id	sid	eid	entity	type
cjfa-35362	1	1	copernican journal of finance & accounting	ORG
cjfa-35362	1	2	copernican journal of finance & accounting e-issn	ORG
cjfa-35362	1	3	2300-3065	CARDINAL
cjfa-35362	1	4	2300-1240	CARDINAL
cjfa-35362	1	5	10	CARDINAL
cjfa-35362	1	6	1 2021	CARDINAL
cjfa-35362	1	7	quarterly	DATE
cjfa-35362	1	8	nicolaus copernicus university	ORG
cjfa-35362	1	9	toruń	GPE
cjfa-35362	1	10	11	CARDINAL
cjfa-35362	1	11	87	CARDINAL
cjfa-35362	1	12	10	CARDINAL
cjfa-35362	1	13	13a	CARDINAL
cjfa-35362	1	14	87	CARDINAL
cjfa-35362	1	15	agnieszka żołądkiewicz-kuzioła	PERSON
cjfa-35362	1	16	2019	CARDINAL
cjfa-35362	1	17	100.00	CARDINAL
cjfa-35362	2	1	dr hab	PERSON
cjfa-35362	3	1	leszek dziawgo	ORG
cjfa-35362	3	2	dr dorota krupa	PERSON
cjfa-35362	3	3	dr ewa chojnacka-pelowska	PERSON
cjfa-35362	3	4	agnieszka żołądkiewicz-kuzioła	PERSON
cjfa-35362	3	5	dr hab	PERSON
cjfa-35362	4	1	damian walczak	PERSON
cjfa-35362	5	1	umk	ORG
cjfa-35362	5	2	anna olewnik-dejewska	PERSON
cjfa-35362	6	1	mustafa akan	PERSON
cjfa-35362	6	2	dogus university	ORG
cjfa-35362	6	3	istanbul	GPE
cjfa-35362	6	4	turkey	GPE
cjfa-35362	7	1	gordon chang	PERSON
cjfa-35362	7	2	national taiwan university of science and technology	ORG
cjfa-35362	7	3	taiwan	GPE
cjfa-35362	8	1	sandra isabel goncalves da saude	PERSON
cjfa-35362	8	2	instituto politecnico de beja	ORG
cjfa-35362	8	3	portugal prof	ORG
cjfa-35362	9	1	luis otero gonzález	PERSON
cjfa-35362	9	2	universidad de santiago de compostela	PERSON
cjfa-35362	9	3	spain	GPE
cjfa-35362	10	1	christiane goodfellow	PERSON
cjfa-35362	10	2	jade hochschule wilhelmshaven	ORG
cjfa-35362	10	3	germany	GPE
cjfa-35362	11	1	günter hofbauer	PERSON
cjfa-35362	11	2	technische hochschule ingolstadt business school	ORG
cjfa-35362	11	3	ingolstadt	GPE
cjfa-35362	11	4	germany	GPE
cjfa-35362	12	1	elena kireeva	PERSON
cjfa-35362	12	2	russian presidential academy of national economy and public administration	ORG
cjfa-35362	12	3	russia	GPE
cjfa-35362	13	1	rytis krušinskas	PERSON
cjfa-35362	13	2	kaunas university of technology	ORG
cjfa-35362	13	3	lithuania	GPE
cjfa-35362	14	1	monika marcinkowska	PERSON
cjfa-35362	14	2	university of lodz	ORG
cjfa-35362	14	3	poland	GPE
cjfa-35362	15	1	juan-antonio mondéjar-jiménez	PERSON
cjfa-35362	15	2	universidad de castilla la mancha	ORG
cjfa-35362	15	3	spain	GPE
cjfa-35362	16	1	david naranjo-gil	PERSON
cjfa-35362	16	2	universidad pablo de olavide	PERSON
cjfa-35362	16	3	sevilla	GPE
