id	sid	eid	entity	type
cjfa-3260	1	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-3260	1	2	2300-12402014	CARDINAL
cjfa-3260	1	3	3	CARDINAL
cjfa-3260	1	4	1 date	CARDINAL
cjfa-3260	1	5	march 3, 2014	DATE
cjfa-3260	1	6	march 19, 2014	DATE
cjfa-3260	2	1	social sciences	ORG
cjfa-3260	2	2	john paul ii catholic university of lublin	PERSON
cjfa-3260	2	3	al	PERSON
cjfa-3260	2	4	14	CARDINAL
cjfa-3260	2	5	20	CARDINAL
cjfa-3260	2	6	poland	GPE
cjfa-3260	2	7	81	CARDINAL
cjfa-3260	2	8	445 34 33	DATE
cjfa-3260	3	1	bolibok p.	ORG
cjfa-3260	3	2	2014	DATE
cjfa-3260	4	1	the warsaw stock exchange	ORG
cjfa-3260	5	1	copernican journal of finance & accounting	ORG
cjfa-3260	5	2	3(1	CARDINAL
cjfa-3260	5	3	33–43	CARDINAL
cjfa-3260	6	1	dx.doi.org/10.12775/cjfa.2014.003 piotr bolibok	ORG
cjfa-3260	6	2	john paul ii catholic university of lublin	PERSON
cjfa-3260	6	3	the warsaw stock exchange key	ORG
cjfa-3260	7	1	j e l	PERSON
cjfa-3260	7	2	c23	ORG
cjfa-3260	7	3	g14	GPE
cjfa-3260	7	4	g21	GPE
cjfa-3260	8	1	the warsaw stock exchange	ORG
cjfa-3260	8	2	the period 1998–2012	DATE
cjfa-3260	11	1	polish	NORP
cjfa-3260	12	1	notowanych na warszawskiej giełdzie	PERSON
cjfa-3260	12	2	wartościowych słowa kluczowe: banki	PERSON
cjfa-3260	12	3	wartość rynkowa	GPE
cjfa-3260	12	4	standardy rachunkowości	PERSON
cjfa-3260	13	1	j e l: c23	PERSON
cjfa-3260	13	2	g14	GPE
cjfa-3260	13	3	g21	GPE
cjfa-3260	14	1	bolibok34 abstrakt	PERSON
cjfa-3260	14	2	notowanych na warszawskiej giełdzie	PERSON
cjfa-3260	14	3	wartościowych w okresie 1998–2012	ORG
cjfa-3260	16	1	bankowego	GPE
cjfa-3260	16	2	analizy zostały	ORG
cjfa-3260	16	3	na ohlsona modelu zysków rezydualnych	ORG
cjfa-3260	17	1	wyniki empiryczne wskazują	ORG
cjfa-3260	17	2	że obserwowany	PERSON
cjfa-3260	17	3	po wprowadzeniu	FAC
cjfa-3260	17	4	wzrost znaczenia zarówno	PERSON
cjfa-3260	18	1	wyników finansowych	PERSON
cjfa-3260	18	2	dla ich	PERSON
cjfa-3260	18	3	kapitałowy	GPE
cjfa-3260	19	1	wynikami dotychczasowych badań dotyczących	PERSON
cjfa-3260	19	2	niefinansowych notowanych na polskim	PERSON
cjfa-3260	19	3	rynku kapitałowym	PERSON
cjfa-3260	20	1	piotr bolibok	PERSON
cjfa-3260	20	2	2005	DATE
cjfa-3260	20	3	the european union	ORG
cjfa-3260	20	4	ec	ORG
cjfa-3260	20	5	1606/2002	DATE
cjfa-3260	22	1	poland	GPE
cjfa-3260	22	2	eu	ORG
