id	sid	eid	entity	type
cjfa-10422	1	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-10422	1	2	2300-12402016	DATE
cjfa-10422	1	3	5	CARDINAL
cjfa-10422	1	4	1 date	CARDINAL
cjfa-10422	1	5	may 18,	DATE
cjfa-10422	1	6	2016	DATE
cjfa-10422	1	7	june 10, 2016	DATE
cjfa-10422	3	1	10	CARDINAL
cjfa-10422	3	2	d-85049 ingolstadt/germany	ORG
cjfa-10422	4	1	university of economics	ORG
cjfa-10422	4	2	katowice	GPE
cjfa-10422	4	3	1 maja 50	CARDINAL
cjfa-10422	4	4	40-287	CARDINAL
cjfa-10422	4	5	poland	GPE
cjfa-10422	5	1	university of economics	ORG
cjfa-10422	5	2	katowice	GPE
cjfa-10422	5	3	1 maja 50	CARDINAL
cjfa-10422	5	4	40-287	CARDINAL
cjfa-10422	5	5	poland	GPE
cjfa-10422	5	6	hofbauer g.	PERSON
cjfa-10422	5	7	klimontowicz m.	PERSON
cjfa-10422	5	8	2016	DATE
cjfa-10422	6	1	basel iii	PERSON
cjfa-10422	7	1	copernican journal of finance & accounting	ORG
cjfa-10422	7	2	5(1	CARDINAL
cjfa-10422	7	3	91–105	CARDINAL
cjfa-10422	8	1	http://dx.doi	PERSON
cjfa-10422	9	1	org/10.12775	PERSON
cjfa-10422	9	2	ingolstadt	GPE
cjfa-10422	9	3	germany	GPE
cjfa-10422	9	4	monika klimontowicz	PERSON
cjfa-10422	9	5	katowice	GPE
cjfa-10422	9	6	poland	GPE
cjfa-10422	9	7	aleksandra nocoń*** university of economics	PERSON
cjfa-10422	9	8	katowice	GPE
cjfa-10422	9	9	poland	GPE
cjfa-10422	9	10	basel iii	PERSON
cjfa-10422	10	1	j e l	PERSON
cjfa-10422	11	1	basel iii	PERSON
cjfa-10422	13	1	günter hofbauer	PERSON
cjfa-10422	13	2	monika klimontowicz	PERSON
cjfa-10422	13	3	aleksandra nocoń92	PERSON
cjfa-10422	13	4	basel iii.	PERSON
cjfa-10422	22	1	six	CARDINAL
cjfa-10422	23	1	lehman	ORG
cjfa-10422	24	1	first	ORDINAL
cjfa-10422	24	2	april 2009	DATE
cjfa-10422	24	3	london	GPE
cjfa-10422	25	1	two years	DATE
cjfa-10422	33	1	first	ORDINAL
cjfa-10422	34	1	second	ORDINAL
cjfa-10422	34	2	basel iii regulation on bank	PERSON
cjfa-10422	34	3	1	CARDINAL
cjfa-10422	34	4	93	CARDINAL
cjfa-10422	34	5	poland	GPE
cjfa-10422	34	6	germany	GPE
cjfa-10422	35	1	basel iii	PERSON
cjfa-10422	36	1	basel iii	PERSON
cjfa-10422	37	1	december 2010	DATE
cjfa-10422	37	2	two	CARDINAL
cjfa-10422	37	3	2007–2008	CARDINAL
cjfa-10422	37	4	basel iii	PERSON
cjfa-10422	38	1	basel iii	PERSON
cjfa-10422	38	2	basel ii	PERSON
cjfa-10422	39	1	basel iii	PERSON
cjfa-10422	39	2	two	CARDINAL
cjfa-10422	40	1	basel iii	PERSON
