id	sid	eid	entity	type
cjfa-18801	1	1	copernican journal of finance & accounting	ORG
cjfa-18801	1	2	copernican journal of finance & accounting e-issn	ORG
cjfa-18801	1	3	2300-3065	CARDINAL
cjfa-18801	1	4	2300-1240	CARDINAL
cjfa-18801	1	5	7	CARDINAL
cjfa-18801	1	6	2 2018	DATE
cjfa-18801	1	7	quarterly	DATE
cjfa-18801	2	1	dr hab	PERSON
cjfa-18801	3	1	leszek dziawgo	ORG
cjfa-18801	3	2	dr dorota krupa	PERSON
cjfa-18801	3	3	dr ewa chojnacka	PERSON
cjfa-18801	3	4	agnieszka żołądkiewicz-kuzioła	PERSON
cjfa-18801	3	5	dr damian walczak	PERSON
cjfa-18801	3	6	anna olewnik	PERSON
cjfa-18801	4	1	luis otero gonzález	PERSON
cjfa-18801	4	2	universidad de santiago de compostela	PERSON
cjfa-18801	4	3	spain	GPE
cjfa-18801	5	1	m. peter van der hoek	PERSON
cjfa-18801	5	2	erasmus university	GPE
cjfa-18801	5	3	rotterdam	GPE
cjfa-18801	5	4	netherlands	GPE
cjfa-18801	5	5	bucharest	GPE
cjfa-18801	5	6	romania prof	GPE
cjfa-18801	6	1	günter hofbauer	PERSON
cjfa-18801	6	2	technische hochschule ingolstadt business school	ORG
cjfa-18801	6	3	ingolstadt	GPE
cjfa-18801	6	4	germany	GPE
cjfa-18801	7	1	juan-antonio mondéjar-jiménez	PERSON
cjfa-18801	7	2	universidad de castilla la mancha	ORG
cjfa-18801	7	3	spain	GPE
cjfa-18801	8	1	stanisław owsiak	PERSON
cjfa-18801	8	2	cracow university of economics	ORG
cjfa-18801	8	3	poland	GPE
cjfa-18801	9	1	wiesława przybylska-kapuścińska	PERSON
cjfa-18801	9	2	poznan university of economics	ORG
cjfa-18801	9	3	poland	GPE
cjfa-18801	10	1	mustafa akan	PERSON
cjfa-18801	10	2	dogus university	ORG
cjfa-18801	10	3	istanbul	GPE
cjfa-18801	10	4	turkey	GPE
cjfa-18801	11	1	sandra isabel goncalves da saude	PERSON
cjfa-18801	11	2	instituto politecnico de beja	ORG
cjfa-18801	11	3	portugal prof	ORG
cjfa-18801	12	1	małgorzata zaleska	PERSON
cjfa-18801	12	2	warsaw school of economics	ORG
cjfa-18801	12	3	poland	GPE
cjfa-18801	13	1	monika marcinkowska	PERSON
cjfa-18801	13	2	university of lodz	ORG
cjfa-18801	13	3	poland	GPE
cjfa-18801	14	1	david naranjo-gil	PERSON
cjfa-18801	14	2	universidad pablo de olavide	PERSON
cjfa-18801	14	3	sevilla	GPE
cjfa-18801	14	4	spain	GPE
cjfa-18801	15	1	christiane goodfellow	PERSON
cjfa-18801	15	2	jade hochschule wilhelmshaven	ORG
cjfa-18801	15	3	germany	GPE
cjfa-18801	20	1	dr hab	PERSON
cjfa-18801	21	1	piotr fiszeder	PERSON
cjfa-18801	22	1	umk e n g l	PERSON
cjfa-18801	24	1	dr hab.	PERSON
cjfa-18801	25	1	richard nicholls	PERSON
cjfa-18801	25	2	hazel pearson	PERSON
cjfa-18801	27	1	dr hab	PERSON
cjfa-18801	31	1	dr hab	PERSON
cjfa-18801	32	1	danuta dziawgo	PERSON
cjfa-18801	39	1	dr hab	PERSON
cjfa-18801	40	1	reviewers rof	PERSON
cjfa-18801	41	1	buljan barbača	PERSON
cjfa-18801	41	2	croatia prof	ORG
cjfa-18801	42	1	andrzej buszko	PERSON
cjfa-18801	42	2	olsztyn	GPE
cjfa-18801	42	3	poland	GPE
cjfa-18801	43	1	josé raúl canay-pazos	PERSON
cjfa-18801	43	2	de santiago de compostela	ORG
cjfa-18801	43	3	spain	GPE
cjfa-18801	44	1	nicola giuseppe castellano	PERSON
cjfa-18801	44	2	italy prof	GPE
cjfa-18801	45	1	andrzej cwynar	PERSON
cjfa-18801	45	2	university of economics	ORG
cjfa-18801	45	3	poland	GPE
cjfa-18801	46	1	catherine deffains-crapsky	PERSON
cjfa-18801	46	2	université d’angers	ORG
cjfa-18801	46	3	france	GPE
cjfa-18801	47	1	jerzy gierusz	PERSON
cjfa-18801	47	2	gdansk university	ORG
