id	sid	eid	entity	type
cjfa-12570	1	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-12570	1	2	2300-12402016	DATE
cjfa-12570	1	3	5	CARDINAL
cjfa-12570	1	4	2 date	DATE
cjfa-12570	1	5	january 4, 2017	DATE
cjfa-12570	1	6	january 27, 2017	DATE
cjfa-12570	2	1	nicolaus copernicus university	ORG
cjfa-12570	2	2	13a	DATE
cjfa-12570	2	3	87	CARDINAL
cjfa-12570	2	4	poland	GPE
cjfa-12570	2	5	56 611 4779	CARDINAL
cjfa-12570	3	1	zimnicki	GPE
cjfa-12570	3	2	t.	GPE
cjfa-12570	3	3	2016	CARDINAL
cjfa-12570	5	1	copernican journal of finance & accounting	ORG
cjfa-12570	5	2	5(2	CARDINAL
cjfa-12570	5	3	219–232	CARDINAL
cjfa-12570	6	1	nicolaus copernicus university	ORG
cjfa-12570	7	1	j e l	PERSON
cjfa-12570	8	1	50s	DATE
cjfa-12570	8	2	the twentieth century	DATE
cjfa-12570	20	1	first	ORDINAL
cjfa-12570	21	1	tomasz zimnicki220	PERSON
cjfa-12570	22	1	boddy, 2008	ORG
cjfa-12570	22	2	10	CARDINAL
cjfa-12570	22	3	goodman	ORG
cjfa-12570	22	4	fandt	ORG
cjfa-12570	22	5	2007	DATE
cjfa-12570	22	6	5	CARDINAL
cjfa-12570	23	1	four	CARDINAL
cjfa-12570	24	1	2015	DATE
cjfa-12570	24	2	36	CARDINAL
cjfa-12570	26	1	siwoń	ORG
cjfa-12570	26	2	1977	DATE
cjfa-12570	26	3	42	CARDINAL
cjfa-12570	31	1	first	ORDINAL
cjfa-12570	34	1	221	CARDINAL
cjfa-12570	37	1	first	ORDINAL
cjfa-12570	37	2	one	CARDINAL
cjfa-12570	38	1	second	ORDINAL
cjfa-12570	38	2	2001	DATE
cjfa-12570	38	3	12	CARDINAL
cjfa-12570	39	1	50s	DATE
cjfa-12570	39	2	the twentieth century	DATE
cjfa-12570	40	1	2003	DATE
cjfa-12570	41	1	22–1	CARDINAL
cjfa-12570	43	1	1986	DATE
cjfa-12570	43	2	40	CARDINAL
cjfa-12570	47	1	1968	DATE
cjfa-12570	47	2	17	CARDINAL
cjfa-12570	48	1	first	ORDINAL
cjfa-12570	56	1	nowak	GPE
cjfa-12570	56	2	2009	DATE
cjfa-12570	56	3	192	CARDINAL
cjfa-12570	57	1	juralewicz, 2008	DATE
cjfa-12570	57	2	123	CARDINAL
cjfa-12570	64	1	jackson	PERSON
cjfa-12570	64	2	jenkins	PERSON
cjfa-12570	64	3	2009	DATE
cjfa-12570	64	4	407	CARDINAL
cjfa-12570	66	1	2001	DATE
cjfa-12570	66	2	21	CARDINAL
cjfa-12570	67	1	keith	PERSON
cjfa-12570	67	2	stephens	PERSON
cjfa-12570	67	3	1986	DATE
cjfa-12570	67	4	953	CARDINAL
cjfa-12570	68	1	foster	PERSON
cjfa-12570	68	2	1999	DATE
cjfa-12570	68	3	487	CARDINAL
cjfa-12570	69	1	223	CARDINAL
cjfa-12570	73	1	four	CARDINAL
cjfa-12570	74	1	1	CARDINAL
cjfa-12570	74	2	1	CARDINAL
cjfa-12570	78	1	four	CARDINAL
cjfa-12570	79	1	1	CARDINAL
cjfa-12570	79	2	1	CARDINAL
cjfa-12570	79	3	2015	DATE