cjfa-10422	40	2	iwanicz	LANGUAGE
cjfa-10422	40	3	2012	DATE
cjfa-10422	41	1	bcbs	ORG
cjfa-10422	41	2	1988	DATE
cjfa-10422	44	1	8%	PERCENT
cjfa-10422	45	1	iwanicz	LANGUAGE
cjfa-10422	45	2	2012	DATE
cjfa-10422	45	3	2016	DATE
cjfa-10422	48	1	basel iii	PERSON
cjfa-10422	48	2	cet1	ORG
cjfa-10422	49	1	2010	DATE
cjfa-10422	49	2	günter hofbauer	PERSON
cjfa-10422	49	3	monika klimontowicz	PERSON
cjfa-10422	49	4	aleksandra nocoń94 ■	ORG
cjfa-10422	54	1	2008	DATE
cjfa-10422	55	1	2012	DATE
cjfa-10422	56	1	50%	PERCENT
cjfa-10422	57	1	no more than 25%	PERCENT
cjfa-10422	58	1	less than 4%	PERCENT
cjfa-10422	59	1	basel iii	PERSON
cjfa-10422	60	1	2010	DATE
cjfa-10422	60	2	cet1	ORG
cjfa-10422	60	3	4,5%	PERCENT
cjfa-10422	60	4	6%	PERCENT
cjfa-10422	60	5	8%	PERCENT
cjfa-10422	60	6	8%	PERCENT
cjfa-10422	60	7	two	CARDINAL
cjfa-10422	61	1	i. capital	PERSON
cjfa-10422	61	2	95	CARDINAL
cjfa-10422	62	1	below 8%	PERCENT
cjfa-10422	64	1	2016	DATE
cjfa-10422	64	2	0.625%	PERCENT
cjfa-10422	64	3	the following year	DATE
cjfa-10422	64	4	1.25%	PERCENT
cjfa-10422	64	5	1.875%	PERCENT
cjfa-10422	64	6	the beginning of 2019	DATE
cjfa-10422	64	7	2.5%	PERCENT
cjfa-10422	64	8	2010	DATE
cjfa-10422	69	1	0 to 2.5%	PERCENT
cjfa-10422	70	1	2016	DATE
cjfa-10422	70	2	0.625%	PERCENT
cjfa-10422	70	3	2.5%	PERCENT
cjfa-10422	72	1	2010	DATE
cjfa-10422	73	1	1	CARDINAL
cjfa-10422	74	1	i and ii	ORG
cjfa-10422	74	2	basel iii	PERSON
cjfa-10422	78	1	0 to 2.5%	PERCENT
cjfa-10422	79	1	2016	DATE
cjfa-10422	79	2	0.625%	PERCENT
cjfa-10422	79	3	2.5%	PERCENT
cjfa-10422	81	1	basel iii	PERSON
cjfa-10422	81	2	2010	DATE
cjfa-10422	81	3	57	CARDINAL
cjfa-10422	82	1	1	CARDINAL
cjfa-10422	83	1	i and ii	ORG
cjfa-10422	83	2	basel iii basel iii	PERSON
cjfa-10422	83	3	1	CARDINAL
cjfa-10422	84	1	8%	PERCENT
cjfa-10422	84	2	10.5%	PERCENT
cjfa-10422	85	1	13%	PERCENT
cjfa-10422	86	1	polish	NORP
cjfa-10422	86	2	german	NORP
cjfa-10422	87	1	1	CARDINAL
cjfa-10422	89	1	the last decade	DATE
cjfa-10422	89	2	o	DATE
cjfa-10422	89	3	2010	DATE
cjfa-10422	90	1	günter hofbauer	PERSON
cjfa-10422	90	2	monika klimontowicz	PERSON
cjfa-10422	90	3	aleksandra nocoń96 basel iii	PERSON
cjfa-10422	90	4	1	CARDINAL
cjfa-10422	91	1	8%	PERCENT
cjfa-10422	91	2	10.5%	PERCENT
cjfa-10422	92	1	13%	PERCENT
cjfa-10422	93	1	polish	NORP
cjfa-10422	93	2	german	NORP