cjfa-18801	47	3	poland	GPE
cjfa-18801	48	1	dirk kiesewetter	PERSON
cjfa-18801	48	2	julius-maximilians-universität würzburg	PERSON
cjfa-18801	48	3	germany	GPE
cjfa-18801	49	1	konovalova	PERSON
cjfa-18801	49	2	riga	GPE
cjfa-18801	49	3	latvia	GPE
cjfa-18801	50	1	zbigniew krysiak	PERSON
cjfa-18801	50	2	warsaw school of economics	ORG
cjfa-18801	50	3	poland	GPE
cjfa-18801	51	1	nicoletta marinelli	PERSON
cjfa-18801	51	2	university of macerata	ORG
cjfa-18801	51	3	italy prof	GPE
cjfa-18801	52	1	university of ruse	ORG
cjfa-18801	52	2	bulgaria	GPE
cjfa-18801	53	1	emil papazov	PERSON
cjfa-18801	53	2	university of national and world economy, sofia	ORG
cjfa-18801	53	3	bulgaria prof	GPE
cjfa-18801	54	1	ángel peiró signes	PERSON
cjfa-18801	54	2	universidad politécnica de valencia	ORG
cjfa-18801	54	3	spain	GPE
cjfa-18801	55	1	pereira	GPE
cjfa-18801	55	2	politécnico	NORP
cjfa-18801	55	3	porto	GPE
cjfa-18801	55	4	portugal prof	ORG
cjfa-18801	56	1	wojciech piotrowicz	ORG
cjfa-18801	56	2	university of oxford	ORG
cjfa-18801	56	3	britain	GPE
cjfa-18801	57	1	maria del val	PERSON
cjfa-18801	57	2	universidad politécnica de valencia	ORG
cjfa-18801	57	3	spain	GPE
cjfa-18801	58	1	waldemar tarczyński	PERSON
cjfa-18801	58	2	szczecin university	ORG
cjfa-18801	58	3	poland	GPE
cjfa-18801	59	1	gerard olivar tost	PERSON
cjfa-18801	59	2	national university of colombia	ORG
cjfa-18801	59	3	colombia	GPE
cjfa-18801	60	1	jan turyna	GPE
cjfa-18801	60	2	warsaw university	ORG
cjfa-18801	60	3	poland	GPE
cjfa-18801	61	1	maciej wiatr	PERSON
cjfa-18801	61	2	warsaw school of economics	ORG
cjfa-18801	61	3	poland	GPE
cjfa-18801	62	1	joanna wielgórska-leszczyńska	PERSON
cjfa-18801	62	2	warsaw school of economics	ORG
cjfa-18801	62	3	poland	GPE
cjfa-18801	63	1	siniša zarić	PERSON
cjfa-18801	63	2	university of belgrade	ORG
cjfa-18801	63	3	serbia	GPE
cjfa-18801	63	4	silesian university	ORG
cjfa-18801	63	5	czech	NORP
cjfa-18801	65	1	2300-3065	CARDINAL
cjfa-18801	65	2	2300-1240	CARDINAL
cjfa-18801	67	1	stronie internetowej	ORG
cjfa-18801	68	1	2018	DATE
cjfa-18801	68	2	2018	DATE
cjfa-18801	68	3	2016	CARDINAL
cjfa-18801	68	4	100.00	CARDINAL
cjfa-18801	68	5	nicolaus copernicus university	ORG
cjfa-18801	68	6	toruń	GPE
cjfa-18801	68	7	11	CARDINAL
cjfa-18801	68	8	87	CARDINAL
cjfa-18801	68	9	10	CARDINAL
cjfa-18801	68	10	13a	CARDINAL
cjfa-18801	68	11	87	CARDINAL
cjfa-18801	68	12	agnieszka żołądkiewicz-kuzioła	PERSON
cjfa-18801	68	13	www.cjfa.umk.pl	ORG
cjfa-18801	68	14	dorota krupa	PERSON
cjfa-18801	68	15	7	CARDINAL
cjfa-18801	68	16	francesca bartolacci	PERSON
cjfa-18801	68	17	michela soverchia	PERSON
cjfa-18801	68	18	ermanno zigiotti	PERSON
cjfa-18801	68	19	italy	GPE
cjfa-18801	68	20	9	CARDINAL
cjfa-18801	68	21	piotr	PERSON
cjfa-18801	68	22	oecd	ORG
cjfa-18801	68	23	29	CARDINAL
cjfa-18801	68	24	mohammad	PERSON
cjfa-18801	68	25	islam	NORP
cjfa-18801	68	26	bangladesh	GPE
cjfa-18801	68	27	43	CARDINAL
cjfa-18801	68	28	the united states	GPE
cjfa-18801	68	29	63	CARDINAL
cjfa-18801	68	30	hernán darío toro-zapata	ORG
cjfa-18801	68	31	gerard olivar	PERSON
cjfa-18801	69	1	77	CARDINAL
cjfa-18801	69	2	anna	PERSON
cjfa-18801	70	1	99	CARDINAL
cjfa-18801	70	2	justyna zabawa	PERSON
cjfa-18801	71	1	polish	NORP
cjfa-18801	71	2	111	CARDINAL
cjfa-18801	71	3	127	CARDINAL