id	sid	eid	entity	type
cjfa-37571	1	1	copernican journal of finance & accounting	ORG
cjfa-37571	1	2	copernican journal of finance & accounting e-issn	ORG
cjfa-37571	1	3	2300-3065	CARDINAL
cjfa-37571	1	4	2300-1240	CARDINAL
cjfa-37571	1	5	10	CARDINAL
cjfa-37571	1	6	4	CARDINAL
cjfa-37571	1	7	quarterly	DATE
cjfa-37571	1	8	nicolaus copernicus university	ORG
cjfa-37571	1	9	toruń	GPE
cjfa-37571	1	10	11	CARDINAL
cjfa-37571	1	11	87	CARDINAL
cjfa-37571	1	12	10	CARDINAL
cjfa-37571	1	13	13a	CARDINAL
cjfa-37571	1	14	87	CARDINAL
cjfa-37571	1	15	agnieszka żołądkiewicz-kuzioła	PERSON
cjfa-37571	1	16	2020	DATE
cjfa-37571	1	17	100.00	CARDINAL
cjfa-37571	2	1	dr hab	PERSON
cjfa-37571	3	1	leszek dziawgo	ORG
cjfa-37571	3	2	dr dorota krupa	PERSON
cjfa-37571	3	3	dr ewa chojnacka-pelowska	PERSON
cjfa-37571	3	4	agnieszka żołądkiewicz-kuzioła	PERSON
cjfa-37571	3	5	dr hab	PERSON
cjfa-37571	4	1	damian walczak	PERSON
cjfa-37571	5	1	umk	ORG
cjfa-37571	5	2	anna olewnik-dejewska	PERSON
cjfa-37571	6	1	mustafa akan	PERSON
cjfa-37571	6	2	dogus university	ORG
cjfa-37571	6	3	istanbul	GPE
cjfa-37571	6	4	turkey	GPE
cjfa-37571	7	1	gordon chang	PERSON
cjfa-37571	7	2	national taiwan university of science and technology	ORG
cjfa-37571	7	3	taiwan	GPE
cjfa-37571	8	1	sandra isabel goncalves da saude	PERSON
cjfa-37571	8	2	instituto politecnico de beja	ORG
cjfa-37571	8	3	portugal prof	ORG
cjfa-37571	9	1	luis otero gonzález	PERSON
cjfa-37571	9	2	universidad de santiago de compostela	PERSON
cjfa-37571	9	3	spain	GPE
cjfa-37571	10	1	christiane goodfellow	PERSON
cjfa-37571	10	2	jade hochschule wilhelmshaven	ORG
cjfa-37571	10	3	germany	GPE
cjfa-37571	11	1	günter hofbauer	PERSON
cjfa-37571	11	2	technische hochschule ingolstadt business school	ORG
cjfa-37571	11	3	ingolstadt	GPE
cjfa-37571	11	4	germany	GPE
cjfa-37571	12	1	elena kireeva	PERSON
cjfa-37571	12	2	russian presidential academy of national economy and public administration	ORG
cjfa-37571	12	3	russia	GPE
cjfa-37571	13	1	rytis krušinskas	PERSON
cjfa-37571	13	2	kaunas university of technology	ORG
cjfa-37571	13	3	lithuania	GPE
cjfa-37571	14	1	monika marcinkowska	PERSON
cjfa-37571	14	2	university of lodz	ORG
cjfa-37571	14	3	poland	GPE
cjfa-37571	15	1	juan-antonio mondéjar-jiménez	PERSON
cjfa-37571	15	2	universidad de castilla	ORG
cjfa-37571	15	3	la mancha	FAC
cjfa-37571	15	4	spain	GPE
cjfa-37571	16	1	david naranjo-gil	PERSON
cjfa-37571	16	2	universidad pablo de olavide	PERSON
cjfa-37571	16	3	sevilla	GPE
cjfa-37571	16	4	spain	GPE
cjfa-37571	17	1	stanisław owsiak	PERSON
cjfa-37571	17	2	cracow university of economics	ORG
cjfa-37571	17	3	poland	GPE
cjfa-37571	18	1	wiesława przybylska-kapuścińska	PERSON
