa-10415	175	1	polish	NORP
cjfa-10415	177	1	b.	PERSON
cjfa-10415	177	2	molyneux	ORG
cjfa-10415	177	3	al-fayoumi	PERSON
cjfa-10415	177	4	n.	PERSON
cjfa-10415	177	5	2009	DATE
cjfa-10415	179	1	35	CARDINAL
cjfa-10415	179	2	2	CARDINAL
cjfa-10415	179	3	156	CARDINAL
cjfa-10415	181	1	ahmed	PERSON
cjfa-10415	181	2	a.s.	GPE
cjfa-10415	181	3	s.	PERSON
cjfa-10415	181	4	1999	DATE
cjfa-10415	183	1	28	CARDINAL
cjfa-10415	183	2	1	CARDINAL
cjfa-10415	183	3	1–25	CARDINAL
cjfa-10415	184	1	agostino	NORP
cjfa-10415	184	2	m., drago	PERSON
cjfa-10415	184	3	d., & silipo	ORG
cjfa-10415	184	4	d.b.	GPE
cjfa-10415	184	5	2011	DATE
cjfa-10415	185	1	european	NORP
cjfa-10415	186	1	36	CARDINAL
cjfa-10415	186	2	3	CARDINAL
cjfa-10415	186	3	437-	CARDINAL
cjfa-10415	186	4	457	CARDINAL
cjfa-10415	187	1	allen, f.,	PERSON
cjfa-10415	187	2	e., & marquez	ORG
cjfa-10415	187	3	r.	NORP
cjfa-10415	187	4	2011	DATE
cjfa-10415	189	1	24	CARDINAL
cjfa-10415	189	2	4	CARDINAL
cjfa-10415	189	3	983	CARDINAL
cjfa-10415	190	1	anandarajan	GPE
cjfa-10415	190	2	a., francis	PERSON
cjfa-10415	190	3	b.	PERSON
cjfa-10415	190	4	hasan, i., & john	ORG
cjfa-10415	190	5	2011	DATE
cjfa-10415	192	1	36	CARDINAL
cjfa-10415	192	2	33	CARDINAL
cjfa-10415	193	1	http://dx.doi	PERSON
cjfa-10415	194	1	w.h.	GPE
cjfa-10415	194	2	e.e.	PERSON
cjfa-10415	194	3	1996	DATE
cjfa-10415	196	1	22	DATE
cjfa-10415	196	2	177–206	CARDINAL
cjfa-10415	197	1	http://dx.doi.org/10.1016/s0165-4101(96)00428-4	ORG
cjfa-10415	197	2	bolibok	GPE
cjfa-10415	197	3	2014	DATE
cjfa-10415	198	1	polish	NORP
cjfa-10415	199	1	szczecińskiego	PERSON
cjfa-10415	199	2	802	CARDINAL
cjfa-10415	199	3	rynki finansowe	PERSON
cjfa-10415	199	4	ubezpieczenia	GPE
cjfa-10415	199	5	65	DATE
cjfa-10415	199	6	463	CARDINAL
cjfa-10415	200	1	bolibok	ORG
cjfa-10415	200	2	2015	CARDINAL
cjfa-10415	201	1	polish	NORP
cjfa-10415	202	1	wroclaw university of economics	ORG
cjfa-10415	202	2	397	CARDINAL
cjfa-10415	202	3	58	CARDINAL
cjfa-10415	203	1	http://dx.doi	PERSON
cjfa-10415	204	1	org/10.15611	NORP
cjfa-10415	205	1	37	CARDINAL
cjfa-10415	205	2	w.j.	GPE
cjfa-10415	205	3	r. l.	PERSON
cjfa-10415	205	4	b. j.	PERSON
cjfa-10415	205	5	2014	DATE
cjfa-10415	206	1	journal of accounting	ORG
cjfa-10415	206	2	14	CARDINAL
cjfa-10415	206	3	5	CARDINAL
cjfa-10415	206	4	11	CARDINAL
cjfa-10415	207	1	de nicoló	PERSON
cjfa-10415	207	2	2000	DATE
cjfa-10415	208	1	689	CARDINAL
cjfa-10415	208	2	1-42	CARDINAL
cjfa-10415	209	1	http://dx.doi	PERSON
cjfa-10415	210	1	dimitropoulos	PERSON
cjfa-10415	210	2	p.e.	GPE
cjfa-10415	210	3	asteriou	PERSON
cjfa-10415	210	4	d.	NORP
cjfa-10415	210	5	koumanakos	PERSON
cjfa-10415	210	6	e.	PERSON
cjfa-10415	210	7	2010	DATE
cjfa-10415	211	1	greek	NORP
cjfa-10415	212	1	26	CARDINAL
cjfa-10415	212	2	290–303	CARDINAL
cjfa-10415	214	1	fortin	PERSON
cjfa-10415	214	2	r.	NORP