cjfa-3260	22	3	2004	DATE
cjfa-3260	23	1	1606/2002	DATE
cjfa-3260	23	2	polish	NORP
cjfa-3260	23	3	1994	DATE
cjfa-3260	24	1	escaffre	ORG
cjfa-3260	24	2	sefsaf 2011	EVENT
cjfa-3260	26	1	1968	DATE
cjfa-3260	29	1	kim 2005	PERSON
cjfa-3260	29	2	barth	PERSON
cjfa-3260	29	3	lang 2008	PERSON
cjfa-3260	29	4	karampinis	GPE
cjfa-3260	29	5	2009	DATE
cjfa-3260	29	6	2007	DATE
cjfa-3260	29	7	karampinis	GPE
cjfa-3260	29	8	hevas 2011	DATE
cjfa-3260	29	9	macias	PERSON
cjfa-3260	29	10	2011	DATE
cjfa-3260	29	11	2011	DATE
cjfa-3260	30	1	35	CARDINAL
cjfa-3260	30	2	polish	NORP
cjfa-3260	30	3	2010	DATE
cjfa-3260	30	4	2011	DATE
cjfa-3260	33	1	escaffre	ORG
cjfa-3260	33	2	sefsaf	GPE
cjfa-3260	33	3	2011	DATE
cjfa-3260	33	4	european	NORP
cjfa-3260	33	5	us	GPE
cjfa-3260	34	1	european	NORP
cjfa-3260	34	2	american	NORP
cjfa-3260	35	1	european	NORP
cjfa-3260	35	2	spanish	NORP
cjfa-3260	35	3	us	GPE
cjfa-3260	36	1	anandarajan	GPE
cjfa-3260	36	2	francis	PERSON
cjfa-3260	36	3	hasan	PERSON
cjfa-3260	36	4	john (	PERSON
cjfa-3260	36	5	2011	DATE
cjfa-3260	36	6	38	CARDINAL
cjfa-3260	38	1	sefsaf	GPE
cjfa-3260	38	2	2011	DATE
cjfa-3260	38	3	anandarajan et al	PERSON
cjfa-3260	39	1	2011	DATE
cjfa-3260	39	2	british-american	NORP
cjfa-3260	40	1	2011	DATE
cjfa-3260	40	2	15	CARDINAL
cjfa-3260	40	3	eu	ORG
cjfa-3260	40	4	2000–2006	DATE
cjfa-3260	41	1	polish	NORP
cjfa-3260	42	1	polish	NORP
cjfa-3260	42	2	piotr bolibok36	PERSON
cjfa-3260	42	3	1	CARDINAL
cjfa-3260	44	1	poland	GPE
cjfa-3260	45	1	first	ORDINAL
cjfa-3260	47	1	two	CARDINAL
cjfa-3260	48	1	section 2	LAW
cjfa-3260	49	1	section 3	LAW
cjfa-3260	50	1	the period 1998–2012	DATE
cjfa-3260	51	1	17	CARDINAL
cjfa-3260	52	1	annual	DATE
cjfa-3260	52	2	isi	ORG
cjfa-3260	52	3	2013	DATE
cjfa-3260	52	4	gazeta gieldy	PERSON
cjfa-3260	52	5	2013	DATE
cjfa-3260	53	1	174	CARDINAL
cjfa-3260	54	1	52-week	DATE
cjfa-3260	54	2	treasury	ORG
cjfa-3260	54	3	the polish ministry of finance	ORG
cjfa-3260	54	4	mf.gov.pl 2013	DATE
cjfa-3260	55	1	1995	DATE
cjfa-3260	56	1	three	CARDINAL
cjfa-3260	56	2	1995	DATE
cjfa-3260	56	3	663–664	CARDINAL
cjfa-3260	57	1	first	ORDINAL
cjfa-3260	58	1	second	ORDINAL
cjfa-3260	59	1	third	ORDINAL
cjfa-3260	59	2	37	CARDINAL
cjfa-3260	61	1	bernard (1995)	ORG
cjfa-3260	62	1	eger	PERSON
cjfa-3260	62	2	wolfson 1989	PERSON
cjfa-3260	62	3	stinson 1997	PERSON
