id	sid	eid	entity	type
cjfa-17226	1	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-17226	1	2	2300-12402018	DATE
cjfa-17226	1	3	7	CARDINAL
cjfa-17226	1	4	1 date	CARDINAL
cjfa-17226	1	5	may 15, 2018	DATE
cjfa-17226	1	6	june 3, 2018	DATE
cjfa-17226	2	1	university of ruse	ORG
cjfa-17226	2	2	8, ruse-7017	DATE
cjfa-17226	2	3	bulgaria	GPE
cjfa-17226	4	1	university of national and world economy	ORG
cjfa-17226	4	2	sofia-1700	DATE
cjfa-17226	4	3	bulgaria	GPE
cjfa-17226	6	1	mihaylova	GPE
cjfa-17226	6	2	l., & papazov	ORG
cjfa-17226	6	3	e. (2018	ORG
cjfa-17226	8	1	copernican journal of finance & accounting	ORG
cjfa-17226	8	2	7(1	CARDINAL
cjfa-17226	9	1	http:// dx.doi.org/10.12775/cjfa.2018.002	PERSON
cjfa-17226	9	2	mihaylova* university of ruse	ORG
cjfa-17226	9	3	emil papazov	PERSON
cjfa-17226	10	1	j e l	PERSON
cjfa-17226	15	1	mihaylova	GPE
cjfa-17226	15	2	emil papazov22	PERSON
cjfa-17226	20	1	papazov & mihaylova	ORG
cjfa-17226	20	2	2015	DATE
cjfa-17226	20	3	ciemleja & lace,	ORG
cjfa-17226	20	4	2011	DATE
cjfa-17226	20	5	mitev	ORG
cjfa-17226	20	6	2016	DATE
cjfa-17226	20	7	arun	ORG
cjfa-17226	20	8	2015	DATE
cjfa-17226	26	1	i. e.	PERSON
cjfa-17226	27	1	23	CARDINAL
cjfa-17226	28	1	papazov & mihaylova	ORG
cjfa-17226	28	2	2011	DATE
cjfa-17226	28	3	trifonova & atanassov	ORG
cjfa-17226	28	4	2016	DATE
cjfa-17226	32	1	8	CARDINAL
cjfa-17226	32	2	european	NORP
cjfa-17226	32	3	2007	DATE
cjfa-17226	32	4	ifrs 8, 2017	DATE
cjfa-17226	33	1	8	CARDINAL
cjfa-17226	34	1	first	ORDINAL
cjfa-17226	34	2	ernst & young	ORG
cjfa-17226	34	3	2009	DATE
cjfa-17226	38	1	mihaylova, emil papazov24	ORG
cjfa-17226	42	1	hart & roslender	LAW
cjfa-17226	42	2	2003	DATE
cjfa-17226	42	3	2012	DATE
cjfa-17226	46	1	1	CARDINAL
cjfa-17226	48	1	25	CARDINAL
cjfa-17226	48	2	1	CARDINAL
cjfa-17226	48	3	1	CARDINAL
cjfa-17226	48	4	2012	DATE
cjfa-17226	48	5	110	CARDINAL
cjfa-17226	57	1	90%	PERCENT
cjfa-17226	58	1	2017	CARDINAL
cjfa-17226	58	2	hofbauer	ORG
cjfa-17226	58	3	2017	DATE
cjfa-17226	58	4	20–	CARDINAL
cjfa-17226	58	5	31	DATE
cjfa-17226	58	6	šimberová	GPE
cjfa-17226	58	7	2008	DATE
cjfa-17226	61	1	škoda	ORG
cjfa-17226	61	2	lengyelfalusy & gabrhelová	ORG
cjfa-17226	61	3	2017	CARDINAL
cjfa-17226	61	4	khocha	PERSON
cjfa-17226	61	5	2017	DATE
cjfa-17226	61	6	1984	DATE
cjfa-17226	61	7	mihanović & pepur	ORG
cjfa-17226	61	8	2013	DATE
cjfa-17226	63	1	ifrs 8	DATE
cjfa-17226	63	2	three	CARDINAL
cjfa-17226	63	3	first	ORDINAL
cjfa-17226	63	4	10%	PERCENT
cjfa-17226	64	1	second	ORDINAL
cjfa-17226	64	2	10%	PERCENT
cjfa-17226	65	1	third	ORDINAL