cjfa-37571	18	2	wsb university	ORG
cjfa-37571	18	3	poznań	GPE
cjfa-37571	18	4	poland	GPE
cjfa-37571	19	1	małgorzata zaleska	PERSON
cjfa-37571	19	2	warsaw school of economics	ORG
cjfa-37571	19	3	poland	GPE
cjfa-37571	24	1	dr hab	PERSON
cjfa-37571	25	1	piotr fiszeder	PERSON
cjfa-37571	26	1	umk e n g l	PERSON
cjfa-37571	28	1	dr hab.	PERSON
cjfa-37571	29	1	richard nicholls	PERSON
cjfa-37571	29	2	hazel pearson	PERSON
cjfa-37571	31	1	dr hab	PERSON
cjfa-37571	35	1	dr hab	PERSON
cjfa-37571	36	1	danuta dziawgo	PERSON
cjfa-37571	43	1	dr hab	PERSON
cjfa-37571	44	1	józef stawicki	PERSON
cjfa-37571	46	1	2300-3065	CARDINAL
cjfa-37571	46	2	2300-1240	CARDINAL
cjfa-37571	48	1	stronie internetowej	ORG
cjfa-37571	49	1	2021	CARDINAL
cjfa-37571	49	2	2021	CARDINAL
cjfa-37571	49	3	reviewers prof	ORG
cjfa-37571	50	1	buljan barbača	PERSON
cjfa-37571	50	2	croatia prof	ORG
cjfa-37571	51	1	francesca bartolacci	PERSON
cjfa-37571	51	2	university of macerata	ORG
cjfa-37571	51	3	italy prof	GPE
cjfa-37571	52	1	jasna bogovac	PERSON
cjfa-37571	52	2	university of zagreb	ORG
cjfa-37571	52	3	croatia prof	ORG
cjfa-37571	53	1	andrzej buszko	PERSON
cjfa-37571	53	2	olsztyn	GPE
cjfa-37571	53	3	poland	GPE
cjfa-37571	54	1	josé raúl canay-pazos	PERSON
cjfa-37571	54	2	de santiago de compostela	ORG
cjfa-37571	54	3	spain	GPE
cjfa-37571	55	1	nicola giuseppe castellano	PERSON
cjfa-37571	55	2	italy prof	GPE
cjfa-37571	56	1	andrzej cwynar	PERSON
cjfa-37571	56	2	university of economics	ORG
cjfa-37571	56	3	poland	GPE
cjfa-37571	57	1	catherine deffains-crapsky	PERSON
cjfa-37571	57	2	université d’angers	ORG
cjfa-37571	57	3	france prof	ORG
cjfa-37571	58	1	cristina gânescu	PERSON
cjfa-37571	58	2	constantin brâncoveanu din pitești	PERSON
cjfa-37571	58	3	romania prof	GPE
cjfa-37571	59	1	jerzy gierusz	PERSON
cjfa-37571	59	2	gdansk university	ORG
cjfa-37571	59	3	poland	GPE
cjfa-37571	60	1	dirk kiesewetter	PERSON
cjfa-37571	60	2	julius-maximilians-universität würzburg	PERSON
cjfa-37571	60	3	germany	GPE
cjfa-37571	61	1	jan koleśnik	PERSON
cjfa-37571	61	2	warsaw school of economics	ORG
cjfa-37571	61	3	poland	GPE
cjfa-37571	62	1	konovalova	PERSON
cjfa-37571	62	2	riga	GPE
cjfa-37571	62	3	latvia	GPE
cjfa-37571	63	1	zbigniew krysiak	PERSON
cjfa-37571	63	2	warsaw school of economics	ORG
cjfa-37571	63	3	poland	GPE
cjfa-37571	64	1	nicoletta marinelli	PERSON
cjfa-37571	64	2	university of macerata	ORG
cjfa-37571	64	3	italy prof	GPE
cjfa-37571	65	1	astrida miceikienė	PERSON
cjfa-37571	65	2	vytautas magnus university	ORG
cjfa-37571	65	3	lithuania	GPE
cjfa-37571	66	1	university of ruse	ORG
cjfa-37571	66	2	bulgaria	GPE
cjfa-37571	67	1	ewa miklaszewska	PERSON