cjfa-3260	63	1	1995	DATE
cjfa-3260	64	1	warfield 2007	PERSON
cjfa-3260	64	2	24	DATE
cjfa-3260	66	1	eger	PERSON
cjfa-3260	66	2	wolfson 1989	PERSON
cjfa-3260	66	3	stinson 1997	PERSON
cjfa-3260	67	1	1995	DATE
cjfa-3260	68	1	warfield 2007	PERSON
cjfa-3260	68	2	24	DATE
cjfa-3260	70	1	1	CARDINAL
cjfa-3260	71	1	the end of period	DATE
cjfa-3260	71	2	the end of period	DATE
cjfa-3260	71	3	11 	TIME
cjfa-3260	71	4	the end of period	DATE
cjfa-3260	72	1	1995	DATE
cjfa-3260	73	1	annual	DATE
cjfa-3260	73	2	polish	NORP
cjfa-3260	73	3	treasury	ORG
cjfa-3260	76	1	2013	DATE
cjfa-3260	76	2	2	CARDINAL
cjfa-3260	76	3	1	CARDINAL
cjfa-3260	76	4	eger	PERSON
cjfa-3260	76	5	wolfson 1989	PERSON
cjfa-3260	76	6	stinson 1997	PERSON
cjfa-3260	77	1	1995	DATE
cjfa-3260	78	1	warfield 2007	PERSON
cjfa-3260	78	2	24	DATE
cjfa-3260	80	1	1	CARDINAL
cjfa-3260	81	1	the end of period	DATE
cjfa-3260	81	2	the end of period	DATE
cjfa-3260	81	3	11 	TIME
cjfa-3260	81	4	the end of period	DATE
cjfa-3260	82	1	1995	DATE
cjfa-3260	83	1	annual	DATE
cjfa-3260	83	2	polish	NORP
cjfa-3260	83	3	treasury	ORG
cjfa-3260	86	1	2013	DATE
cjfa-3260	86	2	2	CARDINAL
cjfa-3260	86	3	the end of period	DATE
cjfa-3260	86	4	α1	CARDINAL
cjfa-3260	86	5	the end of period	DATE
cjfa-3260	86	6	eger	PERSON
cjfa-3260	86	7	wolfson 1989	PERSON
cjfa-3260	86	8	stinson 1997	PERSON
cjfa-3260	87	1	1995	DATE
cjfa-3260	88	1	warfield 2007	PERSON
cjfa-3260	88	2	24	DATE
cjfa-3260	90	1	1	CARDINAL
cjfa-3260	91	1	the end of period	DATE
cjfa-3260	91	2	the end of period	DATE
cjfa-3260	91	3	11 	TIME
cjfa-3260	91	4	the end of period	DATE
cjfa-3260	92	1	1995	DATE
cjfa-3260	93	1	annual	DATE
cjfa-3260	93	2	polish	NORP
cjfa-3260	93	3	treasury	ORG
cjfa-3260	96	1	2013	DATE
cjfa-3260	96	2	2	CARDINAL
cjfa-3260	96	3	the end of period	DATE
cjfa-3260	96	4	εt	ORG
cjfa-3260	97	1	1995	DATE
cjfa-3260	98	1	annual	DATE
cjfa-3260	98	2	52-week	DATE
cjfa-3260	98	3	treasury	ORG
cjfa-3260	101	1	2013	DATE
cjfa-3260	101	2	eger	PERSON
cjfa-3260	101	3	wolfson 1989	PERSON
cjfa-3260	101	4	stinson 1997	PERSON
cjfa-3260	102	1	1995	DATE
cjfa-3260	103	1	warfield 2007	PERSON
cjfa-3260	103	2	24	DATE
cjfa-3260	105	1	1	CARDINAL
cjfa-3260	106	1	the end of period	DATE
cjfa-3260	106	2	the end of period	DATE
cjfa-3260	106	3	11 	TIME
cjfa-3260	106	4	the end of period	DATE
