id	sid	eid	entity	type
cjfa-28097	1	1	copernican journal of finance & accounting	ORG
cjfa-28097	1	2	copernican journal of finance & accounting e-issn	ORG
cjfa-28097	1	3	2300-3065	CARDINAL
cjfa-28097	1	4	2300-1240	CARDINAL
cjfa-28097	1	5	8	CARDINAL
cjfa-28097	1	6	3 2019	CARDINAL
cjfa-28097	1	7	quarterly	DATE
cjfa-28097	2	1	dr hab	PERSON
cjfa-28097	3	1	leszek dziawgo	ORG
cjfa-28097	3	2	dr dorota krupa	PERSON
cjfa-28097	3	3	dr ewa chojnacka	PERSON
cjfa-28097	3	4	agnieszka żołądkiewicz-kuzioła	PERSON
cjfa-28097	3	5	dr damian walczak	PERSON
cjfa-28097	3	6	anna olewnik-dejewska	PERSON
cjfa-28097	4	1	luis otero gonzález	PERSON
cjfa-28097	4	2	universidad de santiago de compostela	PERSON
cjfa-28097	4	3	spain	GPE
cjfa-28097	5	1	m. peter van der hoek	PERSON
cjfa-28097	5	2	erasmus university	GPE
cjfa-28097	5	3	rotterdam	GPE
cjfa-28097	5	4	netherlands	GPE
cjfa-28097	5	5	bucharest	GPE
cjfa-28097	5	6	romania prof	GPE
cjfa-28097	6	1	günter hofbauer	PERSON
cjfa-28097	6	2	technische hochschule ingolstadt business school	ORG
cjfa-28097	6	3	ingolstadt	GPE
cjfa-28097	6	4	germany	GPE
cjfa-28097	7	1	juan-antonio mondéjar-jiménez	PERSON
cjfa-28097	7	2	universidad de castilla la mancha	ORG
cjfa-28097	7	3	spain	GPE
cjfa-28097	8	1	stanisław owsiak	PERSON
cjfa-28097	8	2	cracow university of economics	ORG
cjfa-28097	8	3	poland	GPE
cjfa-28097	9	1	wiesława przybylska-kapuścińska	PERSON
cjfa-28097	9	2	poznan university of economics	ORG
cjfa-28097	9	3	poland	GPE
cjfa-28097	10	1	mustafa akan	PERSON
cjfa-28097	10	2	dogus university	ORG
cjfa-28097	10	3	istanbul	GPE
cjfa-28097	10	4	turkey	GPE
cjfa-28097	11	1	sandra isabel goncalves da saude	PERSON
cjfa-28097	11	2	instituto politecnico de beja	ORG
cjfa-28097	11	3	portugal prof	ORG
cjfa-28097	12	1	małgorzata zaleska	PERSON
cjfa-28097	12	2	warsaw school of economics	ORG
cjfa-28097	12	3	poland	GPE
cjfa-28097	13	1	monika marcinkowska	PERSON
cjfa-28097	13	2	university of lodz	ORG
cjfa-28097	13	3	poland	GPE
cjfa-28097	14	1	david naranjo-gil	PERSON
cjfa-28097	14	2	universidad pablo de olavide	PERSON
cjfa-28097	14	3	sevilla	GPE
cjfa-28097	14	4	spain	GPE
cjfa-28097	15	1	christiane goodfellow	PERSON
cjfa-28097	15	2	jade hochschule wilhelmshaven	ORG
cjfa-28097	15	3	germany	GPE
cjfa-28097	20	1	dr hab	PERSON
cjfa-28097	21	1	piotr fiszeder	PERSON
cjfa-28097	22	1	umk e n g l	PERSON
cjfa-28097	24	1	dr hab.	PERSON
cjfa-28097	25	1	richard nicholls	PERSON
cjfa-28097	25	2	hazel pearson	PERSON
cjfa-28097	27	1	dr hab	PERSON
cjfa-28097	31	1	dr hab	PERSON
cjfa-28097	32	1	danuta dziawgo	PERSON
cjfa-28097	39	1	dr hab	PERSON
cjfa-28097	40	1	reviewers prof	ORG
cjfa-28097	41	1	buljan barbača	PERSON
cjfa-28097	41	2	croatia prof	ORG
cjfa-28097	42	1	andrzej buszko	PERSON
cjfa-28097	42	2	olsztyn	GPE
cjfa-28097	42	3	poland	GPE
cjfa-28097	43	1	josé raúl canay-pazos	PERSON
cjfa-28097	43	2	de santiago de compostela	ORG
cjfa-28097	43	3	spain	GPE
cjfa-28097	44	1	nicola giuseppe castellano	PERSON
cjfa-28097	44	2	italy prof	GPE
cjfa-28097	45	1	andrzej cwynar	PERSON
cjfa-28097	45	2	university of economics	ORG
cjfa-28097	45	3	poland	GPE
cjfa-28097	46	1	catherine deffains-crapsky	PERSON
cjfa-28097	46	2	université d’angers	ORG
