id	sid	eid	entity	type
cjfa-38787	1	1	copernican journal of finance & accounting	ORG
cjfa-38787	1	2	copernican journal of finance & accounting e-issn	ORG
cjfa-38787	1	3	2300-3065	CARDINAL
cjfa-38787	1	4	2300-1240	CARDINAL
cjfa-38787	1	5	11	CARDINAL
cjfa-38787	1	6	1 2022	CARDINAL
cjfa-38787	1	7	quarterly	DATE
cjfa-38787	1	8	nicolaus copernicus university	ORG
cjfa-38787	1	9	toruń	GPE
cjfa-38787	1	10	11	CARDINAL
cjfa-38787	1	11	87	CARDINAL
cjfa-38787	1	12	10	CARDINAL
cjfa-38787	1	13	13a	CARDINAL
cjfa-38787	1	14	87	CARDINAL
cjfa-38787	1	15	agnieszka żołądkiewicz-kuzioła	PERSON
cjfa-38787	1	16	2020	DATE
cjfa-38787	1	17	100.00	CARDINAL
cjfa-38787	2	1	dr hab	PERSON
cjfa-38787	3	1	leszek dziawgo	ORG
cjfa-38787	3	2	dr dorota krupa	PERSON
cjfa-38787	3	3	dr ewa chojnacka-pelowska	PERSON
cjfa-38787	3	4	agnieszka żołądkiewicz-kuzioła	PERSON
cjfa-38787	3	5	dr hab	PERSON
cjfa-38787	4	1	damian walczak	PERSON
cjfa-38787	5	1	umk	ORG
cjfa-38787	5	2	anna olewnik-dejewska	PERSON
cjfa-38787	6	1	mustafa akan	PERSON
cjfa-38787	6	2	dogus university	ORG
cjfa-38787	6	3	istanbul	GPE
cjfa-38787	6	4	turkey	GPE
cjfa-38787	7	1	gordon chang	PERSON
cjfa-38787	7	2	national taiwan university of science and technology	ORG
cjfa-38787	7	3	taiwan	GPE
cjfa-38787	8	1	sandra isabel goncalves da saude	PERSON
cjfa-38787	8	2	instituto politecnico de beja	ORG
cjfa-38787	8	3	portugal prof	ORG
cjfa-38787	9	1	luis otero gonzález	PERSON
cjfa-38787	9	2	universidad de santiago de compostela	PERSON
cjfa-38787	9	3	spain	GPE
cjfa-38787	10	1	christiane goodfellow	PERSON
cjfa-38787	10	2	jade hochschule wilhelmshaven	ORG
cjfa-38787	10	3	germany	GPE
cjfa-38787	11	1	günter hofbauer	PERSON
cjfa-38787	11	2	technische hochschule ingolstadt business school	ORG
cjfa-38787	11	3	ingolstadt	GPE
cjfa-38787	11	4	germany	GPE
cjfa-38787	12	1	elena kireeva	PERSON
cjfa-38787	12	2	russian presidential academy of national economy and public administration	ORG
cjfa-38787	12	3	russia	GPE
cjfa-38787	13	1	rytis krušinskas	PERSON
cjfa-38787	13	2	kaunas university of technology	ORG
cjfa-38787	13	3	lithuania	GPE
cjfa-38787	14	1	monika marcinkowska	PERSON
cjfa-38787	14	2	university of lodz	ORG
cjfa-38787	14	3	poland	GPE
cjfa-38787	15	1	juan-antonio mondéjar-jiménez	PERSON
cjfa-38787	15	2	universidad de castilla la mancha	ORG
cjfa-38787	15	3	spain	GPE
cjfa-38787	16	1	david naranjo-gil	PERSON
cjfa-38787	16	2	universidad pablo de olavide	PERSON
cjfa-38787	16	3	sevilla	GPE
cjfa-38787	16	4	spain	GPE
cjfa-38787	17	1	stanisław owsiak	PERSON
cjfa-38787	17	2	cracow university of economics	ORG