cjfa-37571	67	2	cracow university of economics	ORG
cjfa-37571	67	3	poland	GPE
cjfa-37571	68	1	emil papazov	PERSON
cjfa-37571	68	2	university of national and world economy, sofia	ORG
cjfa-37571	68	3	bulgaria prof	GPE
cjfa-37571	69	1	ángel peiró signes	PERSON
cjfa-37571	69	2	universidad politécnica de valencia	ORG
cjfa-37571	69	3	spain	GPE
cjfa-37571	70	1	pereira	GPE
cjfa-37571	70	2	politécnico	NORP
cjfa-37571	70	3	porto	GPE
cjfa-37571	70	4	portugal prof	ORG
cjfa-37571	71	1	wojciech piotrowicz	ORG
cjfa-37571	71	2	university of oxford	ORG
cjfa-37571	71	3	britain	GPE
cjfa-37571	72	1	francisco	GPE
cjfa-37571	72	2	del cubo	GPE
cjfa-37571	72	3	universidad de castilla-la mancha	ORG
cjfa-37571	72	4	spain	GPE
cjfa-37571	73	1	maria del val	PERSON
cjfa-37571	73	2	universidad politécnica de valencia	ORG
cjfa-37571	73	3	spain	GPE
cjfa-37571	74	1	nirundon tapachai	PERSON
cjfa-37571	74	2	kasetsart university	ORG
cjfa-37571	74	3	thailand	GPE
cjfa-37571	75	1	waldemar tarczyński	PERSON
cjfa-37571	75	2	szczecin university	ORG
cjfa-37571	75	3	poland	GPE
cjfa-37571	76	1	gerard olivar tost	PERSON
cjfa-37571	76	2	national university of colombia	ORG
cjfa-37571	76	3	colombia	GPE
cjfa-37571	77	1	yolanda trujillo-adria	PERSON
cjfa-37571	77	2	universitat politècnica de valència	ORG
cjfa-37571	77	3	spain	GPE
cjfa-37571	78	1	jan turyna	GPE
cjfa-37571	78	2	warsaw university	ORG
cjfa-37571	78	3	poland	GPE
cjfa-37571	79	1	joanna wielgórska-leszczyńska	PERSON
cjfa-37571	79	2	warsaw school of economics	ORG
cjfa-37571	79	3	poland	GPE
cjfa-37571	79	4	md ali ashraf	PERSON
cjfa-37571	79	5	9	CARDINAL
cjfa-37571	79	6	simona činčalová	PERSON
cjfa-37571	79	7	veronika toporová	PERSON
cjfa-37571	79	8	csr	ORG
cjfa-37571	79	9	czech	NORP
cjfa-37571	79	10	27	CARDINAL
cjfa-37571	79	11	renu isidore	PERSON
cjfa-37571	79	12	c. joe arun	PERSON
cjfa-37571	79	13	india	GPE
cjfa-37571	79	14	five	CARDINAL
cjfa-37571	80	1	45	CARDINAL
cjfa-37571	80	2	europe	LOC
cjfa-37571	80	3	67	CARDINAL
cjfa-37571	80	4	kumar	PERSON
cjfa-37571	80	5	kapil gupta	PERSON
cjfa-37571	80	6	indian	NORP
cjfa-37571	80	7	79	CARDINAL
cjfa-37571	80	8	kamaldeen	ORG
cjfa-37571	80	9	nigerian	NORP
cjfa-37571	80	10	covid-19	PRODUCT
cjfa-37571	80	11	97	CARDINAL
cjfa-37571	80	12	avani raval	ORG
cjfa-37571	80	13	swati saxena	PERSON
cjfa-37571	80	14	shashank thanki	PERSON
cjfa-37571	81	1	india	GPE
cjfa-37571	82	1	117	CARDINAL
cjfa-37571	82	2	rihab ben	PERSON
cjfa-37571	82	3	manel hadriche	ORG
cjfa-37571	82	4	islamic	NORP
cjfa-37571	83	1	139	CARDINAL
cjfa-37571	83	2	8	CARDINAL
cjfa-37571	83	3	nathalie weikert	PERSON
cjfa-37571	83	4	dirk kiesewetter	PERSON
cjfa-37571	83	5	159	CARDINAL
cjfa-37571	84	1	181	CARDINAL