cjfa-17226	65	2	10%	PERCENT
cjfa-17226	66	1	the prior period	DATE
cjfa-17226	67	1	1	CARDINAL
cjfa-17226	67	2	3	CARDINAL
cjfa-17226	67	3	o	DATE
cjfa-17226	67	4	2012	DATE
cjfa-17226	67	5	110	CARDINAL
cjfa-17226	75	1	mihaylova	GPE
cjfa-17226	75	2	emil papazov26	PERSON
cjfa-17226	76	1	90%	PERCENT
cjfa-17226	77	1	2017	CARDINAL
cjfa-17226	77	2	hofbauer	ORG
cjfa-17226	77	3	2017	DATE
cjfa-17226	78	1	20–31	CARDINAL
cjfa-17226	78	2	šimberová	GPE
cjfa-17226	78	3	2008	DATE
cjfa-17226	81	1	škoda	ORG
cjfa-17226	81	2	lengyelfalusy & gabrhelová	ORG
cjfa-17226	81	3	2017	CARDINAL
cjfa-17226	81	4	khocha	PERSON
cjfa-17226	81	5	2017	DATE
cjfa-17226	81	6	1984	DATE
cjfa-17226	81	7	mihanović & pepur	ORG
cjfa-17226	81	8	2013	DATE
cjfa-17226	83	1	ifrs 8	DATE
cjfa-17226	83	2	three	CARDINAL
cjfa-17226	83	3	first	ORDINAL
cjfa-17226	83	4	10%	PERCENT
cjfa-17226	84	1	second	ORDINAL
cjfa-17226	84	2	10%	PERCENT
cjfa-17226	85	1	third	ORDINAL
cjfa-17226	85	2	10%	PERCENT
cjfa-17226	86	1	the prior period	DATE
cjfa-17226	90	1	27	CARDINAL
cjfa-17226	98	1	1	CARDINAL
cjfa-17226	99	1	1	CARDINAL
cjfa-17226	100	1	1	CARDINAL
cjfa-17226	100	2	600	CARDINAL
cjfa-17226	100	3	1700	CARDINAL
cjfa-17226	100	4	400	CARDINAL
cjfa-17226	100	5	310 350	CARDINAL
cjfa-17226	100	6	95	CARDINAL
cjfa-17226	100	7	48 300	CARDINAL
cjfa-17226	100	8	105	CARDINAL
cjfa-17226	100	9	16 -33 52 140	QUANTITY
cjfa-17226	100	10	o	DATE
cjfa-17226	101	1	mihaylova	GPE
cjfa-17226	101	2	emil	PERSON
cjfa-17226	102	1	third	ORDINAL
cjfa-17226	103	1	140	CARDINAL
cjfa-17226	104	1	300	CARDINAL
cjfa-17226	104	2	33	CARDINAL
cjfa-17226	105	1	2	CARDINAL
cjfa-17226	106	1	2	CARDINAL
cjfa-17226	106	2	2	CARDINAL
cjfa-17226	106	3	600	CARDINAL
cjfa-17226	106	4	1700	CARDINAL
cjfa-17226	106	5	400	CARDINAL
cjfa-17226	106	6	310 350	CARDINAL
cjfa-17226	106	7	105	CARDINAL
cjfa-17226	106	8	55 300	CARDINAL
cjfa-17226	106	9	95	CARDINAL
cjfa-17226	107	1	140	CARDINAL
cjfa-17226	108	1	second	ORDINAL
cjfa-17226	113	1	3	CARDINAL
cjfa-17226	114	1	3	CARDINAL
cjfa-17226	115	1	3	CARDINAL
cjfa-17226	115	2	600	CARDINAL
cjfa-17226	115	3	1700	CARDINAL
cjfa-17226	115	4	400	CARDINAL
cjfa-17226	115	5	310 350	CARDINAL
cjfa-17226	115	6	200 1260	CARDINAL
cjfa-17226	115	7	29	CARDINAL
cjfa-17226	115	8	200	CARDINAL
cjfa-17226	115	9	440	CARDINAL
cjfa-17226	115	10	105	CARDINAL
cjfa-17226	115	11	55 300	CARDINAL
cjfa-17226	115	12	95	CARDINAL
cjfa-17226	115	13	140	CARDINAL
cjfa-17226	115	14	35	CARDINAL
cjfa-17226	115	15	23 23 19 100	TIME
cjfa-17226	115	16	60	CARDINAL
cjfa-17226	115	17	26 40	CARDINAL