cjfa-10422	94	1	1	CARDINAL
cjfa-10422	96	1	the last decade	DATE
cjfa-10422	96	2	german	NORP
cjfa-10422	96	3	polish	NORP
cjfa-10422	97	1	polish	NORP
cjfa-10422	97	2	german	NORP
cjfa-10422	97	3	poland	GPE
cjfa-10422	97	4	2	CARDINAL
cjfa-10422	98	1	today	DATE
cjfa-10422	98	2	poland	GPE
cjfa-10422	98	3	3	CARDINAL
cjfa-10422	99	1	2	CARDINAL
cjfa-10422	99	2	1	CARDINAL
cjfa-10422	99	3	germany	GPE
cjfa-10422	99	4	poland	GPE
cjfa-10422	99	5	ebc	ORG
cjfa-10422	99	6	german	NORP
cjfa-10422	99	7	polish	NORP
cjfa-10422	100	1	polish	NORP
cjfa-10422	100	2	german	NORP
cjfa-10422	100	3	poland	GPE
cjfa-10422	100	4	2	CARDINAL
cjfa-10422	101	1	today	DATE
cjfa-10422	101	2	poland	GPE
cjfa-10422	101	3	3	CARDINAL
cjfa-10422	102	1	2	CARDINAL
cjfa-10422	102	2	1	CARDINAL
cjfa-10422	102	3	germany	GPE
cjfa-10422	102	4	poland	GPE
cjfa-10422	102	5	ebc	ORG
cjfa-10422	102	6	3	CARDINAL
cjfa-10422	102	7	capital & reserves	ORG
cjfa-10422	102	8	assets*100	GPE
cjfa-10422	102	9	germany	GPE
cjfa-10422	102	10	poland	GPE
cjfa-10422	102	11	ebc	ORG
cjfa-10422	102	12	basel iii	PERSON
cjfa-10422	103	1	the last 10 years	DATE
cjfa-10422	104	1	2008	DATE
cjfa-10422	104	2	2003 2004 2005	DATE
cjfa-10422	104	3	2009	DATE
cjfa-10422	104	4	2010 2011	DATE
cjfa-10422	104	5	2012	DATE
cjfa-10422	104	6	2013	DATE
cjfa-10422	104	7	germany	GPE
cjfa-10422	105	1	9,26	CARDINAL
cjfa-10422	105	2	10,63 11,41 11,72	DATE
cjfa-10422	105	3	poland	GPE
cjfa-10422	105	4	12,93	CARDINAL
cjfa-10422	105	5	10,17	CARDINAL
cjfa-10422	105	6	11,88	CARDINAL
cjfa-10422	105	7	2,00 4,00 6,00	QUANTITY
cjfa-10422	107	1	14,00	CARDINAL
cjfa-10422	107	2	2004 2005	DATE
cjfa-10422	107	3	2009	DATE
cjfa-10422	107	4	2010 2011 2012	DATE
cjfa-10422	107	5	2013 2014	DATE
cjfa-10422	107	6	2015	DATE
cjfa-10422	107	7	germany	GPE
cjfa-10422	108	1	poland	GPE
cjfa-10422	108	2	13,21 12,12	QUANTITY
cjfa-10422	108	3	14,00 14,41	DATE
cjfa-10422	108	4	15,23	CARDINAL
cjfa-10422	108	5	14,99	CARDINAL
cjfa-10422	109	1	0,00 2,00	QUANTITY
cjfa-10422	110	1	14,00	CARDINAL
cjfa-10422	110	2	o	DATE
cjfa-10422	111	1	basel iii	PERSON
cjfa-10422	111	2	97	CARDINAL
cjfa-10422	111	3	3	CARDINAL
cjfa-10422	111	4	capital & reserves	ORG
cjfa-10422	111	5	assets*100	GPE
cjfa-10422	111	6	germany	GPE
cjfa-10422	111	7	poland	GPE
cjfa-10422	111	8	ebc	ORG
cjfa-10422	111	9	german	NORP