cjfa-35362	16	4	spain	GPE
cjfa-35362	17	1	stanisław owsiak	PERSON
cjfa-35362	17	2	cracow university of economics	ORG
cjfa-35362	17	3	poland	GPE
cjfa-35362	18	1	wiesława przybylska-kapuścińska	PERSON
cjfa-35362	18	2	wsb university	ORG
cjfa-35362	18	3	poznań	GPE
cjfa-35362	18	4	poland	GPE
cjfa-35362	19	1	małgorzata zaleska	PERSON
cjfa-35362	19	2	warsaw school of economics	ORG
cjfa-35362	19	3	poland	GPE
cjfa-35362	24	1	dr hab	PERSON
cjfa-35362	25	1	piotr fiszeder	PERSON
cjfa-35362	26	1	umk e n g l	PERSON
cjfa-35362	28	1	dr hab.	PERSON
cjfa-35362	29	1	richard nicholls	PERSON
cjfa-35362	29	2	hazel pearson	PERSON
cjfa-35362	31	1	dr hab	PERSON
cjfa-35362	35	1	dr hab	PERSON
cjfa-35362	36	1	danuta dziawgo	PERSON
cjfa-35362	43	1	dr hab	PERSON
cjfa-35362	44	1	józef stawicki	PERSON
cjfa-35362	46	1	2300-3065	CARDINAL
cjfa-35362	46	2	2300-1240	CARDINAL
cjfa-35362	48	1	stronie internetowej	ORG
cjfa-35362	49	1	2021	CARDINAL
cjfa-35362	49	2	2021	CARDINAL
cjfa-35362	49	3	reviewers prof	ORG
cjfa-35362	50	1	buljan barbača	PERSON
cjfa-35362	50	2	croatia prof	ORG
cjfa-35362	51	1	francesca bartolacci	PERSON
cjfa-35362	51	2	university of macerata	ORG
cjfa-35362	51	3	italy prof	GPE
cjfa-35362	52	1	jasna bogovac	PERSON
cjfa-35362	52	2	university of zagreb	ORG
cjfa-35362	52	3	croatia prof	ORG
cjfa-35362	53	1	andrzej buszko	PERSON
cjfa-35362	53	2	olsztyn	GPE
cjfa-35362	53	3	poland	GPE
cjfa-35362	54	1	josé raúl canay-pazos	PERSON
cjfa-35362	54	2	de santiago de compostela	ORG
cjfa-35362	54	3	spain	GPE
cjfa-35362	55	1	nicola giuseppe castellano	PERSON
cjfa-35362	55	2	italy prof	GPE
cjfa-35362	56	1	andrzej cwynar	PERSON
cjfa-35362	56	2	university of economics	ORG
cjfa-35362	56	3	poland	GPE
cjfa-35362	57	1	catherine deffains-crapsky	PERSON
cjfa-35362	57	2	université d’angers	ORG
cjfa-35362	57	3	france prof	ORG
cjfa-35362	58	1	cristina gânescu	PERSON
cjfa-35362	58	2	constantin brâncoveanu din pitești	PERSON
cjfa-35362	58	3	romania prof	GPE
cjfa-35362	59	1	jerzy gierusz	PERSON
cjfa-35362	59	2	gdansk university	ORG
cjfa-35362	59	3	poland	GPE
cjfa-35362	60	1	dirk kiesewetter	PERSON
cjfa-35362	60	2	julius-maximilians-universität würzburg	PERSON
cjfa-35362	60	3	germany	GPE
cjfa-35362	61	1	jan koleśnik	PERSON
cjfa-35362	61	2	warsaw school of economics	ORG
cjfa-35362	61	3	poland	GPE
cjfa-35362	62	1	konovalova	PERSON
cjfa-35362	62	2	riga	GPE
cjfa-35362	62	3	latvia	GPE
cjfa-35362	63	1	zbigniew krysiak	PERSON
cjfa-35362	63	2	warsaw school of economics	ORG
