id	sid	eid	entity	type
cjfa-47441	1	1	copernican journal of finance & accounting	ORG
cjfa-47441	1	2	copernican journal of finance & accounting e-issn	ORG
cjfa-47441	1	3	2300-3065	CARDINAL
cjfa-47441	1	4	2300-1240	CARDINAL
cjfa-47441	1	5	12	CARDINAL
cjfa-47441	1	6	1 2023	CARDINAL
cjfa-47441	1	7	quarterly	DATE
cjfa-47441	2	1	dr hab	PERSON
cjfa-47441	3	1	leszek dziawgo	ORG
cjfa-47441	3	2	dr dorota krupa	PERSON
cjfa-47441	3	3	dr ewa chojnacka-pelowska	PERSON
cjfa-47441	3	4	agnieszka żołądkiewicz-kuzioła	PERSON
cjfa-47441	3	5	dr hab	PERSON
cjfa-47441	4	1	damian walczak	PERSON
cjfa-47441	5	1	umk	ORG
cjfa-47441	5	2	anna olewnik-dejewska	PERSON
cjfa-47441	6	1	mustafa akan	PERSON
cjfa-47441	6	2	dogus university	ORG
cjfa-47441	6	3	istanbul	GPE
cjfa-47441	6	4	turkey	GPE
cjfa-47441	7	1	gordon chang	PERSON
cjfa-47441	7	2	national taiwan university of science and technology	ORG
cjfa-47441	7	3	taiwan	GPE
cjfa-47441	8	1	sandra isabel goncalves da saude	PERSON
cjfa-47441	8	2	instituto politecnico de beja	ORG
cjfa-47441	8	3	portugal prof	ORG
cjfa-47441	9	1	luis otero gonzález	PERSON
cjfa-47441	9	2	universidad de santiago de compostela	PERSON
cjfa-47441	9	3	spain	GPE
cjfa-47441	10	1	christiane goodfellow	PERSON
cjfa-47441	10	2	jade hochschule wilhelmshaven	ORG
cjfa-47441	10	3	germany	GPE
cjfa-47441	11	1	günter hofbauer	PERSON
cjfa-47441	11	2	technische hochschule ingolstadt business school	ORG
cjfa-47441	11	3	ingolstadt	GPE
cjfa-47441	11	4	germany prof	GPE
cjfa-47441	12	1	rytis krušinskas	PERSON
cjfa-47441	12	2	kaunas university of technology	ORG
cjfa-47441	12	3	lithuania	GPE
cjfa-47441	13	1	monika marcinkowska	PERSON
cjfa-47441	13	2	university of lodz	ORG
cjfa-47441	13	3	poland	GPE
cjfa-47441	14	1	juan-antonio mondéjar-jiménez	PERSON
cjfa-47441	14	2	universidad de castilla la mancha	ORG
cjfa-47441	14	3	spain	GPE
cjfa-47441	15	1	david naranjo-gil	PERSON
cjfa-47441	15	2	universidad pablo de olavide	PERSON
cjfa-47441	15	3	sevilla	GPE
cjfa-47441	15	4	spain	GPE
cjfa-47441	16	1	stanisław owsiak	PERSON
cjfa-47441	16	2	cracow university of economics	ORG
cjfa-47441	16	3	poland	GPE
cjfa-47441	17	1	wiesława przybylska-kapuścińska	PERSON
cjfa-47441	17	2	wsb university	ORG
cjfa-47441	17	3	poznań	GPE
cjfa-47441	17	4	poland	GPE
cjfa-47441	18	1	małgorzata zaleska	PERSON
cjfa-47441	18	2	warsaw school of economics	ORG
cjfa-47441	18	3	poland	GPE
cjfa-47441	22	1	dr hab	PERSON
cjfa-47441	23	1	piotr fiszeder e n g l	PERSON
cjfa-47441	25	1	dominik liszkowski	PERSON
cjfa-47441	27	1	dr hab	PERSON
cjfa-47441	31	1	dr hab	PERSON
cjfa-47441	32	1	danuta dziawgo	PERSON
cjfa-47441	39	1	dr hab	PERSON
cjfa-47441	40	1	józef stawicki	PERSON
cjfa-47441	41	1	2300-3065	CARDINAL
cjfa-47441	41	2	2300-1240	CARDINAL
cjfa-47441	42	1	stronie internetowej	ORG
cjfa-47441	43	1	2023	CARDINAL
cjfa-47441	43	2	mikołaja	ORG
cjfa-47441	43	3	2023	CARDINAL
cjfa-47441	43	4	nicolaus copernicus university	ORG
cjfa-47441	43	5	11	CARDINAL
cjfa-47441	43	6	87	CARDINAL
cjfa-47441	43	7	10	CARDINAL
cjfa-47441	43	8	13a	CARDINAL
cjfa-47441	43	9	87	CARDINAL
cjfa-47441	43	10	agnieszka żołądkiewicz-kuzioła	PERSON
cjfa-47441	43	11	2021	CARDINAL
cjfa-47441	43	12	100.00	CARDINAL
cjfa-47441	43	13	reviewers prof	ORG
cjfa-47441	44	1	buljan barbača	PERSON