cjfa-38787	17	3	poland	GPE
cjfa-38787	18	1	wiesława przybylska-kapuścińska	PERSON
cjfa-38787	18	2	wsb university	ORG
cjfa-38787	18	3	poznań	GPE
cjfa-38787	18	4	poland	GPE
cjfa-38787	19	1	małgorzata zaleska	PERSON
cjfa-38787	19	2	warsaw school of economics	ORG
cjfa-38787	19	3	poland	GPE
cjfa-38787	23	1	dr hab	PERSON
cjfa-38787	24	1	piotr fiszeder e n g l	PERSON
cjfa-38787	26	1	dominik liszkowski	PERSON
cjfa-38787	28	1	dr hab	PERSON
cjfa-38787	32	1	dr hab	PERSON
cjfa-38787	33	1	danuta dziawgo	PERSON
cjfa-38787	40	1	dr hab	PERSON
cjfa-38787	41	1	józef stawicki	PERSON
cjfa-38787	43	1	2300-3065	CARDINAL
cjfa-38787	43	2	2300-1240	CARDINAL
cjfa-38787	45	1	stronie internetowej	ORG
cjfa-38787	46	1	2022	CARDINAL
cjfa-38787	46	2	mikołaja	ORG
cjfa-38787	46	3	2022	CARDINAL
cjfa-38787	46	4	reviewers prof	ORG
cjfa-38787	47	1	buljan barbača	PERSON
cjfa-38787	47	2	croatia prof	ORG
cjfa-38787	48	1	francesca bartolacci	PERSON
cjfa-38787	48	2	university of macerata	ORG
cjfa-38787	48	3	italy prof	GPE
cjfa-38787	49	1	jasna bogovac	PERSON
cjfa-38787	49	2	university of zagreb	ORG
cjfa-38787	49	3	croatia prof	ORG
cjfa-38787	50	1	andrzej buszko	PERSON
cjfa-38787	50	2	olsztyn	GPE
cjfa-38787	50	3	poland	GPE
cjfa-38787	51	1	josé raúl canay-pazos	PERSON
cjfa-38787	51	2	de santiago de compostela	ORG
cjfa-38787	51	3	spain	GPE
cjfa-38787	52	1	nicola giuseppe castellano	PERSON
cjfa-38787	52	2	italy prof	GPE
cjfa-38787	53	1	andrzej cwynar	PERSON
cjfa-38787	53	2	university of economics	ORG
cjfa-38787	53	3	poland	GPE
cjfa-38787	54	1	catherine deffains-crapsky	PERSON
cjfa-38787	54	2	université d’angers	ORG
cjfa-38787	54	3	france prof	ORG
cjfa-38787	55	1	cristina gânescu	PERSON
cjfa-38787	55	2	constantin brâncoveanu din pitești	PERSON
cjfa-38787	55	3	romania prof	GPE
cjfa-38787	56	1	jerzy gierusz	PERSON
cjfa-38787	56	2	gdansk university	ORG
cjfa-38787	56	3	poland	GPE
cjfa-38787	57	1	dirk kiesewetter	PERSON
cjfa-38787	57	2	julius-maximilians-universität würzburg	PERSON
cjfa-38787	57	3	germany	GPE
cjfa-38787	58	1	jan koleśnik	PERSON
cjfa-38787	58	2	warsaw school of economics	ORG
cjfa-38787	58	3	poland	GPE
cjfa-38787	59	1	konovalova	PERSON
cjfa-38787	59	2	riga	GPE
cjfa-38787	59	3	latvia	GPE
cjfa-38787	60	1	zbigniew krysiak	PERSON
cjfa-38787	60	2	warsaw school of economics	ORG
cjfa-38787	60	3	poland	GPE
cjfa-38787	61	1	nicoletta marinelli	PERSON
cjfa-38787	61	2	university of macerata	ORG
cjfa-38787	61	3	italy prof	GPE
cjfa-38787	62	1	astrida miceikienė	PERSON
cjfa-38787	62	2	vytautas magnus university	ORG
cjfa-38787	62	3	lithuania	GPE
cjfa-38787	63	1	university of ruse	ORG