cjfa-12570	80	1	537–538	CARDINAL
cjfa-12570	84	1	nowak	PERSON
cjfa-12570	84	2	2000	DATE
cjfa-12570	84	3	25	CARDINAL
cjfa-12570	90	1	kabalski	PERSON
cjfa-12570	90	2	2010	DATE
cjfa-12570	90	3	420	CARDINAL
cjfa-12570	92	1	1989	DATE
cjfa-12570	92	2	40	CARDINAL
cjfa-12570	95	1	first	ORDINAL
cjfa-12570	97	1	second	ORDINAL
cjfa-12570	97	2	2000	DATE
cjfa-12570	97	3	379	CARDINAL
cjfa-12570	98	1	2	CARDINAL
cjfa-12570	102	1	o	DATE
cjfa-12570	102	2	2015	DATE
cjfa-12570	103	1	537–538	CARDINAL
cjfa-12570	107	1	nowak	PERSON
cjfa-12570	107	2	2000	DATE
cjfa-12570	107	3	25	CARDINAL
cjfa-12570	113	1	kabalski	PERSON
cjfa-12570	113	2	2010	DATE
cjfa-12570	113	3	420	CARDINAL
cjfa-12570	115	1	1989	DATE
cjfa-12570	115	2	40	CARDINAL
cjfa-12570	118	1	first	ORDINAL
cjfa-12570	120	1	second	ORDINAL
cjfa-12570	120	2	2000	DATE
cjfa-12570	120	3	379	CARDINAL
cjfa-12570	121	1	2	CARDINAL
cjfa-12570	122	1	two	CARDINAL
cjfa-12570	123	1	firstly	ORDINAL
cjfa-12570	124	1	second	ORDINAL
cjfa-12570	126	1	225	CARDINAL
cjfa-12570	126	2	2	CARDINAL
cjfa-12570	126	3	2	CARDINAL
cjfa-12570	126	4	makowska	NORP
cjfa-12570	126	5	2005a	DATE
cjfa-12570	127	1	288–293	CARDINAL
cjfa-12570	127	2	makowska	ORG
cjfa-12570	127	3	2005b	DATE
cjfa-12570	128	1	253–259	CARDINAL
cjfa-12570	128	2	makowska	ORG
cjfa-12570	128	3	2003	DATE
cjfa-12570	129	1	182–183	CARDINAL
cjfa-12570	129	2	185–188	CARDINAL
cjfa-12570	129	3	2000	DATE
cjfa-12570	130	1	398–400	CARDINAL
cjfa-12570	130	2	nowosielski	ORG
cjfa-12570	130	3	2000	DATE
cjfa-12570	131	1	381–382	CARDINAL
cjfa-12570	133	1	two	CARDINAL
cjfa-12570	134	1	firstly	ORDINAL
cjfa-12570	135	1	second	ORDINAL
cjfa-12570	138	1	sawicki	ORG
cjfa-12570	138	2	2000	DATE
cjfa-12570	139	1	194–195	CARDINAL
cjfa-12570	147	1	3	CARDINAL
cjfa-12570	150	1	2nd	ORDINAL
cjfa-12570	150	2	2nd	ORDINAL
cjfa-12570	152	1	o	DATE
cjfa-12570	152	2	makowska	NORP
cjfa-12570	152	3	2005a	DATE
cjfa-12570	153	1	288–293	CARDINAL
cjfa-12570	153	2	makowska	ORG
cjfa-12570	153	3	2005b	DATE
cjfa-12570	154	1	253–259	CARDINAL
cjfa-12570	154	2	makowska	ORG
cjfa-12570	154	3	2003	DATE
cjfa-12570	155	1	182–183	CARDINAL
cjfa-12570	155	2	185–188	CARDINAL
cjfa-12570	155	3	2000	DATE
cjfa-12570	156	1	398–400	CARDINAL
cjfa-12570	156	2	nowosielski	ORG
cjfa-12570	156	3	2000	DATE
cjfa-12570	157	1	381	CARDINAL
cjfa-12570	157	2	382	CARDINAL
cjfa-12570	159	1	sawicki	ORG
cjfa-12570	159	2	2000	DATE
cjfa-12570	160	1	194–195	CARDINAL