cjfa-17226	116	1	o	DATE
cjfa-17226	117	1	second	ORDINAL
cjfa-17226	119	1	4	CARDINAL
cjfa-17226	120	1	4	CARDINAL
cjfa-17226	121	1	4	CARDINAL
cjfa-17226	121	2	600	CARDINAL
cjfa-17226	121	3	400	CARDINAL
cjfa-17226	121	4	600	CARDINAL
cjfa-17226	121	5	200	CARDINAL
cjfa-17226	121	6	200	CARDINAL
cjfa-17226	121	7	100 300	CARDINAL
cjfa-17226	121	8	67	CARDINAL
cjfa-17226	121	9	33 100	CARDINAL
cjfa-17226	121	10	ii -67 -33	PERSON
cjfa-17226	123	1	o	DATE
cjfa-17226	124	1	3	CARDINAL
cjfa-17226	125	1	3	CARDINAL
cjfa-17226	125	2	mihaylova, emil papazov30	ORG
cjfa-17226	125	3	100	CARDINAL
cjfa-17226	126	1	3	CARDINAL
cjfa-17226	126	2	3	CARDINAL
cjfa-17226	126	3	40	CARDINAL
cjfa-17226	127	1	yonkova	GPE
cjfa-17226	127	2	2005	DATE
cjfa-17226	136	1	5	CARDINAL
cjfa-17226	136	2	… 31	DATE
cjfa-17226	136	3	5	CARDINAL
cjfa-17226	136	4	5	CARDINAL
cjfa-17226	136	5	600	CARDINAL
cjfa-17226	136	6	1700	CARDINAL
cjfa-17226	136	7	400	CARDINAL
cjfa-17226	136	8	310 350	CARDINAL
cjfa-17226	136	9	200 1260	CARDINAL
cjfa-17226	136	10	200	CARDINAL
cjfa-17226	137	1	440	CARDINAL
cjfa-17226	137	2	140	CARDINAL
cjfa-17226	137	3	74 400	CARDINAL
cjfa-17226	137	4	60	CARDINAL
cjfa-17226	137	5	26	CARDINAL
cjfa-17226	144	1	third	ORDINAL
cjfa-17226	145	1	mihaylova	GPE
cjfa-17226	145	2	emil papazov32	PERSON
cjfa-17226	145	3	arun	PERSON
cjfa-17226	145	4	2015	DATE
cjfa-17226	147	1	5(3	CARDINAL
cjfa-17226	147	2	19–32	CARDINAL
cjfa-17226	148	1	j. (	ORG
cjfa-17226	148	2	2017	CARDINAL
cjfa-17226	150	1	copernican journal of finance & accounting	ORG
cjfa-17226	150	2	6(3	CARDINAL
cjfa-17226	152	1	ciemleja	GPE
cjfa-17226	152	2	g., & lace	ORG
cjfa-17226	152	3	2011	DATE
cjfa-17226	154	1	22(5	CARDINAL
cjfa-17226	154	2	501-509	CARDINAL
cjfa-17226	155	1	http://dx.doi	PERSON
cjfa-17226	157	1	european commission	ORG
cjfa-17226	157	2	2007	DATE
cjfa-17226	158	1	ec	ORG
cjfa-17226	159	1	the european union	ORG
cjfa-17226	159	2	l 300/32	CARDINAL
cjfa-17226	160	1	ernst & young	ORG
cjfa-17226	160	2	2009	DATE
cjfa-17226	161	1	ifrs 8	EVENT
cjfa-17226	162	1	http:// www.ey.com/publication/vwluassets/ifrs_8_operating_segments_implementation_guidance/$file/ifrs_8_operating_segments_ig.pdf	ORG
cjfa-17226	162	2	28.06.2009	CARDINAL
cjfa-17226	163	1	s., & roslender	ORG
cjfa-17226	163	2	r.	GPE
cjfa-17226	163	3	2003	DATE
cjfa-17226	165	1	14(3	CARDINAL
cjfa-17226	165	2	255	CARDINAL
cjfa-17226	165	3	279	CARDINAL
cjfa-17226	166	1	http://dx.doi.org/10.1016/s1044-5005(03)00048-9	PERSON
cjfa-17226	166	2	2017	CARDINAL
cjfa-17226	167	1	technische beschaffung	ORG