cjfa-3260	107	1	1995	DATE
cjfa-3260	108	1	annual	DATE
cjfa-3260	108	2	polish	NORP
cjfa-3260	108	3	treasury	ORG
cjfa-3260	111	1	2013	DATE
cjfa-3260	111	2	2	CARDINAL
cjfa-3260	111	3	2	CARDINAL
cjfa-3260	111	4	0	CARDINAL
cjfa-3260	111	5	1998, 1999	DATE
cjfa-3260	111	6	2004	DATE
cjfa-3260	111	7	1	CARDINAL
cjfa-3260	111	8	2005	DATE
cjfa-3260	111	9	2006	DATE
cjfa-3260	111	10	2012	DATE
cjfa-3260	112	1	2	CARDINAL
cjfa-3260	114	1	poland	GPE
cjfa-3260	115	1	2001	DATE
cjfa-3260	115	2	245–246	CARDINAL
cjfa-3260	115	3	0	CARDINAL
cjfa-3260	115	4	1998, 1999	DATE
cjfa-3260	115	5	2004	DATE
cjfa-3260	115	6	1	CARDINAL
cjfa-3260	115	7	2005	DATE
cjfa-3260	115	8	2006	DATE
cjfa-3260	115	9	2012	DATE
cjfa-3260	116	1	2	CARDINAL
cjfa-3260	118	1	poland	GPE
cjfa-3260	119	1	2001	DATE
cjfa-3260	119	2	245	CARDINAL
cjfa-3260	119	3	3	CARDINAL
cjfa-3260	119	4	− k	PERSON
cjfa-3260	123	1	1	CARDINAL
cjfa-3260	123	2	1	CARDINAL
cjfa-3260	123	3	the years	DATE
cjfa-3260	123	4	1998-2004	DATE
cjfa-3260	123	5	2005-2012	DATE
cjfa-3260	123	6	poland	GPE
cjfa-3260	124	1	1	CARDINAL
cjfa-3260	125	1	1998-2004 2005-2012	DATE
cjfa-3260	125	2	1998-2012	DATE
cjfa-3260	128	1	3	CARDINAL
cjfa-3260	130	1	39	CARDINAL
cjfa-3260	132	1	1	CARDINAL
cjfa-3260	132	2	1	CARDINAL
cjfa-3260	132	3	the years	DATE
cjfa-3260	132	4	1998–2004	CARDINAL
cjfa-3260	132	5	2005–2012	CARDINAL
cjfa-3260	132	6	poland	GPE
cjfa-3260	133	1	1	CARDINAL
cjfa-3260	134	1	0	CARDINAL
cjfa-3260	134	2	1998, 1999	DATE
cjfa-3260	134	3	2004	DATE
cjfa-3260	134	4	1	CARDINAL
cjfa-3260	134	5	2005	DATE
cjfa-3260	134	6	2006	DATE
cjfa-3260	134	7	2012	DATE
cjfa-3260	135	1	2	CARDINAL
cjfa-3260	137	1	poland	GPE
cjfa-3260	138	1	2001	DATE
cjfa-3260	138	2	245	CARDINAL
cjfa-3260	138	3	3	CARDINAL
cjfa-3260	138	4	− k	PERSON
cjfa-3260	142	1	1	CARDINAL
cjfa-3260	142	2	1	CARDINAL
cjfa-3260	142	3	the years	DATE
cjfa-3260	142	4	1998-2004	DATE
cjfa-3260	142	5	2005-2012	DATE
cjfa-3260	142	6	poland	GPE
cjfa-3260	143	1	1	CARDINAL
cjfa-3260	144	1	1998-2004 2005-2012	DATE
cjfa-3260	144	2	1998-2012	DATE
cjfa-3260	147	1	1998–2004	CARDINAL
cjfa-3260	147	2	2005–2012 1998–2012	PERCENT
cjfa-3260	150	1	0.726 4.723 0.878	MONEY
cjfa-3260	150	2	9.816	CARDINAL
cjfa-3260	150	3	1.724 0.072 0.000	MONEY
cjfa-3260	150	4	2.660 0.504 0.000 5.143	MONEY
cjfa-3260	151	1	0.859	CARDINAL
