id	sid	eid	entity	type
cjfa-41510	1	1	copernican journal of finance & accounting	ORG
cjfa-41510	1	2	copernican journal of finance & accounting e-issn	ORG
cjfa-41510	1	3	2300-3065	CARDINAL
cjfa-41510	1	4	2300-1240	CARDINAL
cjfa-41510	1	5	11	CARDINAL
cjfa-41510	1	6	2	CARDINAL
cjfa-41510	1	7	quarterly	DATE
cjfa-41510	1	8	nicolaus copernicus university	ORG
cjfa-41510	1	9	11	CARDINAL
cjfa-41510	1	10	87	CARDINAL
cjfa-41510	1	11	10	CARDINAL
cjfa-41510	1	12	13a	CARDINAL
cjfa-41510	1	13	87	CARDINAL
cjfa-41510	1	14	agnieszka żołądkiewicz-kuzioła	PERSON
cjfa-41510	1	15	www.cjfa.umk.pl	ORG
cjfa-41510	2	1	dr hab	PERSON
cjfa-41510	3	1	leszek dziawgo	ORG
cjfa-41510	3	2	dr dorota krupa	PERSON
cjfa-41510	3	3	dr ewa chojnacka-pelowska	PERSON
cjfa-41510	3	4	agnieszka żołądkiewicz-kuzioła	PERSON
cjfa-41510	3	5	dr hab	PERSON
cjfa-41510	4	1	damian walczak	PERSON
cjfa-41510	5	1	umk	ORG
cjfa-41510	5	2	anna olewnik-dejewska	PERSON
cjfa-41510	6	1	mustafa akan	PERSON
cjfa-41510	6	2	dogus university	ORG
cjfa-41510	6	3	istanbul	GPE
cjfa-41510	6	4	turkey	GPE
cjfa-41510	7	1	gordon chang	PERSON
cjfa-41510	7	2	national taiwan university of science and technology	ORG
cjfa-41510	7	3	taiwan	GPE
cjfa-41510	8	1	sandra isabel goncalves da saude	PERSON
cjfa-41510	8	2	instituto politecnico de beja	ORG
cjfa-41510	8	3	portugal prof	ORG
cjfa-41510	9	1	luis otero gonzález	PERSON
cjfa-41510	9	2	universidad de santiago de compostela	PERSON
cjfa-41510	9	3	spain	GPE
cjfa-41510	10	1	christiane goodfellow	PERSON
cjfa-41510	10	2	jade hochschule wilhelmshaven	ORG
cjfa-41510	10	3	germany	GPE
cjfa-41510	11	1	günter hofbauer	PERSON
cjfa-41510	11	2	technische hochschule ingolstadt business school	ORG
cjfa-41510	11	3	ingolstadt	GPE
cjfa-41510	11	4	germany prof	GPE
cjfa-41510	12	1	rytis krušinskas	PERSON
cjfa-41510	12	2	kaunas university of technology	ORG
cjfa-41510	12	3	lithuania	GPE
cjfa-41510	13	1	monika marcinkowska	PERSON
cjfa-41510	13	2	university of lodz	ORG
cjfa-41510	13	3	poland	GPE
cjfa-41510	14	1	juan-antonio mondéjar-jiménez	PERSON
cjfa-41510	14	2	universidad de castilla-la mancha	ORG
cjfa-41510	14	3	spain	GPE
cjfa-41510	15	1	david naranjo-gil	PERSON
cjfa-41510	15	2	universidad pablo de olavide	PERSON
cjfa-41510	15	3	sevilla	GPE
cjfa-41510	15	4	spain	GPE
cjfa-41510	16	1	stanisław owsiak	PERSON
cjfa-41510	16	2	cracow university of economics	ORG
cjfa-41510	16	3	poland	GPE
cjfa-41510	17	1	wiesława przybylska-kapuścińska	PERSON
cjfa-41510	17	2	wsb university	ORG