cjfa-12570	168	1	3	CARDINAL
cjfa-12570	168	2	3	CARDINAL
cjfa-12570	168	3	3	CARDINAL
cjfa-12570	168	4	jarugowa	PERSON
cjfa-12570	168	5	1997	DATE
cjfa-12570	171	1	three	CARDINAL
cjfa-12570	184	1	o	DATE
cjfa-12570	184	2	jarugowa	PERSON
cjfa-12570	184	3	1997	DATE
cjfa-12570	187	1	three	CARDINAL
cjfa-12570	187	2	227	CARDINAL
cjfa-12570	200	1	one	CARDINAL
cjfa-12570	201	1	first	ORDINAL
cjfa-12570	201	2	the united states	GPE
cjfa-12570	201	3	july 14, 1969	DATE
cjfa-12570	202	1	1934	DATE
cjfa-12570	202	2	the securities and exchange commission	ORG
cjfa-12570	202	3	sec	ORG
cjfa-12570	204	1	1970	DATE
cjfa-12570	204	2	39	CARDINAL
cjfa-12570	206	1	sec	ORG
cjfa-12570	206	2	october 21, 1970	DATE
cjfa-12570	206	3	1934	DATE
cjfa-12570	206	4	9000	CARDINAL
cjfa-12570	207	1	annual	DATE
cjfa-12570	207	2	sec	ORG
cjfa-12570	208	1	at least 10%	PERCENT
cjfa-12570	209	1	two	CARDINAL
cjfa-12570	209	2	fasb	ORG
cjfa-12570	210	1	fasb	GPE
cjfa-12570	210	2	first	ORDINAL
cjfa-12570	210	3	year 1976	DATE
cjfa-12570	210	4	first	ORDINAL
cjfa-12570	211	1	14	CARDINAL
cjfa-12570	213	1	the united states	GPE
cjfa-12570	213	2	over twenty years	DATE
cjfa-12570	214	1	year 1997	DATE
cjfa-12570	214	2	fasb	ORG
cjfa-12570	215	1	the present day	DATE
cjfa-12570	216	1	second	ORDINAL
cjfa-12570	216	2	first	ORDINAL
cjfa-12570	216	3	year 1981	DATE
cjfa-12570	218	1	more than fifteen years	DATE
cjfa-12570	219	1	1997	DATE
cjfa-12570	219	2	14	CARDINAL
cjfa-12570	220	1	year 2009	DATE
cjfa-12570	221	1	8	CARDINAL
cjfa-12570	221	2	ifrs8	WORK_OF_ART
cjfa-12570	222	1	the present day	DATE
cjfa-12570	223	1	4	CARDINAL
cjfa-12570	223	2	229	CARDINAL
cjfa-12570	223	3	4	CARDINAL
cjfa-12570	224	1	one	CARDINAL
cjfa-12570	225	1	first	ORDINAL
cjfa-12570	225	2	the united states	GPE
cjfa-12570	225	3	july 14, 1969	DATE
cjfa-12570	226	1	1934	DATE
cjfa-12570	226	2	the securities and exchange commission	ORG
cjfa-12570	226	3	sec	ORG
cjfa-12570	228	1	1970	DATE
cjfa-12570	228	2	39	CARDINAL
cjfa-12570	230	1	sec	ORG
cjfa-12570	230	2	october 21, 1970	DATE
cjfa-12570	230	3	1934	DATE
cjfa-12570	230	4	9000	CARDINAL
cjfa-12570	231	1	annual	DATE
cjfa-12570	231	2	sec	ORG
cjfa-12570	232	1	at least 10%	PERCENT
cjfa-12570	233	1	two	CARDINAL
cjfa-12570	233	2	fasb	ORG
cjfa-12570	234	1	fasb	GPE
cjfa-12570	234	2	first	ORDINAL
cjfa-12570	234	3	year 1976	DATE
cjfa-12570	234	4	first	ORDINAL
cjfa-12570	235	1	14	CARDINAL
cjfa-12570	237	1	the united states	GPE