cjfa-3260	151	2	457.118	CARDINAL
cjfa-3260	153	1	174	CARDINAL
cjfa-3260	153	2	o	DATE
cjfa-3260	156	1	1	CARDINAL
cjfa-3260	156	2	1.7	CARDINAL
cjfa-3260	156	3	4.3	CARDINAL
cjfa-3260	156	4	pln	ORG
cjfa-3260	157	1	piotr bolibok40	PERSON
cjfa-3260	160	1	1	CARDINAL
cjfa-3260	160	2	about 1.6–1.7	CARDINAL
cjfa-3260	162	1	poland	GPE
cjfa-3260	162	2	1	CARDINAL
cjfa-3260	162	3	pln	ORG
cjfa-3260	162	4	2.7	CARDINAL
cjfa-3260	162	5	5.1	CARDINAL
cjfa-3260	162	6	pln	ORG
cjfa-3260	164	1	2	CARDINAL
cjfa-3260	165	1	2	CARDINAL
cjfa-3260	166	1	0.726 4.723 0.878	MONEY
cjfa-3260	166	2	9.816	CARDINAL
cjfa-3260	166	3	1.724 0.072 0.000	MONEY
cjfa-3260	166	4	2.660 0.504 0.000 5.143	MONEY
cjfa-3260	167	1	0.859	CARDINAL
cjfa-3260	167	2	457.118 0.000	MONEY
cjfa-3260	167	3	174	CARDINAL
cjfa-3260	170	1	1	CARDINAL
cjfa-3260	170	2	1.7	CARDINAL
cjfa-3260	170	3	4.3	CARDINAL
cjfa-3260	170	4	pln	ORG
cjfa-3260	174	1	1	CARDINAL
cjfa-3260	174	2	about 1.6-1.7	CARDINAL
cjfa-3260	176	1	poland	GPE
cjfa-3260	176	2	1	CARDINAL
cjfa-3260	176	3	pln	ORG
cjfa-3260	176	4	2.7	CARDINAL
cjfa-3260	176	5	5.1	CARDINAL
cjfa-3260	176	6	pln	ORG
cjfa-3260	178	1	2	CARDINAL
cjfa-3260	179	1	2	CARDINAL
cjfa-3260	180	1	0.726 10.282	CARDINAL
cjfa-3260	180	2	0.944	CARDINAL
cjfa-3260	180	3	13.020 0.931 α1	QUANTITY
cjfa-3260	180	4	1.646 0.119 0.000	QUANTITY
cjfa-3260	180	5	0.017 0.167 0.917	MONEY
cjfa-3260	180	6	1.461 0.091 adj	QUANTITY
cjfa-3260	180	7	0.859	CARDINAL
cjfa-3260	181	1	0.726 10.282	CARDINAL
cjfa-3260	181	2	0.944	CARDINAL
cjfa-3260	181	3	13.020 0.931 α1	QUANTITY
cjfa-3260	181	4	1.646 0.119 0.000	QUANTITY
cjfa-3260	181	5	0.017 0.167 0.917	MONEY
cjfa-3260	181	6	1.461 0.091 adj	QUANTITY
cjfa-3260	181	7	0.859	CARDINAL
cjfa-3260	181	8	211.269	ORG
cjfa-3260	181	9	1.068	CARDINAL
cjfa-3260	181	10	0.364	CARDINAL
cjfa-3260	181	11	1998–2004	CARDINAL
cjfa-3260	181	12	69	CARDINAL
cjfa-3260	181	13	41	CARDINAL
cjfa-3260	181	14	0.726 4.723 0.878	MONEY
cjfa-3260	181	15	9.816	CARDINAL
cjfa-3260	181	16	1.724 0.072 0.000	MONEY
cjfa-3260	181	17	2.660 0.504 0.000 5.143	MONEY
cjfa-3260	182	1	0.859	CARDINAL
cjfa-3260	182	2	457.118 0.000	MONEY
cjfa-3260	182	3	174	CARDINAL
cjfa-3260	185	1	1	CARDINAL
cjfa-3260	185	2	1.7	CARDINAL
cjfa-3260	185	3	4.3	CARDINAL
cjfa-3260	185	4	pln	ORG
cjfa-3260	189	1	1	CARDINAL
cjfa-3260	189	2	about 1.6-1.7	CARDINAL