cjfa-35362	63	3	poland	GPE
cjfa-35362	64	1	nicoletta marinelli	PERSON
cjfa-35362	64	2	university of macerata	ORG
cjfa-35362	64	3	italy prof	GPE
cjfa-35362	65	1	astrida miceikienė	PERSON
cjfa-35362	65	2	vytautas magnus university	ORG
cjfa-35362	65	3	lithuania	GPE
cjfa-35362	66	1	university of ruse	ORG
cjfa-35362	66	2	bulgaria	GPE
cjfa-35362	67	1	ewa miklaszewska	PERSON
cjfa-35362	67	2	cracow university of economics	ORG
cjfa-35362	67	3	poland	GPE
cjfa-35362	68	1	emil papazov	PERSON
cjfa-35362	68	2	university of national and world economy, sofia	ORG
cjfa-35362	68	3	bulgaria prof	GPE
cjfa-35362	69	1	ángel peiró signes	PERSON
cjfa-35362	69	2	universidad politécnica de valencia	ORG
cjfa-35362	69	3	spain	GPE
cjfa-35362	70	1	pereira	GPE
cjfa-35362	70	2	politécnico	NORP
cjfa-35362	70	3	porto	GPE
cjfa-35362	70	4	portugal prof	ORG
cjfa-35362	71	1	wojciech piotrowicz	ORG
cjfa-35362	71	2	university of oxford	ORG
cjfa-35362	71	3	britain	GPE
cjfa-35362	72	1	francisco	GPE
cjfa-35362	72	2	del cubo	GPE
cjfa-35362	72	3	universidad de castilla-la mancha	ORG
cjfa-35362	72	4	spain	GPE
cjfa-35362	73	1	maria del val	PERSON
cjfa-35362	73	2	universidad politécnica de valencia	ORG
cjfa-35362	73	3	spain	GPE
cjfa-35362	74	1	nirundon tapachai	PERSON
cjfa-35362	74	2	kasetsart university	ORG
cjfa-35362	74	3	thailand	GPE
cjfa-35362	75	1	waldemar tarczyński	PERSON
cjfa-35362	75	2	szczecin university	ORG
cjfa-35362	75	3	poland	GPE
cjfa-35362	76	1	gerard olivar tost	PERSON
cjfa-35362	76	2	national university of colombia	ORG
cjfa-35362	76	3	colombia	GPE
cjfa-35362	77	1	yolanda trujillo-adria	PERSON
cjfa-35362	77	2	universitat politècnica de valència	ORG
cjfa-35362	77	3	spain	GPE
cjfa-35362	78	1	jan turyna	GPE
cjfa-35362	78	2	warsaw university	ORG
cjfa-35362	78	3	poland	GPE
cjfa-35362	79	1	joanna wielgórska-leszczyńska	PERSON
cjfa-35362	79	2	warsaw school of economics	ORG
cjfa-35362	79	3	poland	GPE
cjfa-35362	79	4	turkey	GPE
cjfa-35362	79	5	9	CARDINAL
cjfa-35362	79	6	patel	PERSON
cjfa-35362	79	7	k. patel	PERSON
cjfa-35362	79	8	today	DATE
cjfa-35362	80	1	31	CARDINAL
cjfa-35362	80	2	daud omotosho	PERSON
cjfa-35362	80	3	ibrahim majeed ajibola	PERSON
cjfa-35362	80	4	lukman adedoyin	PERSON
cjfa-35362	80	5	nigeria	GPE
cjfa-35362	81	1	53	CARDINAL
cjfa-35362	81	2	krunal soni	PERSON
cjfa-35362	81	3	maulik desai	PERSON
cjfa-35362	81	4	gujarat state	GPE
cjfa-35362	81	5	india	GPE
cjfa-35362	81	6	67	CARDINAL
cjfa-35362	82	1	81	CARDINAL