cjfa-12570	237	2	over twenty years	DATE
cjfa-12570	238	1	year 1997	DATE
cjfa-12570	238	2	fasb	ORG
cjfa-12570	239	1	the present day	DATE
cjfa-12570	240	1	second	ORDINAL
cjfa-12570	240	2	first	ORDINAL
cjfa-12570	240	3	year 1981	DATE
cjfa-12570	242	1	more than fifteen years	DATE
cjfa-12570	243	1	1997	DATE
cjfa-12570	243	2	14	CARDINAL
cjfa-12570	244	1	year 2009	DATE
cjfa-12570	245	1	8	CARDINAL
cjfa-12570	245	2	ifrs8	WORK_OF_ART
cjfa-12570	246	1	the present day	DATE
cjfa-12570	247	1	4	CARDINAL
cjfa-12570	247	2	4	CARDINAL
cjfa-12570	247	3	zimnicki	GPE
cjfa-12570	247	4	2011	DATE
cjfa-12570	247	5	168	CARDINAL
cjfa-12570	251	1	1965 1966 1969 1970 1976 1981	DATE
cjfa-12570	251	2	1997 2009	DATE
cjfa-12570	251	3	sec	ORG
cjfa-12570	251	4	fasb	ORG
cjfa-12570	251	5	ifrs8 ias14r ias14 sfas131 sfas14 securities exchange	ORG
cjfa-12570	251	6	1934	DATE
cjfa-12570	251	7	8650	CARDINAL
cjfa-12570	252	1	sec	ORG
cjfa-12570	252	2	j. dirlam	GPE
cjfa-12570	252	3	sec	ORG
cjfa-12570	252	4	1934	DATE
cjfa-12570	253	1	9000	CARDINAL
cjfa-12570	253	2	o	DATE
cjfa-12570	253	3	zimnicki	GPE
cjfa-12570	253	4	2011	DATE
cjfa-12570	253	5	168	CARDINAL
cjfa-12570	260	1	5	CARDINAL
cjfa-12570	261	1	tomasz zimnicki230	PERSON
cjfa-12570	261	2	5	CARDINAL
cjfa-12570	265	1	5	CARDINAL
cjfa-12570	265	2	5	CARDINAL
cjfa-12570	266	1	2007	DATE
cjfa-12570	266	2	35	CARDINAL
cjfa-12570	267	1	two	CARDINAL
cjfa-12570	269	1	two	CARDINAL
cjfa-12570	277	1	o	DATE
cjfa-12570	277	2	2007	DATE
cjfa-12570	277	3	35	CARDINAL
cjfa-12570	278	1	two	CARDINAL
cjfa-12570	280	1	two	CARDINAL
cjfa-12570	282	1	231	CARDINAL
cjfa-12570	291	1	first	ORDINAL
cjfa-12570	292	1	a.	PERSON
cjfa-12570	292	2	ch.t	GPE
cjfa-12570	292	3	s.m.	GPE
cjfa-12570	292	4	1999	DATE
cjfa-12570	293	1	prentice hall	ORG
cjfa-12570	293	2	england	GPE
cjfa-12570	295	1	2003	DATE
cjfa-12570	296	1	new jersey	GPE
cjfa-12570	296	2	john wiley &	ORG
cjfa-12570	297	1	cramer	PERSON
cjfa-12570	297	2	j.j.	PERSON
cjfa-12570	297	3	1968	DATE
cjfa-12570	298	1	american	NORP
cjfa-12570	298	2	abacus	GPE
cjfa-12570	298	3	4(1	CARDINAL
cjfa-12570	299	1	demski	PERSON
cjfa-12570	299	2	j.s. & sappington	ORG
cjfa-12570	299	3	d.e.	GPE
cjfa-12570	299	4	1989	DATE
cjfa-12570	300	1	journal of accounting research	ORG
cjfa-12570	300	2	27(1	CARDINAL
cjfa-12570	301	1	http://dx.doi	PERSON
cjfa-12570	302	1	org/10.2307/2491206	PERSON
cjfa-12570	303	1	jackson	PERSON