cjfa-41510	17	3	poznań	GPE
cjfa-41510	17	4	poland	GPE
cjfa-41510	18	1	małgorzata zaleska	PERSON
cjfa-41510	18	2	warsaw school of economics	ORG
cjfa-41510	18	3	poland	GPE
cjfa-41510	22	1	dr hab	PERSON
cjfa-41510	23	1	piotr fiszeder e n g l	PERSON
cjfa-41510	25	1	dominik liszkowski	PERSON
cjfa-41510	27	1	dr hab	PERSON
cjfa-41510	31	1	dr hab	PERSON
cjfa-41510	32	1	danuta dziawgo	PERSON
cjfa-41510	39	1	dr hab	PERSON
cjfa-41510	40	1	józef stawicki	PERSON
cjfa-41510	41	1	2300-3065	CARDINAL
cjfa-41510	41	2	2300-1240	CARDINAL
cjfa-41510	42	1	stronie internetowej	ORG
cjfa-41510	43	1	2022	CARDINAL
cjfa-41510	43	2	mikołaja	ORG
cjfa-41510	43	3	2022	CARDINAL
cjfa-41510	43	4	2021	CARDINAL
cjfa-41510	43	5	100.00	CARDINAL
cjfa-41510	43	6	reviewers prof	ORG
cjfa-41510	44	1	buljan barbača	PERSON
cjfa-41510	44	2	croatia prof	ORG
cjfa-41510	45	1	francesca bartolacci	PERSON
cjfa-41510	45	2	university of macerata	ORG
cjfa-41510	45	3	italy prof	GPE
cjfa-41510	46	1	jasna bogovac	PERSON
cjfa-41510	46	2	university of zagreb	ORG
cjfa-41510	46	3	croatia prof	ORG
cjfa-41510	47	1	andrzej buszko	PERSON
cjfa-41510	47	2	olsztyn	GPE
cjfa-41510	47	3	poland	GPE
cjfa-41510	48	1	josé raúl canay-pazos	PERSON
cjfa-41510	48	2	de santiago de compostela	ORG
cjfa-41510	48	3	spain	GPE
cjfa-41510	49	1	nicola giuseppe castellano	PERSON
cjfa-41510	49	2	italy prof	GPE
cjfa-41510	50	1	andrzej cwynar	PERSON
cjfa-41510	50	2	university of economics	ORG
cjfa-41510	50	3	poland	GPE
cjfa-41510	51	1	catherine deffains-crapsky	PERSON
cjfa-41510	51	2	université d’angers	ORG
cjfa-41510	51	3	france prof	ORG
cjfa-41510	52	1	cristina gânescu	PERSON
cjfa-41510	52	2	constantin brâncoveanu din pitești	PERSON
cjfa-41510	52	3	romania prof	GPE
cjfa-41510	53	1	jerzy gierusz	PERSON
cjfa-41510	53	2	gdansk university	ORG
cjfa-41510	53	3	poland	GPE
cjfa-41510	54	1	dirk kiesewetter	PERSON
cjfa-41510	54	2	julius-maximilians-universität würzburg	PERSON
cjfa-41510	54	3	germany	GPE
cjfa-41510	55	1	jan koleśnik	PERSON
cjfa-41510	55	2	warsaw school of economics	ORG
cjfa-41510	55	3	poland	GPE
cjfa-41510	56	1	konovalova	PERSON
cjfa-41510	56	2	riga	GPE
cjfa-41510	56	3	latvia	GPE
cjfa-41510	57	1	zbigniew krysiak	PERSON
cjfa-41510	57	2	warsaw school of economics	ORG
cjfa-41510	57	3	poland	GPE
cjfa-41510	58	1	nicoletta marinelli	PERSON
cjfa-41510	58	2	university of macerata	ORG
cjfa-41510	58	3	italy prof	GPE
cjfa-41510	59	1	astrida miceikienė	PERSON
cjfa-41510	59	2	vytautas magnus university	ORG