cjfa-17226	167	2	der beschaffungsprozess	PERSON
cjfa-17226	167	3	schriftenreihe strategisches beschaffungsmanagement	PERSON
cjfa-17226	167	4	2	CARDINAL
cjfa-17226	168	1	berlin	GPE
cjfa-17226	168	2	seiten	GPE
cjfa-17226	169	1	ifrs 8 (2017	DATE
cjfa-17226	170	1	8	CARDINAL
cjfa-17226	170	2	29th march	DATE
cjfa-17226	170	3	2017	DATE
cjfa-17226	170	4	29.03.2017	CARDINAL
cjfa-17226	171	1	khocha	PERSON
cjfa-17226	171	2	2017	CARDINAL
cjfa-17226	172	1	ukraine	GPE
cjfa-17226	173	1	baltic journal of economic studies	ORG
cjfa-17226	173	2	3(4	CARDINAL
cjfa-17226	173	3	271–279	CARDINAL
cjfa-17226	174	1	mitev	ORG
cjfa-17226	174	2	b.	PERSON
cjfa-17226	174	3	2016	DATE
cjfa-17226	176	1	1	CARDINAL
cjfa-17226	176	2	109–115	CARDINAL
cjfa-17226	177	1	papazov	ORG
cjfa-17226	177	2	e.	PERSON
cjfa-17226	177	3	2012	DATE
cjfa-17226	180	1	bulgarian	NORP
cjfa-17226	180	2	e., & mihaylova	ORG
cjfa-17226	180	3	l.	GPE
cjfa-17226	180	4	2011	DATE
cjfa-17226	182	1	izvestiya	ORG
cjfa-17226	182	2	2	CARDINAL
cjfa-17226	182	3	122–127	CARDINAL
cjfa-17226	183	1	bulgarian	NORP
cjfa-17226	183	2	e., & mihaylova	ORG
cjfa-17226	183	3	2015	CARDINAL
cjfa-17226	187	1	brno	PERSON
cjfa-17226	187	2	brno university of technology	ORG
cjfa-17226	188	1	m., mihanović	PERSON
cjfa-17226	188	2	s.	PERSON
cjfa-17226	188	3	2013	DATE
cjfa-17226	190	1	97–109	GPE
cjfa-17226	191	1	r.	PERSON
cjfa-17226	191	2	1984	DATE
cjfa-17226	193	1	14(3	CARDINAL
cjfa-17226	193	2	223–237	CARDINAL
cjfa-17226	194	1	http://dx.doi.org/10.1016/02784254(84)90018-8	DATE
cjfa-17226	195	1	šimberová	GPE
cjfa-17226	195	2	i. (2008	PERSON
cjfa-17226	197	1	a. pabedinskaitė	PERSON
cjfa-17226	197	2	ed	PERSON
cjfa-17226	198	1	5th	ORDINAL
cjfa-17226	199	1	vilnius	PERSON
cjfa-17226	199	2	technika	PERSON
cjfa-17226	200	1	33	CARDINAL
cjfa-17226	200	2	o., & lambovska	ORG
cjfa-17226	200	3	m.	PERSON
cjfa-17226	200	4	2012	DATE
cjfa-17226	202	1	2(1	CARDINAL
cjfa-17226	202	2	94	CARDINAL
cjfa-17226	202	3	103	CARDINAL
cjfa-17226	203	1	škoda	ORG
cjfa-17226	203	2	m., lengyelfalusy	PERSON
cjfa-17226	203	3	t., & gabrhelová	ORG
cjfa-17226	203	4	2017	CARDINAL
cjfa-17226	204	1	slovakia	GPE
cjfa-17226	205	1	copernican journal of finance & accounting	ORG
cjfa-17226	205	2	6(2	CARDINAL
cjfa-17226	207	1	trifonova	NORP
cjfa-17226	207	2	s., & atanassov	ORG
cjfa-17226	207	3	a.	PERSON
cjfa-17226	207	4	2016	DATE
cjfa-17226	209	1	5(5	CARDINAL
cjfa-17226	209	2	5–19	CARDINAL
cjfa-17226	210	1	yonkova	GPE
cjfa-17226	210	2	b.	PERSON
cjfa-17226	210	3	2005	DATE
cjfa-17226	212	1	7(1	CARDINAL
cjfa-17226	212	2	94–110	DATE