cjfa-12570	303	2	s.r.	GPE
cjfa-12570	303	3	r.b.	GPE
cjfa-12570	303	4	jenkins	PERSON
cjfa-12570	303	5	j.g.	PERSON
cjfa-12570	303	6	2009	DATE
cjfa-12570	305	1	usa	GPE
cjfa-12570	305	2	mason	GPE
cjfa-12570	305	3	jaruga	GPE
cjfa-12570	305	4	a.a.	GPE
cjfa-12570	305	5	1997	DATE
cjfa-12570	306	1	zarządzanie kosztami	PERSON
cjfa-12570	306	2	rachunkowości zarządczej	PERSON
cjfa-12570	307	1	a.a.	GPE
cjfa-12570	307	2	jarugowa	PERSON
cjfa-12570	307	3	w.a	GPE
cjfa-12570	307	4	nowak	PERSON
cjfa-12570	307	5	a. szychta	PERSON
cjfa-12570	307	6	w	GPE
cjfa-12570	309	1	jaruga	GPE
cjfa-12570	309	2	a.a.	GPE
cjfa-12570	309	3	kabalski	PERSON
cjfa-12570	309	4	a.	PERSON
cjfa-12570	309	5	2010	DATE
cjfa-12570	310	1	rachunkowość zarządcza	PERSON
cjfa-12570	310	2	wolters kluwer	ORG
cjfa-12570	311	1	juralewicz	PERSON
cjfa-12570	311	2	2008	DATE
cjfa-12570	312	1	jako forma	PERSON
cjfa-12570	312	2	zarządzania w przedsiębiorstwie transportu	ORG
cjfa-12570	312	3	samochodowego	ORG
cjfa-12570	313	1	e. nowak	PERSON
cjfa-12570	313	2	zarządcza w	ORG
cjfa-12570	314	1	wrocław	ORG
cjfa-12570	315	1	tomasz zimnicki232 makowska	PERSON
cjfa-12570	315	2	e.	PERSON
cjfa-12570	315	3	2003	DATE
cjfa-12570	316	1	odpowiedzialności w	PERSON
cjfa-12570	317	1	toruń	PERSON
cjfa-12570	318	1	makowska	PERSON
cjfa-12570	318	2	e.	PERSON
cjfa-12570	318	3	2005a	DATE
cjfa-12570	319	1	w	NORP
cjfa-12570	319	2	badań ankietowych	PERSON
cjfa-12570	320	1	e. nowak	PERSON
cjfa-12570	320	2	ed	PERSON
cjfa-12570	321	1	prace naukowe akademii	ORG
cjfa-12570	321	2	1085	CARDINAL
cjfa-12570	321	3	wrocław	ORG
cjfa-12570	322	1	makowska	ORG
cjfa-12570	322	2	e.	PERSON
cjfa-12570	322	3	2005b	DATE
cjfa-12570	323	1	mierniki	NORP
cjfa-12570	323	2	odpowiedzialności w	PERSON
cjfa-12570	323	3	krajowych	PERSON
cjfa-12570	323	4	w	NORP
cjfa-12570	323	5	badań ankietowych	PERSON
cjfa-12570	324	1	a. kardasz	PERSON
cjfa-12570	325	1	standardy edukacyjne	PERSON
cjfa-12570	325	2	rachunkowości	PERSON
cjfa-12570	325	3	stan badań	PERSON
cjfa-12570	326	1	prace naukowe akademii ekonomicznej,	ORG
cjfa-12570	326	2	1079	DATE
cjfa-12570	326	3	wrocław	ORG
cjfa-12570	327	1	nowak	PERSON
cjfa-12570	327	2	2000	DATE
cjfa-12570	328	1	zasady	PERSON
cjfa-12570	328	2	wyodrębniania	DATE
cjfa-12570	328	3	odpowiedzialności w przedsiębiorstwie	PERSON
cjfa-12570	329	1	6	DATE
cjfa-12570	330	1	nowak	PERSON
cjfa-12570	330	2	e.	PERSON
cjfa-12570	330	3	2009	DATE