cjfa-41510	59	3	lithuania	GPE
cjfa-41510	60	1	university of ruse	ORG
cjfa-41510	60	2	bulgaria	GPE
cjfa-41510	61	1	ewa miklaszewska	PERSON
cjfa-41510	61	2	cracow university of economics	ORG
cjfa-41510	61	3	poland	GPE
cjfa-41510	62	1	emil papazov	PERSON
cjfa-41510	62	2	university of national and world economy, sofia	ORG
cjfa-41510	62	3	bulgaria prof	GPE
cjfa-41510	63	1	ángel peiró signes	PERSON
cjfa-41510	63	2	universidad politécnica de valencia	ORG
cjfa-41510	63	3	spain	GPE
cjfa-41510	64	1	pereira	GPE
cjfa-41510	64	2	politécnico	NORP
cjfa-41510	64	3	porto	GPE
cjfa-41510	64	4	portugal prof	ORG
cjfa-41510	65	1	wojciech piotrowicz	ORG
cjfa-41510	65	2	university of oxford	ORG
cjfa-41510	65	3	britain	GPE
cjfa-41510	66	1	francisco	GPE
cjfa-41510	66	2	del cubo	GPE
cjfa-41510	66	3	universidad de castilla-la mancha	ORG
cjfa-41510	66	4	spain	GPE
cjfa-41510	67	1	maria del val	PERSON
cjfa-41510	67	2	universidad politécnica de valencia	ORG
cjfa-41510	67	3	spain	GPE
cjfa-41510	68	1	nirundon tapachai	PERSON
cjfa-41510	68	2	kasetsart university	ORG
cjfa-41510	68	3	thailand	GPE
cjfa-41510	69	1	waldemar tarczyński	PERSON
cjfa-41510	69	2	szczecin university	ORG
cjfa-41510	69	3	poland	GPE
cjfa-41510	70	1	gerard olivar tost	PERSON
cjfa-41510	70	2	national university of colombia	ORG
cjfa-41510	70	3	colombia	GPE
cjfa-41510	71	1	yolanda trujillo-adria	PERSON
cjfa-41510	71	2	universitat politècnica de valència	ORG
cjfa-41510	71	3	spain	GPE
cjfa-41510	72	1	jan turyna	GPE
cjfa-41510	72	2	warsaw university	ORG
cjfa-41510	72	3	poland	GPE
cjfa-41510	73	1	joanna wielgórska-leszczyńska	PERSON
cjfa-41510	73	2	warsaw school of economics	ORG
cjfa-41510	73	3	poland	GPE
cjfa-41510	73	4	kaushik bhattacharjee	PERSON
cjfa-41510	73	5	neetu yadav	PERSON
cjfa-41510	73	6	geeta singh	PERSON
cjfa-41510	74	1	india	GPE
cjfa-41510	74	2	9	CARDINAL
cjfa-41510	74	3	a. emeka-nwokeji	PERSON
cjfa-41510	74	4	efeeloo nangih	ORG
cjfa-41510	74	5	christian	NORP
cjfa-41510	74	6	nigeria	GPE
cjfa-41510	74	7	a. karthigeyan	PERSON
cjfa-41510	74	8	v. mariappan	PERSON
cjfa-41510	74	9	r. mani	PERSON
cjfa-41510	74	10	indian	NORP
cjfa-41510	74	11	51	CARDINAL
cjfa-41510	74	12	ron baker canadian	PERSON
cjfa-41510	74	13	71	CARDINAL
cjfa-41510	74	14	francisco	GPE
cjfa-41510	74	15	manuel vargas-vargas	PERSON
cjfa-41510	74	16	josé mondéjar-jiménez	PERSON
cjfa-41510	74	17	elena lasso-dela-vega	PERSON
cjfa-41510	74	18	99	CARDINAL
cjfa-41510	74	19	123	CARDINAL