cjfa-10415	214	3	goldberg	PERSON
cjfa-10415	214	4	g. m.	PERSON
cjfa-10415	214	5	roth	PERSON
cjfa-10415	214	6	2011	DATE
cjfa-10415	215	1	2008	DATE
cjfa-10415	216	1	1	CARDINAL
cjfa-10415	217	1	gao	PERSON
cjfa-10415	217	2	z.	PERSON
cjfa-10415	217	3	li	PERSON
cjfa-10415	217	4	w.	PERSON
cjfa-10415	217	5	j. (	PERSON
cjfa-10415	217	6	2015	DATE
cjfa-10415	219	1	lancaster university management school working paper	ORG
cjfa-10415	219	2	1	CARDINAL
cjfa-10415	220	1	s.	PERSON
cjfa-10415	220	2	2009	DATE
cjfa-10415	221	1	indian	NORP
cjfa-10415	222	1	the asia pacific economy	ORG
cjfa-10415	222	2	14	CARDINAL
cjfa-10415	222	3	3	CARDINAL
cjfa-10415	222	4	270	CARDINAL
cjfa-10415	223	1	13547860902975606	DATE
cjfa-10415	224	1	hart, o., & moore	LAW
cjfa-10415	224	2	j. (	PERSON
cjfa-10415	224	3	1995	DATE
cjfa-10415	226	1	american	NORP
cjfa-10415	226	2	85	DATE
cjfa-10415	226	3	567	CARDINAL
cjfa-10415	228	1	jordan	GPE
cjfa-10415	228	2	d. j.	PERSON
cjfa-10415	228	3	d.	NORP
cjfa-10415	228	4	sanchez	GPE
cjfa-10415	228	5	j., & wort	ORG
cjfa-10415	228	6	2011	DATE
cjfa-10415	229	1	2006	DATE
cjfa-10415	229	2	2009	DATE
cjfa-10415	230	1	35	CARDINAL
cjfa-10415	230	2	2047	CARDINAL
cjfa-10415	231	1	lim	PERSON
cjfa-10415	231	2	c.y.	GPE
cjfa-10415	231	3	walker	PERSON
cjfa-10415	231	4	m., & lee	ORG
cjfa-10415	231	5	2013	DATE
cjfa-10415	234	1	singapore management university	ORG
cjfa-10415	234	2	4	DATE
cjfa-10415	235	1	mehran, h., & thakor, a. (2011	ORG
cjfa-10415	237	1	24	CARDINAL
cjfa-10415	237	2	4	CARDINAL
cjfa-10415	237	3	1019	CARDINAL
cjfa-10415	238	1	http://dx.doi.org/10.1093/rfs/hhq022	ORG
cjfa-10415	238	2	miller	ORG
cjfa-10415	238	3	m. h. (	PERSON
cjfa-10415	238	4	1995	DATE
cjfa-10415	239	1	m&m	PERSON
cjfa-10415	240	1	19	CARDINAL
cjfa-10415	240	2	483–489	CARDINAL
cjfa-10415	242	1	modigliani	PERSON
cjfa-10415	242	2	f., & miller	ORG
cjfa-10415	242	3	m. h.	PERSON
cjfa-10415	242	4	1958	DATE
cjfa-10415	244	1	american	NORP
cjfa-10415	244	2	48	DATE
cjfa-10415	244	3	261–297	CARDINAL
cjfa-10415	245	1	ryan	PERSON
cjfa-10415	245	2	s.	PERSON
cjfa-10415	245	3	tucker	PERSON
cjfa-10415	245	4	j., & zarowin	ORG
cjfa-10415	245	5	2006	DATE
cjfa-10415	247	1	81	CARDINAL
cjfa-10415	247	2	2	CARDINAL
cjfa-10415	247	3	443	CARDINAL
cjfa-10415	249	1	shamsuddin	GPE
cjfa-10415	249	2	a., & xiang	ORG
cjfa-10415	249	3	2012	DATE
cjfa-10415	251	1	australia	GPE
cjfa-10415	252	1	applied economics	ORG
cjfa-10415	252	2	44	DATE
cjfa-10415	252	3	3563-3572	DATE
cjfa-10415	254	1	wahlen	PERSON
cjfa-10415	254	2	j. m.	PERSON
cjfa-10415	254	3	1994	DATE
cjfa-10415	255	1	69	DATE
cjfa-10415	255	2	3	CARDINAL
cjfa-10415	256	1	455–478	CARDINAL
cjfa-10415	257	1	wang	ORG
cjfa-10415	257	2	m. s.	PERSON
cjfa-10415	257	3	2014	DATE
cjfa-10415	258	1	basel	GPE
cjfa-10415	259	1	50	CARDINAL
cjfa-10415	259	2	2	CARDINAL
cjfa-10415	259	3	23	CARDINAL