id	sid	eid	entity	type
cjfa-20428	1	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-20428	1	2	2300-12402018	DATE
cjfa-20428	1	3	7	CARDINAL
cjfa-20428	1	4	4 date	DATE
cjfa-20428	1	5	february 26, 2019	DATE
cjfa-20428	1	6	april 14, 2019	DATE
cjfa-20428	3	1	55	DATE
cjfa-20428	3	2	kyiv	GPE
cjfa-20428	3	3	03040	DATE
cjfa-20428	3	4	ukraine	GPE
cjfa-20428	3	5	050 275	CARDINAL
cjfa-20428	5	1	kyivmohyla academy	ORG
cjfa-20428	5	2	2	CARDINAL
cjfa-20428	5	3	kyiv	GPE
cjfa-20428	5	4	04070	DATE
cjfa-20428	5	5	ukraine	GPE
cjfa-20428	8	1	ukraine	GPE
cjfa-20428	8	2	universytetska	ORG
cjfa-20428	8	3	31	DATE
cjfa-20428	8	4	irpin	GPE
cjfa-20428	8	5	kyivska obl	PERSON
cjfa-20428	8	6	08200	DATE
cjfa-20428	8	7	kyiv	GPE
cjfa-20428	8	8	ukraine	GPE
cjfa-20428	8	9	095 275	CARDINAL
cjfa-20428	8	10	18 27	DATE
cjfa-20428	10	1	slyozko	PERSON
cjfa-20428	10	2	t.	GPE
cjfa-20428	10	3	kurilo	ORG
cjfa-20428	10	4	l., & mazina	ORG
cjfa-20428	10	5	2018	DATE
cjfa-20428	12	1	copernican journal of finance & accounting	ORG
cjfa-20428	12	2	7(4	CARDINAL
cjfa-20428	12	3	115–125	CARDINAL
cjfa-20428	12	4	national university of kyiv	ORG
cjfa-20428	12	5	mazina***	PERSON
cjfa-20428	12	6	ukraine	GPE
cjfa-20428	13	1	j e l	PERSON
cjfa-20428	14	1	kurilo	GPE
cjfa-20428	14	2	oleksandra	GPE
cjfa-20428	30	1	ukraine	GPE
cjfa-20428	31	1	117	CARDINAL
cjfa-20428	34	1	2000	DATE
cjfa-20428	34	2	scott	PERSON
cjfa-20428	34	3	2002	DATE
cjfa-20428	34	4	campbell	ORG
cjfa-20428	34	5	klaes	PERSON
cjfa-20428	34	6	2005	DATE
cjfa-20428	34	7	haidai	GPE
cjfa-20428	34	8	2006	DATE
cjfa-20428	34	9	2014	DATE
cjfa-20428	35	1	brandas	GPE
cjfa-20428	35	2	2015	CARDINAL
cjfa-20428	35	3	marius	PERSON
cjfa-20428	35	4	florina	ORG
cjfa-20428	35	5	2012	DATE
cjfa-20428	35	6	trigo	PERSON
cjfa-20428	35	7	belfo	ORG
cjfa-20428	35	8	2016	DATE
cjfa-20428	35	9	2009	DATE
cjfa-20428	35	10	mihaylova	GPE
cjfa-20428	35	11	madrid	GPE
cjfa-20428	35	12	2016	DATE
cjfa-20428	35	13	banociova	ORG
cjfa-20428	35	14	pavlikova	PERSON
cjfa-20428	35	15	2014	DATE
cjfa-20428	42	1	the “institute	ORG
cjfa-20428	43	1	kurilo	GPE
cjfa-20428	43	2	oleksandra mazina118	GPE
cjfa-20428	45	1	the supreme council	ORG
cjfa-20428	45	2	the national bank of ukraine	ORG
cjfa-20428	48	1	1	CARDINAL
cjfa-20428	49	1	1	CARDINAL
cjfa-20428	49	2	the supreme council	ORG
cjfa-20428	49	3	the national bank of ukraine	ORG
cjfa-20428	52	1	1	CARDINAL
cjfa-20428	53	1	1	CARDINAL
cjfa-20428	55	1	1	CARDINAL
cjfa-20428	55	2	first	ORDINAL
cjfa-20428	55	3	the supreme council	ORG
cjfa-20428	56	1	second	ORDINAL
cjfa-20428	56	2	the national bank	ORG
cjfa-20428	56	3	the tax department	ORG
cjfa-20428	57	1	third	ORDINAL