cjfa-10422	111	10	polish	NORP
cjfa-10422	112	1	polish	NORP
cjfa-10422	112	2	german	NORP
cjfa-10422	112	3	poland	GPE
cjfa-10422	112	4	2	CARDINAL
cjfa-10422	113	1	today	DATE
cjfa-10422	113	2	poland	GPE
cjfa-10422	113	3	3	CARDINAL
cjfa-10422	114	1	2	CARDINAL
cjfa-10422	114	2	1	CARDINAL
cjfa-10422	114	3	germany	GPE
cjfa-10422	114	4	poland	GPE
cjfa-10422	114	5	ebc	ORG
cjfa-10422	114	6	3	CARDINAL
cjfa-10422	114	7	capital & reserves	ORG
cjfa-10422	114	8	assets*100	GPE
cjfa-10422	114	9	germany	GPE
cjfa-10422	114	10	poland	GPE
cjfa-10422	114	11	ebc	ORG
cjfa-10422	114	12	basel iii	PERSON
cjfa-10422	115	1	the last 10 years	DATE
cjfa-10422	116	1	2008	DATE
cjfa-10422	116	2	2003 2004 2005	DATE
cjfa-10422	116	3	2009	DATE
cjfa-10422	116	4	2010 2011	DATE
cjfa-10422	116	5	2012	DATE
cjfa-10422	116	6	2013	DATE
cjfa-10422	116	7	germany	GPE
cjfa-10422	117	1	9,26	CARDINAL
cjfa-10422	117	2	10,63 11,41 11,72	DATE
cjfa-10422	117	3	poland	GPE
cjfa-10422	117	4	12,93	CARDINAL
cjfa-10422	117	5	10,17	CARDINAL
cjfa-10422	117	6	11,88	CARDINAL
cjfa-10422	117	7	2,00 4,00 6,00	QUANTITY
cjfa-10422	119	1	14,00	CARDINAL
cjfa-10422	119	2	2004 2005	DATE
cjfa-10422	119	3	2009	DATE
cjfa-10422	119	4	2010 2011 2012	DATE
cjfa-10422	119	5	2013 2014	DATE
cjfa-10422	119	6	2015	DATE
cjfa-10422	119	7	germany	GPE
cjfa-10422	120	1	poland	GPE
cjfa-10422	120	2	13,21 12,12	QUANTITY
cjfa-10422	120	3	14,00 14,41	DATE
cjfa-10422	120	4	15,23	CARDINAL
cjfa-10422	120	5	14,99	CARDINAL
cjfa-10422	121	1	0,00 2,00	QUANTITY
cjfa-10422	122	1	14,00	CARDINAL
cjfa-10422	122	2	o	DATE
cjfa-10422	123	1	basel iii	PERSON
cjfa-10422	124	1	the last 10 years	DATE
cjfa-10422	125	1	2008	DATE
cjfa-10422	125	2	three	CARDINAL
cjfa-10422	125	3	4	CARDINAL
cjfa-10422	126	1	4	CARDINAL
cjfa-10422	127	1	germany	GPE
cjfa-10422	127	2	poland	GPE
cjfa-10422	127	3	ebc	ORG
cjfa-10422	128	1	4	CARDINAL
cjfa-10422	129	1	4	CARDINAL
cjfa-10422	130	1	germany	GPE
cjfa-10422	130	2	poland	GPE
cjfa-10422	130	3	ebc	ORG
cjfa-10422	132	1	germany	GPE
cjfa-10422	132	2	poland	GPE
cjfa-10422	133	1	3	CARDINAL
cjfa-10422	133	2	germany	GPE
cjfa-10422	133	3	poland	GPE
cjfa-10422	142	1	2003 2004 2005	DATE
cjfa-10422	142	2	2006	DATE
cjfa-10422	142	3	2009	DATE
cjfa-10422	142	4	2010 2011 2012	DATE
cjfa-10422	142	5	2013 2014	DATE
cjfa-10422	142	6	4,5	CARDINAL
