id	sid	eid	entity	type
cjfa-17231	1	1	copernican journal of finance & accounting	ORG
cjfa-17231	1	2	copernican journal of finance & accounting e-issn	ORG
cjfa-17231	1	3	2300-3065	CARDINAL
cjfa-17231	1	4	2300-1240	CARDINAL
cjfa-17231	1	5	7	CARDINAL
cjfa-17231	1	6	1 2018	DATE
cjfa-17231	1	7	quarterly	DATE
cjfa-17231	2	1	dr hab	PERSON
cjfa-17231	3	1	leszek dziawgo	ORG
cjfa-17231	3	2	dr dorota krupa	PERSON
cjfa-17231	3	3	dr ewa chojnacka	PERSON
cjfa-17231	3	4	agnieszka żołądkiewicz-kuzioła	PERSON
cjfa-17231	3	5	dr damian walczak	PERSON
cjfa-17231	3	6	anna olewnik	PERSON
cjfa-17231	4	1	luis otero gonzález	PERSON
cjfa-17231	4	2	universidad de santiago de compostela	PERSON
cjfa-17231	4	3	spain	GPE
cjfa-17231	5	1	m. peter van der hoek	PERSON
cjfa-17231	5	2	erasmus university	GPE
cjfa-17231	5	3	rotterdam	GPE
cjfa-17231	5	4	netherlands	GPE
cjfa-17231	5	5	bucharest	GPE
cjfa-17231	5	6	romania prof	GPE
cjfa-17231	6	1	günter hofbauer	PERSON
cjfa-17231	6	2	technische hochschule ingolstadt business school	ORG
cjfa-17231	6	3	ingolstadt	GPE
cjfa-17231	6	4	germany	GPE
cjfa-17231	7	1	juan-antonio mondéjar-jiménez	PERSON
cjfa-17231	7	2	universidad de castilla la mancha	ORG
cjfa-17231	7	3	spain	GPE
cjfa-17231	8	1	stanisław owsiak	PERSON
cjfa-17231	8	2	cracow university of economics	ORG
cjfa-17231	8	3	poland	GPE
cjfa-17231	9	1	wiesława przybylska-kapuścińska	PERSON
cjfa-17231	9	2	poznan university of economics	ORG
cjfa-17231	9	3	poland	GPE
cjfa-17231	10	1	mustafa akan	PERSON
cjfa-17231	10	2	dogus university	ORG
cjfa-17231	10	3	istanbul	GPE
cjfa-17231	10	4	turkey	GPE
cjfa-17231	11	1	sandra isabel goncalves da saude	PERSON
cjfa-17231	11	2	instituto politecnico de beja	ORG
cjfa-17231	11	3	portugal prof	ORG
cjfa-17231	12	1	małgorzata zaleska	PERSON
cjfa-17231	12	2	warsaw school of economics	ORG
cjfa-17231	12	3	poland	GPE
cjfa-17231	13	1	monika marcinkowska	PERSON
cjfa-17231	13	2	university of lodz	ORG
cjfa-17231	13	3	poland	GPE
cjfa-17231	14	1	david naranjo-gil	PERSON
cjfa-17231	14	2	universidad pablo de olavide	PERSON
cjfa-17231	14	3	sevilla	GPE
cjfa-17231	14	4	spain	GPE
cjfa-17231	15	1	christiane goodfellow	PERSON
cjfa-17231	15	2	jade hochschule wilhelmshaven	ORG
cjfa-17231	15	3	germany	GPE
cjfa-17231	20	1	dr hab	PERSON
cjfa-17231	21	1	piotr fiszeder	PERSON
cjfa-17231	22	1	umk e n g l	PERSON
cjfa-17231	24	1	dr hab.	PERSON
cjfa-17231	25	1	richard nicholls	PERSON
cjfa-17231	25	2	hazel pearson	PERSON
cjfa-17231	27	1	dr hab	PERSON
cjfa-17231	31	1	dr hab	PERSON
cjfa-17231	32	1	danuta dziawgo	PERSON
cjfa-17231	39	1	dr hab	PERSON
cjfa-17231	40	1	reviewers prof	ORG
cjfa-17231	41	1	buljan barbača	PERSON
cjfa-17231	41	2	croatia prof	ORG
cjfa-17231	42	1	andrzej buszko	PERSON
cjfa-17231	42	2	olsztyn	GPE
cjfa-17231	42	3	poland	GPE
cjfa-17231	43	1	josé raúl canay-pazos	PERSON
cjfa-17231	43	2	de santiago de compostela	ORG
cjfa-17231	43	3	spain	GPE
cjfa-17231	44	1	nicola giuseppe castellano	PERSON
cjfa-17231	44	2	italy prof	GPE
cjfa-17231	45	1	andrzej cwynar	PERSON
cjfa-17231	45	2	university of economics	ORG
cjfa-17231	45	3	poland	GPE
cjfa-17231	46	1	catherine deffains-crapsky	PERSON