cjfa-12570	331	1	rachunkowość zarządcza	PERSON
cjfa-12570	332	1	pwe	ORG
cjfa-12570	333	1	nowosielski	ORG
cjfa-12570	333	2	s.	PERSON
cjfa-12570	333	3	2000	DATE
cjfa-12570	334	1	mierniki	NORP
cjfa-12570	335	1	868	CARDINAL
cjfa-12570	335	2	wrocław	ORG
cjfa-12570	336	1	nowosielski	ORG
cjfa-12570	336	2	s. (2001	ORG
cjfa-12570	337	1	centra kosztów	PERSON
cjfa-12570	337	2	centra	GPE
cjfa-12570	337	3	zysku	GPE
cjfa-12570	338	1	wydawnictwo akademii	PERSON
cjfa-12570	338	2	wrocław	ORG
cjfa-12570	339	1	prodhan	PERSON
cjfa-12570	339	2	1986	DATE
cjfa-12570	342	1	croom helm	PERSON
cjfa-12570	342	2	australia	GPE
cjfa-12570	342	3	sawicki	PERSON
cjfa-12570	342	4	k. (	PERSON
cjfa-12570	342	5	2000	DATE
cjfa-12570	343	1	krótkookresowe	ORG
cjfa-12570	344	1	e. nowak	PERSON
cjfa-12570	344	2	ed	PERSON
cjfa-12570	346	1	wydawnictwo akademii	PERSON
cjfa-12570	346	2	wrocław	ORG
cjfa-12570	347	1	siwoń	PERSON
cjfa-12570	347	2	1997	DATE
cjfa-12570	349	1	warszawa	PERSON
cjfa-12570	349	2	pwe	PERSON
cjfa-12570	349	3	skousen	PERSON
cjfa-12570	349	4	k.f.	PERSON
cjfa-12570	349	5	1970	DATE
cjfa-12570	351	1	129(2	CARDINAL
cjfa-12570	352	1	smith	GPE
cjfa-12570	352	2	j.l.	GPE
cjfa-12570	352	3	keith	PERSON
cjfa-12570	352	4	r.m.	GPE
cjfa-12570	352	5	stephens	PERSON
cjfa-12570	352	6	w.l.	PERSON
cjfa-12570	352	7	1986	DATE
cjfa-12570	354	1	new york	GPE
cjfa-12570	354	2	mcgraw-hill	ORG
cjfa-12570	355	1	sojak, s.	PERSON
cjfa-12570	355	2	2000	DATE
cjfa-12570	358	1	krajowych	PERSON
cjfa-12570	359	1	e. nowak	PERSON
cjfa-12570	359	2	ed	PERSON
cjfa-12570	361	1	wydawnictwo akademii	PERSON
cjfa-12570	362	1	sojak, s. (2001	PERSON
cjfa-12570	363	1	ceny transferowe	PERSON
cjfa-12570	364	1	teoria	PERSON
cjfa-12570	365	1	warszawa	PERSON
cjfa-12570	366	1	sojak, s.	PERSON
cjfa-12570	366	2	2007	DATE
cjfa-12570	367	1	jednostek według	PERSON
cjfa-12570	367	2	rachunkowości zarządczej	PERSON
cjfa-12570	368	1	s. sojak	PERSON
cjfa-12570	368	2	m. jankowska	PERSON
cjfa-12570	368	3	14	CARDINAL
cjfa-12570	369	1	warszawa	PERSON
cjfa-12570	370	1	sojak, s.	PERSON
cjfa-12570	370	2	2015	DATE
cjfa-12570	371	1	rachunkowość zarządcza	PERSON
cjfa-12570	372	1	tom i. toruń	PERSON
cjfa-12570	373	1	zimnicki	GPE
cjfa-12570	373	2	t. (	GPE
cjfa-12570	373	3	2011	DATE
cjfa-12570	374	1	ocena zasadności	PERSON
cjfa-12570	375	1	sprawozdawczości finansowej	PERSON
cjfa-12570	376	1	nicolai copernici zarządzanie	PERSON
cjfa-12570	376	2	xxxviii(404	GPE