cjfa-10422	142	7	poland	GPE
cjfa-10422	142	8	o	DATE
cjfa-10422	143	1	günter hofbauer	PERSON
cjfa-10422	143	2	monika klimontowicz	PERSON
cjfa-10422	143	3	aleksandra nocoń98	PERSON
cjfa-10422	145	1	germany	GPE
cjfa-10422	145	2	poland	GPE
cjfa-10422	146	1	3	CARDINAL
cjfa-10422	146	2	germany	GPE
cjfa-10422	146	3	poland	GPE
cjfa-10422	157	1	one	CARDINAL
cjfa-10422	160	1	99	CARDINAL
cjfa-10422	161	1	basel iii	PERSON
cjfa-10422	163	1	1	CARDINAL
cjfa-10422	164	1	1	CARDINAL
cjfa-10422	167	1	one	CARDINAL
cjfa-10422	171	1	basel iii	PERSON
cjfa-10422	173	1	1	CARDINAL
cjfa-10422	174	1	1	CARDINAL
cjfa-10422	184	1	günter hofbauer	PERSON
cjfa-10422	184	2	monika klimontowicz	PERSON
cjfa-10422	184	3	aleksandra nocoń100	PERSON
cjfa-10422	187	1	2	CARDINAL
cjfa-10422	188	1	2	CARDINAL
cjfa-10422	195	1	2	CARDINAL
cjfa-10422	196	1	2	CARDINAL
cjfa-10422	201	1	o	DATE
cjfa-10422	209	1	basel iii	PERSON
cjfa-10422	214	1	six	CARDINAL
cjfa-10422	214	2	3	CARDINAL
cjfa-10422	215	1	3	CARDINAL
cjfa-10422	221	1	günter hofbauer	PERSON
cjfa-10422	221	2	monika klimontowicz	PERSON
cjfa-10422	221	3	aleksandra	GPE
cjfa-10422	221	4	3	CARDINAL
cjfa-10422	221	5	hofbauer	ORG
cjfa-10422	221	6	bergmann 2013	PERSON
cjfa-10422	221	7	340	CARDINAL
cjfa-10422	227	1	2	CARDINAL
cjfa-10422	228	1	4	CARDINAL
cjfa-10422	231	1	o	DATE
cjfa-10422	231	2	bergmann 2013.	PERSON
cjfa-10422	234	1	2	CARDINAL
cjfa-10422	235	1	4	CARDINAL
cjfa-10422	242	1	2	CARDINAL
cjfa-10422	243	1	4	CARDINAL
cjfa-10422	246	1	o	DATE
cjfa-10422	247	1	basel iii	PERSON
cjfa-10422	247	2	103	CARDINAL
cjfa-10422	250	1	5	CARDINAL
cjfa-10422	250	2	5	CARDINAL
cjfa-10422	251	1	5	CARDINAL
cjfa-10422	251	2	5	CARDINAL
cjfa-10422	258	1	germany	GPE
cjfa-10422	258	2	poland	GPE
cjfa-10422	267	1	o	DATE
cjfa-10422	274	1	germany	GPE
cjfa-10422	274	2	poland	GPE
cjfa-10422	275	1	günter hofbauer	PERSON
cjfa-10422	275	2	monika klimontowicz	PERSON
cjfa-10422	275	3	aleksandra nocoń104	ORG
cjfa-10422	290	1	1988	DATE
cjfa-10422	292	1	july	DATE
cjfa-10422	293	1	basel iii	PERSON
cjfa-10422	293	2	2010	DATE
cjfa-10422	295	1	basel committee	ORG
cjfa-10422	296	1	december 2010	DATE
cjfa-10422	296	2	june 2011	DATE
cjfa-10422	297	1	2008	DATE
cjfa-10422	298	1	bankenkrise	PERSON
cjfa-10422	300	1	juni 2008	DATE
cjfa-10422	301	1	68	CARDINAL