cjfa-20428	59	1	996-xiv	QUANTITY
cjfa-20428	59	2	1999	DATE
cjfa-20428	59	3	ukraine	GPE
cjfa-20428	59	4	ukraine	GPE
cjfa-20428	59	5	2010	DATE
cjfa-20428	61	1	the national bank	ORG
cjfa-20428	67	1	o	DATE
cjfa-20428	69	1	1	CARDINAL
cjfa-20428	69	2	first	ORDINAL
cjfa-20428	69	3	the supreme council	ORG
cjfa-20428	70	1	second	ORDINAL
cjfa-20428	70	2	the national bank	ORG
cjfa-20428	70	3	the tax department	ORG
cjfa-20428	71	1	third	ORDINAL
cjfa-20428	73	1	996-xiv	QUANTITY
cjfa-20428	73	2	1999	DATE
cjfa-20428	73	3	119	CARDINAL
cjfa-20428	73	4	ukraine	GPE
cjfa-20428	73	5	ukraine	GPE
cjfa-20428	73	6	2010	DATE
cjfa-20428	75	1	the national bank	ORG
cjfa-20428	81	1	iasc	NORP
cjfa-20428	81	2	the international federation of accountants	ORG
cjfa-20428	81	3	the world federation	ORG
cjfa-20428	82	1	iasc implements international standards	ORG
cjfa-20428	82	2	the international federation of accountants	ORG
cjfa-20428	83	1	isar financial	ORG
cjfa-20428	89	1	eight	CARDINAL
cjfa-20428	89	2	four	CARDINAL
cjfa-20428	89	3	kurilo	GPE
cjfa-20428	89	4	oleksandra mazina120 ■	ORG
cjfa-20428	102	1	first	ORDINAL
cjfa-20428	102	2	1494	CARDINAL
cjfa-20428	102	3	italian	NORP
cjfa-20428	102	4	luke pachioli	PERSON
cjfa-20428	103	1	five hundred years ago	DATE
cjfa-20428	103	2	1с	CARDINAL
cjfa-20428	104	1	higgins & smith	ORG
cjfa-20428	104	2	2015	DATE
cjfa-20428	104	3	121	CARDINAL
cjfa-20428	117	1	eccles	GPE
cjfa-20428	117	2	keegan & phillips	ORG
cjfa-20428	117	3	2002	DATE
cjfa-20428	120	1	kurilo	GPE
cjfa-20428	120	2	oleksandra mazina122	GPE
cjfa-20428	123	1	2007	DATE
cjfa-20428	123	2	12	CARDINAL
cjfa-20428	127	1	2	CARDINAL
cjfa-20428	128	1	one	CARDINAL
cjfa-20428	129	1	123	CARDINAL
cjfa-20428	130	1	2	CARDINAL
cjfa-20428	130	2	2	CARDINAL
cjfa-20428	130	3	2	CARDINAL
cjfa-20428	131	1	one	CARDINAL
cjfa-20428	131	2	o	DATE
cjfa-20428	132	1	firstly	ORDINAL
cjfa-20428	134	1	secondly	ORDINAL
cjfa-20428	135	1	thirdly	ORDINAL
cjfa-20428	136	1	kurilo	GPE
cjfa-20428	136	2	oleksandra mazina124	GPE
cjfa-20428	137	1	fourth	ORDINAL
cjfa-20428	140	1	a., & pavlikova	ORG
cjfa-20428	140	2	l.	GPE
cjfa-20428	140	3	2014	DATE
cjfa-20428	142	1	journal procedia economics	ORG
cjfa-20428	142	2	15	CARDINAL
cjfa-20428	142	3	312–317	CARDINAL
cjfa-20428	142	4	http://dx.doi	PERSON
cjfa-20428	143	1	org/10.1016	PERSON
cjfa-20428	143	2	5671(14)00513-9	DATE
cjfa-20428	144	1	brandas	GPE
cjfa-20428	144	2	c., megan	GPE
cjfa-20428	144	3	2015	CARDINAL
cjfa-20428	146	1	journal procedia economics	ORG
cjfa-20428	146	2	20	CARDINAL
cjfa-20428	147	1	j., & scapens	ORG
cjfa-20428	147	2	r.w.	GPE
cjfa-20428	147	3	2000	DATE