cjfa-17231	46	2	université d’angers	ORG
cjfa-17231	46	3	france	GPE
cjfa-17231	47	1	jerzy gierusz	PERSON
cjfa-17231	47	2	gdansk university	ORG
cjfa-17231	47	3	poland	GPE
cjfa-17231	48	1	dirk kiesewetter	PERSON
cjfa-17231	48	2	julius-maximilians-universität würzburg	PERSON
cjfa-17231	48	3	germany	GPE
cjfa-17231	49	1	konovalova	PERSON
cjfa-17231	49	2	riga	GPE
cjfa-17231	49	3	latvia	GPE
cjfa-17231	50	1	zbigniew krysiak	PERSON
cjfa-17231	50	2	warsaw school of economics	ORG
cjfa-17231	50	3	poland	GPE
cjfa-17231	51	1	nicoletta marinelli	PERSON
cjfa-17231	51	2	university of macerata	ORG
cjfa-17231	51	3	italy prof	GPE
cjfa-17231	52	1	university of ruse	ORG
cjfa-17231	52	2	bulgaria	GPE
cjfa-17231	53	1	emil papazov	PERSON
cjfa-17231	53	2	university of national and world economy, sofia	ORG
cjfa-17231	53	3	bulgaria prof	GPE
cjfa-17231	54	1	ángel peiró signes	PERSON
cjfa-17231	54	2	universidad politécnica de valencia	ORG
cjfa-17231	54	3	spain	GPE
cjfa-17231	55	1	pereira	GPE
cjfa-17231	55	2	politécnico	NORP
cjfa-17231	55	3	porto	GPE
cjfa-17231	55	4	portugal prof	ORG
cjfa-17231	56	1	wojciech piotrowicz	ORG
cjfa-17231	56	2	university of oxford	ORG
cjfa-17231	56	3	britain	GPE
cjfa-17231	57	1	maria del val	PERSON
cjfa-17231	57	2	universidad politécnica de valencia	ORG
cjfa-17231	57	3	spain	GPE
cjfa-17231	58	1	waldemar tarczyński	PERSON
cjfa-17231	58	2	szczecin university	ORG
cjfa-17231	58	3	poland	GPE
cjfa-17231	59	1	gerard olivar tost	PERSON
cjfa-17231	59	2	national university of colombia	ORG
cjfa-17231	59	3	colombia	GPE
cjfa-17231	60	1	jan turyna	GPE
cjfa-17231	60	2	warsaw university	ORG
cjfa-17231	60	3	poland	GPE
cjfa-17231	61	1	maciej wiatr	PERSON
cjfa-17231	61	2	warsaw school of economics	ORG
cjfa-17231	61	3	poland	GPE
cjfa-17231	62	1	joanna wielgórska-leszczyńska	PERSON
cjfa-17231	62	2	warsaw school of economics	ORG
cjfa-17231	62	3	poland	GPE
cjfa-17231	63	1	siniša zarić	PERSON
cjfa-17231	63	2	university of belgrade	ORG
cjfa-17231	63	3	serbia	GPE
cjfa-17231	63	4	silesian university	ORG
cjfa-17231	63	5	czech	NORP
cjfa-17231	65	1	2300-3065	CARDINAL
cjfa-17231	65	2	2300-1240	CARDINAL
cjfa-17231	67	1	stronie internetowej	ORG
cjfa-17231	68	1	2018	DATE
cjfa-17231	68	2	2018	DATE
cjfa-17231	68	3	2016	CARDINAL
cjfa-17231	68	4	100.00	CARDINAL
cjfa-17231	68	5	nicolaus copernicus university	ORG
cjfa-17231	68	6	toruń	GPE
cjfa-17231	68	7	11	CARDINAL
cjfa-17231	68	8	87	CARDINAL
cjfa-17231	68	9	10	CARDINAL
cjfa-17231	68	10	13a	CARDINAL
cjfa-17231	68	11	87	CARDINAL
cjfa-17231	68	12	agnieszka żołądkiewicz-kuzioła	PERSON
cjfa-17231	68	13	www.cjfa.umk.pl	ORG
cjfa-17231	68	14	dorota krupa	PERSON
cjfa-17231	68	15	7	CARDINAL
cjfa-17231	68	16	magdalena kogut-jaworska	PERSON
cjfa-17231	68	17	9	CARDINAL
cjfa-17231	68	18	mihaylova,	ORG
cjfa-17231	68	19	emil papazov	PERSON
cjfa-17231	69	1	21	CARDINAL
cjfa-17231	69	2	tomasz murawski csr	PERSON
cjfa-17231	69	3	american	NORP
cjfa-17231	69	4	35	CARDINAL
cjfa-17231	69	5	poland	GPE
cjfa-17231	69	6	51	CARDINAL
cjfa-17231	69	7	anna	PERSON
cjfa-17231	69	8	europe	LOC
cjfa-17231	69	9	67	CARDINAL
cjfa-17231	70	1	83	CARDINAL