cjfa-10422	301	2	2009	DATE
cjfa-10422	303	1	decken sie risiken auf und steigern	PERSON
cjfa-10422	303	2	nwb betriebswirtschaftliche beratung	PERSON
cjfa-10422	303	3	issn 1868-2979	PERSON
cjfa-10422	303	4	5	CARDINAL
cjfa-10422	304	1	150-155	CARDINAL
cjfa-10422	305	1	basel iii	PERSON
cjfa-10422	305	2	105	CARDINAL
cjfa-10422	305	3	g., & bergmann	ORG
cjfa-10422	305	4	2008	DATE
cjfa-10422	307	1	leitfaden zur systematischen ratingvorbereitung	PERSON
cjfa-10422	307	2	bbb beraterbrief betriebswirtschaft	ORG
cjfa-10422	307	3	issn 1861-308x	PERSON
cjfa-10422	307	4	5	CARDINAL
cjfa-10422	308	1	371-375	CARDINAL
cjfa-10422	309	1	hofbauer	ORG
cjfa-10422	309	2	bergmann s.	PERSON
cjfa-10422	309	3	2008	DATE
cjfa-10422	310	1	kmu	PERSON
cjfa-10422	310	2	ihre bank	GPE
cjfa-10422	310	3	erlangen 2008	ORG
cjfa-10422	311	1	hofbauer	ORG
cjfa-10422	311	2	bergmann s.	PERSON
cjfa-10422	311	3	2013	DATE
cjfa-10422	312	1	professionelles	PERSON
cjfa-10422	312	2	und vertrieb	PERSON
cjfa-10422	312	3	und checklisten	PERSON
cjfa-10422	312	4	2013	DATE
cjfa-10422	313	1	hofbauer	ORG
cjfa-10422	313	2	2012	DATE
cjfa-10422	314	1	professionelles vertriebsmanagement	PERSON
cjfa-10422	314	2	der prozessorientierte ansatz	ORG
cjfa-10422	314	3	anbieterund beschaffersicht	PERSON
cjfa-10422	314	4	3	CARDINAL
cjfa-10422	314	5	2012	DATE
cjfa-10422	315	1	hofmann	PERSON
cjfa-10422	315	2	2015	CARDINAL
cjfa-10422	316	1	basel iii	PERSON
cjfa-10422	317	1	frankfurt	GPE
cjfa-10422	317	2	frankfurt	GPE
cjfa-10422	318	1	iwanicz-drozdowska	TIME
cjfa-10422	318	2	m.	PERSON
cjfa-10422	318	3	2012	DATE
cjfa-10422	320	1	poltext	GPE
cjfa-10422	320	2	warsaw	GPE
cjfa-10422	321	1	kopiński	PERSON
cjfa-10422	321	2	2008	DATE
cjfa-10422	323	1	pwe	GPE
cjfa-10422	323	2	warsaw	GPE
cjfa-10422	324	1	2014	DATE
cjfa-10422	326	1	wiley	PERSON
cjfa-10422	326	2	weinheim	DATE
cjfa-10422	327	1	nocoń	PERSON
cjfa-10422	327	2	a.	PERSON
cjfa-10422	327	3	2016	DATE
cjfa-10422	329	1	warsaw	GPE
cjfa-10422	330	1	sander	ORG
cjfa-10422	331	1	2014	DATE
cjfa-10422	332	1	mit kreditgebern auf augenhöhe	PERSON
cjfa-10422	333	1	betriebswirtschaftliche beratung kompakt	PERSON
cjfa-10422	333	2	herne	PERSON
cjfa-10422	334	1	trueck,	PERSON
cjfa-10422	334	2	s., & rachev	ORG
cjfa-10422	334	3	s.	PERSON
cjfa-10422	334	4	2008	DATE
cjfa-10422	336	1	amsterdam	GPE