cjfa-38787	63	2	bulgaria	GPE
cjfa-38787	64	1	ewa miklaszewska	PERSON
cjfa-38787	64	2	cracow university of economics	ORG
cjfa-38787	64	3	poland	GPE
cjfa-38787	65	1	emil papazov	PERSON
cjfa-38787	65	2	university of national and world economy, sofia	ORG
cjfa-38787	65	3	bulgaria prof	GPE
cjfa-38787	66	1	ángel peiró signes	PERSON
cjfa-38787	66	2	universidad politécnica de valencia	ORG
cjfa-38787	66	3	spain	GPE
cjfa-38787	67	1	pereira	GPE
cjfa-38787	67	2	politécnico	NORP
cjfa-38787	67	3	porto	GPE
cjfa-38787	67	4	portugal prof	ORG
cjfa-38787	68	1	wojciech piotrowicz	ORG
cjfa-38787	68	2	university of oxford	ORG
cjfa-38787	68	3	britain	GPE
cjfa-38787	69	1	francisco	GPE
cjfa-38787	69	2	del cubo	GPE
cjfa-38787	69	3	universidad de castilla-la mancha	ORG
cjfa-38787	69	4	spain	GPE
cjfa-38787	70	1	maria del val	PERSON
cjfa-38787	70	2	universidad politécnica de valencia	ORG
cjfa-38787	70	3	spain	GPE
cjfa-38787	71	1	nirundon tapachai	PERSON
cjfa-38787	71	2	kasetsart university	ORG
cjfa-38787	71	3	thailand	GPE
cjfa-38787	72	1	waldemar tarczyński	PERSON
cjfa-38787	72	2	szczecin university	ORG
cjfa-38787	72	3	poland	GPE
cjfa-38787	73	1	gerard olivar tost	PERSON
cjfa-38787	73	2	national university of colombia	ORG
cjfa-38787	73	3	colombia	GPE
cjfa-38787	74	1	yolanda trujillo-adria	PERSON
cjfa-38787	74	2	universitat politècnica de valència	ORG
cjfa-38787	74	3	spain	GPE
cjfa-38787	75	1	jan turyna	GPE
cjfa-38787	75	2	warsaw university	ORG
cjfa-38787	75	3	poland	GPE
cjfa-38787	76	1	joanna wielgórska-leszczyńska	PERSON
cjfa-38787	76	2	warsaw school of economics	ORG
cjfa-38787	76	3	poland	GPE
cjfa-38787	76	4	osayantin aifuwa	PERSON
cjfa-38787	76	5	muhammed kamaldeen usman	ORG
cjfa-38787	76	6	muhammed lawal subair	ORG
cjfa-38787	76	7	gideon temidayo philip	ORG
cjfa-38787	76	8	kerimu hussien	PERSON
cjfa-38787	76	9	9	CARDINAL
cjfa-38787	76	10	hela frikha chaari	PERSON
cjfa-38787	76	11	amel belanès	PERSON
cjfa-38787	76	12	azhaar lajmi fraud risk	ORG
cjfa-38787	77	1	29	CARDINAL
cjfa-38787	77	2	gbadegesin babatunde adeyeye	PERSON
cjfa-38787	77	3	ebenezer babatunde	PERSON
cjfa-38787	77	4	nigeria	GPE
cjfa-38787	77	5	49 preeti kulshrestha	QUANTITY
cjfa-38787	77	6	srivastava	PERSON
cjfa-38787	77	7	india	GPE
cjfa-38787	77	8	67	CARDINAL
cjfa-38787	77	9	rihab ben	PERSON
cjfa-38787	77	10	manel hadriche	PERSON
cjfa-38787	77	11	mohamed ghroubi	PERSON
cjfa-38787	77	12	islamic	NORP
cjfa-38787	77	13	..................................................................................................... 89	CARDINAL
cjfa-38787	77	14	107	CARDINAL