cjfa-3260	191	1	poland	GPE
cjfa-3260	191	2	1	CARDINAL
cjfa-3260	191	3	pln	ORG
cjfa-3260	191	4	2.7	CARDINAL
cjfa-3260	191	5	5.1	CARDINAL
cjfa-3260	191	6	pln	ORG
cjfa-3260	193	1	2	CARDINAL
cjfa-3260	194	1	2	CARDINAL
cjfa-3260	195	1	0.726 10.282	CARDINAL
cjfa-3260	195	2	0.944	CARDINAL
cjfa-3260	195	3	13.020 0.931 α1	QUANTITY
cjfa-3260	195	4	1.646 0.119 0.000	QUANTITY
cjfa-3260	195	5	0.017 0.167 0.917	MONEY
cjfa-3260	195	6	1.461 0.091 adj	QUANTITY
cjfa-3260	195	7	0.859	CARDINAL
cjfa-3260	196	1	2005–2012	CARDINAL
cjfa-3260	196	2	105	CARDINAL
cjfa-3260	197	1	2	CARDINAL
cjfa-3260	197	2	2	CARDINAL
cjfa-3260	199	1	5%	PERCENT
cjfa-3260	200	1	10%	PERCENT
cjfa-3260	201	1	1.068	CARDINAL
cjfa-3260	201	2	2.658	CARDINAL
cjfa-3260	203	1	poland	GPE
cjfa-3260	204	1	poland	GPE
cjfa-3260	204	2	the warsaw stock exchange	ORG
cjfa-3260	206	1	polish	NORP
cjfa-3260	207	1	polish	NORP
cjfa-3260	208	1	piotr bolibok42	PERSON
cjfa-3260	210	1	29	CARDINAL
cjfa-3260	210	2	september 1994	DATE
cjfa-3260	211	1	j. l. 2013	PERSON
cjfa-3260	211	2	330	CARDINAL
cjfa-3260	211	3	613	CARDINAL
cjfa-3260	211	4	agostino m.	PERSON
cjfa-3260	211	5	drago d.	PERSON
cjfa-3260	211	6	d. b.	PERSON
cjfa-3260	211	7	2011	DATE
cjfa-3260	212	1	european	NORP
cjfa-3260	213	1	36	CARDINAL
cjfa-3260	213	2	3	CARDINAL
cjfa-3260	213	3	437–457	DATE
cjfa-3260	213	4	http://dx.doi.org/10.1007/s11156-010-0184-1	ORG
cjfa-3260	214	1	anandarajan a.	PERSON
cjfa-3260	214	2	francis b.	PERSON
cjfa-3260	214	3	hasan i.	PERSON
cjfa-3260	214	4	john k.	PERSON
cjfa-3260	214	5	2011	DATE
cjfa-3260	216	1	36	CARDINAL
cjfa-3260	216	2	1	CARDINAL
cjfa-3260	217	1	http://dx.doi	PERSON
cjfa-3260	218	1	ball r.	PERSON
cjfa-3260	218	2	1968	DATE
cjfa-3260	220	1	6	CARDINAL
cjfa-3260	220	2	2	CARDINAL
cjfa-3260	220	3	159–178	CARDINAL
cjfa-3260	221	1	barth m. e.	PERSON
cjfa-3260	221	2	w. r.	PERSON
cjfa-3260	221	3	lang m. h (	PERSON
cjfa-3260	221	4	2008	DATE
cjfa-3260	223	1	46	CARDINAL
cjfa-3260	223	2	3	CARDINAL
cjfa-3260	223	3	467–498	CARDINAL
cjfa-3260	224	1	http://dx.doi	PERSON
cjfa-3260	226	1	bartov e.	PERSON
cjfa-3260	226	2	goldberg s.	PERSON
cjfa-3260	226	3	kim m.	PERSON
cjfa-3260	226	4	2005	DATE
cjfa-3260	227	1	german	NORP
cjfa-3260	227	2	us	GPE
cjfa-3260	227	3	german	NORP
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