cjfa-20428	149	1	journal management accounting research	ORG
cjfa-20428	149	2	3–25	CARDINAL
cjfa-20428	151	1	campbell	ORG
cjfa-20428	151	2	d., & klaes	ORG
cjfa-20428	151	3	m. (	PERSON
cjfa-20428	151	4	2005	DATE
cjfa-20428	153	1	cambridge journal of economics	ORG
cjfa-20428	153	2	29(2	CARDINAL
cjfa-20428	153	3	263–288	CARDINAL
cjfa-20428	155	1	c.s.	GPE
cjfa-20428	155	2	l.a.	GPE
cjfa-20428	155	3	2009	DATE
cjfa-20428	157	1	151–169	CARDINAL
cjfa-20428	159	1	dacin	ORG
cjfa-20428	159	2	m.t.	GPE
cjfa-20428	159	3	j., & scott	ORG
cjfa-20428	159	4	w.r.	GPE
cjfa-20428	159	5	2002	DATE
cjfa-20428	161	1	journal academy of management	ORG
cjfa-20428	162	1	eccles	GPE
cjfa-20428	162	2	r.j.	GPE
cjfa-20428	162	3	herz	GPE
cjfa-20428	162	4	r.h.	GPE
cjfa-20428	162	5	keegan	PERSON
cjfa-20428	162	6	e.m.	GPE
cjfa-20428	162	7	& phillips d.m.	ORG
cjfa-20428	162	8	2002	DATE
cjfa-20428	164	1	moscow	GPE
cjfa-20428	165	1	s.f.	PERSON
cjfa-20428	165	2	2007	DATE
cjfa-20428	166	1	ukraine	GPE
cjfa-20428	167	1	kyiv	GPE
cjfa-20428	168	1	haidai	GPE
cjfa-20428	168	2	2006	DATE
cjfa-20428	170	1	2	CARDINAL
cjfa-20428	170	2	53–54	DATE
cjfa-20428	171	1	higgins	PERSON
cjfa-20428	171	2	j.h.	GPE
cjfa-20428	171	3	b.l.	GPE
cjfa-20428	171	4	2015	CARDINAL
cjfa-20428	172	1	10	CARDINAL
cjfa-20428	172	2	2nd	ORDINAL
cjfa-20428	173	1	durham:	ORG
cjfa-20428	173	2	american institute of certified public accountants, inc.	ORG
cjfa-20428	174	1	125 marius	QUANTITY
cjfa-20428	174	2	c.d.	GPE
cjfa-20428	174	3	c.m.	GPE
cjfa-20428	174	4	& florina	ORG
cjfa-20428	174	5	r.	NORP
cjfa-20428	174	6	2012	DATE
cjfa-20428	175	1	sme .	ORG
cjfa-20428	176	1	521–525	CARDINAL
cjfa-20428	178	1	navarro-garcía	PERSON
cjfa-20428	178	2	j.c.	GPE
cjfa-20428	178	3	& madrid	ORG
cjfa-20428	178	4	a.	PERSON
cjfa-20428	178	5	2016	CARDINAL
cjfa-20428	179	1	spanish	NORP
cjfa-20428	180	1	revista de contabilidad	PERSON
cjfa-20428	181	1	http://dx.doi.org/10.1016/j.rcsar.2014.10.002	ORG
cjfa-20428	182	1	papazov	ORG
cjfa-20428	182	2	e., & mihaylova	ORG
cjfa-20428	182	3	2015	CARDINAL
cjfa-20428	184	1	213	CARDINAL
cjfa-20428	184	2	309–313	CARDINAL
cjfa-20428	185	1	r.	NORP
cjfa-20428	185	2	2014	DATE
cjfa-20428	187	1	revista de contabilidad	PERSON
cjfa-20428	187	2	17(1	CARDINAL
cjfa-20428	188	1	http://dx.doi.org/10.1016/j.rcsar.2014.03.002	ORG
cjfa-20428	189	1	ukraine	GPE
cjfa-20428	189	2	2010	DATE
cjfa-20428	190	1	ukraine	GPE
cjfa-20428	192	1	trigo	PERSON
cjfa-20428	192	2	belfo	ORG
cjfa-20428	192	3	f., & estébanez	ORG
cjfa-20428	192	4	r.p.	GPE
cjfa-20428	192	5	2016	CARDINAL
cjfa-20428	194	1	procedia computer science	ORG
cjfa-20428	194	2	100	CARDINAL
cjfa-20428	194	3	987–994	CARDINAL