cjfa-28097	46	3	france	GPE
cjfa-28097	47	1	jerzy gierusz	PERSON
cjfa-28097	47	2	gdansk university	ORG
cjfa-28097	47	3	poland	GPE
cjfa-28097	48	1	dirk kiesewetter	PERSON
cjfa-28097	48	2	julius-maximilians-universität würzburg	PERSON
cjfa-28097	48	3	germany	GPE
cjfa-28097	49	1	konovalova	PERSON
cjfa-28097	49	2	riga	GPE
cjfa-28097	49	3	latvia	GPE
cjfa-28097	50	1	zbigniew krysiak	PERSON
cjfa-28097	50	2	warsaw school of economics	ORG
cjfa-28097	50	3	poland	GPE
cjfa-28097	51	1	nicoletta marinelli	PERSON
cjfa-28097	51	2	university of macerata	ORG
cjfa-28097	51	3	italy prof	GPE
cjfa-28097	52	1	university of ruse	ORG
cjfa-28097	52	2	bulgaria	GPE
cjfa-28097	53	1	ewa miklaszewska	PERSON
cjfa-28097	53	2	cracow university of economics	ORG
cjfa-28097	53	3	poland	GPE
cjfa-28097	54	1	emil papazov	PERSON
cjfa-28097	54	2	university of national and world economy, sofia	ORG
cjfa-28097	54	3	bulgaria prof	GPE
cjfa-28097	55	1	ángel peiró signes	PERSON
cjfa-28097	55	2	universidad politécnica de valencia	ORG
cjfa-28097	55	3	spain	GPE
cjfa-28097	56	1	pereira	GPE
cjfa-28097	56	2	politécnico	NORP
cjfa-28097	56	3	porto	GPE
cjfa-28097	56	4	portugal prof	ORG
cjfa-28097	57	1	wojciech piotrowicz	ORG
cjfa-28097	57	2	university of oxford	ORG
cjfa-28097	57	3	britain	GPE
cjfa-28097	58	1	maria del val	PERSON
cjfa-28097	58	2	universidad politécnica de valencia	ORG
cjfa-28097	58	3	spain	GPE
cjfa-28097	59	1	waldemar tarczyński	PERSON
cjfa-28097	59	2	szczecin university	ORG
cjfa-28097	59	3	poland	GPE
cjfa-28097	60	1	gerard olivar tost	PERSON
cjfa-28097	60	2	national university of colombia	ORG
cjfa-28097	60	3	colombia	GPE
cjfa-28097	61	1	jan turyna	GPE
cjfa-28097	61	2	warsaw university	ORG
cjfa-28097	61	3	poland	GPE
cjfa-28097	62	1	maciej wiatr	PERSON
cjfa-28097	62	2	warsaw school of economics	ORG
cjfa-28097	62	3	poland	GPE
cjfa-28097	63	1	joanna wielgórska-leszczyńska	PERSON
cjfa-28097	63	2	warsaw school of economics	ORG
cjfa-28097	63	3	poland	GPE
cjfa-28097	64	1	siniša zarić	PERSON
cjfa-28097	64	2	university of belgrade	ORG
cjfa-28097	64	3	serbia	GPE
cjfa-28097	64	4	silesian university	ORG
cjfa-28097	64	5	czech	NORP
cjfa-28097	66	1	2300-3065	CARDINAL
cjfa-28097	66	2	2300-1240	CARDINAL
cjfa-28097	68	1	stronie internetowej	ORG
cjfa-28097	69	1	2019	DATE
cjfa-28097	69	2	2019	DATE
cjfa-28097	69	3	2018	DATE
cjfa-28097	69	4	100.00	CARDINAL
cjfa-28097	69	5	nicolaus copernicus university	ORG
cjfa-28097	69	6	toruń	GPE
cjfa-28097	69	7	11	CARDINAL
cjfa-28097	69	8	87	CARDINAL
cjfa-28097	69	9	10	CARDINAL
cjfa-28097	69	10	13a	CARDINAL
cjfa-28097	69	11	87	CARDINAL
cjfa-28097	69	12	agnieszka żołądkiewicz-kuzioła	PERSON
cjfa-28097	69	13	www.cjfa.umk.pl	ORG
cjfa-28097	69	14	adnan	PERSON
cjfa-28097	69	15	nisar ahmed	PERSON
cjfa-28097	69	16	7	CARDINAL
cjfa-28097	69	17	yang qingxiang	PERSON
cjfa-28097	69	18	thailand	GPE
cjfa-28097	69	19	49	CARDINAL
cjfa-28097	69	20	kamaldeen	ORG
cjfa-28097	69	21	2008–2009	CARDINAL
cjfa-28097	70	1	75	CARDINAL
cjfa-28097	70	2	lukman adebayo oke	PERSON
cjfa-28097	70	3	daud omotosho	PERSON
cjfa-28097	70	4	yusuf olamilekan quadri	PERSON
cjfa-28097	70	5	nigeria	GPE
cjfa-28097	71	1	95	CARDINAL
cjfa-28097	71	2	115	CARDINAL