cjfa-47441	44	2	croatia prof	ORG
cjfa-47441	45	1	francesca bartolacci	PERSON
cjfa-47441	45	2	university of macerata	ORG
cjfa-47441	45	3	italy prof	GPE
cjfa-47441	46	1	jasna bogovac	PERSON
cjfa-47441	46	2	university of zagreb	ORG
cjfa-47441	46	3	croatia prof	ORG
cjfa-47441	47	1	andrzej buszko	PERSON
cjfa-47441	47	2	olsztyn	GPE
cjfa-47441	47	3	poland	GPE
cjfa-47441	48	1	josé raúl canay-pazos	PERSON
cjfa-47441	48	2	de santiago de compostela	ORG
cjfa-47441	48	3	spain	GPE
cjfa-47441	49	1	nicola giuseppe castellano	PERSON
cjfa-47441	49	2	italy prof	GPE
cjfa-47441	50	1	andrzej cwynar	PERSON
cjfa-47441	50	2	university of economics	ORG
cjfa-47441	50	3	poland	GPE
cjfa-47441	51	1	catherine deffains-crapsky	PERSON
cjfa-47441	51	2	université d’angers	ORG
cjfa-47441	51	3	france prof	ORG
cjfa-47441	52	1	cristina gânescu	PERSON
cjfa-47441	52	2	constantin brâncoveanu din pitești	PERSON
cjfa-47441	52	3	romania prof	GPE
cjfa-47441	53	1	jerzy gierusz	PERSON
cjfa-47441	53	2	gdansk university	ORG
cjfa-47441	53	3	poland	GPE
cjfa-47441	54	1	dirk kiesewetter	PERSON
cjfa-47441	54	2	julius-maximilians-universität würzburg	PERSON
cjfa-47441	54	3	germany	GPE
cjfa-47441	55	1	jan koleśnik	PERSON
cjfa-47441	55	2	warsaw school of economics	ORG
cjfa-47441	55	3	poland	GPE
cjfa-47441	56	1	konovalova	PERSON
cjfa-47441	56	2	riga	GPE
cjfa-47441	56	3	latvia	GPE
cjfa-47441	57	1	zbigniew krysiak	PERSON
cjfa-47441	57	2	warsaw school of economics	ORG
cjfa-47441	57	3	poland	GPE
cjfa-47441	58	1	nicoletta marinelli	PERSON
cjfa-47441	58	2	university of macerata	ORG
cjfa-47441	58	3	italy prof	GPE
cjfa-47441	59	1	astrida miceikienė	PERSON
cjfa-47441	59	2	vytautas magnus university	ORG
cjfa-47441	59	3	lithuania	GPE
cjfa-47441	60	1	university of ruse	ORG
cjfa-47441	60	2	bulgaria	GPE
cjfa-47441	61	1	ewa miklaszewska	PERSON
cjfa-47441	61	2	cracow university of economics	ORG
cjfa-47441	61	3	poland	GPE
cjfa-47441	62	1	emil papazov	PERSON
cjfa-47441	62	2	university of national and world economy, sofia	ORG
cjfa-47441	62	3	bulgaria prof	GPE
cjfa-47441	63	1	ángel peiró signes	PERSON
cjfa-47441	63	2	universidad politécnica de valencia	ORG
cjfa-47441	63	3	spain	GPE
cjfa-47441	64	1	pereira	GPE
cjfa-47441	64	2	politécnico	NORP
cjfa-47441	64	3	porto	GPE
cjfa-47441	64	4	portugal prof	ORG
cjfa-47441	65	1	wojciech piotrowicz	ORG
cjfa-47441	65	2	university of oxford	ORG
cjfa-47441	65	3	britain	GPE
cjfa-47441	66	1	francisco	GPE
cjfa-47441	66	2	del cubo	GPE
cjfa-47441	66	3	universidad de castilla-la mancha	ORG
cjfa-47441	66	4	spain	GPE
cjfa-47441	67	1	maria del val	PERSON
cjfa-47441	67	2	universidad politécnica de valencia	ORG
cjfa-47441	67	3	spain	GPE
cjfa-47441	68	1	nirundon tapachai	PERSON
cjfa-47441	68	2	kasetsart university	ORG
cjfa-47441	68	3	thailand	GPE
cjfa-47441	69	1	waldemar tarczyński	PERSON
cjfa-47441	69	2	szczecin university	ORG
cjfa-47441	69	3	poland	GPE
cjfa-47441	70	1	gerard olivar tost	PERSON
cjfa-47441	70	2	national university of colombia	ORG
cjfa-47441	70	3	colombia	GPE
cjfa-47441	71	1	yolanda trujillo-adria	PERSON
cjfa-47441	71	2	universitat politècnica de valència	ORG
cjfa-47441	71	3	spain	GPE
cjfa-47441	72	1	jan turyna	GPE
cjfa-47441	72	2	warsaw university	ORG
cjfa-47441	72	3	poland	GPE
cjfa-47441	73	1	joanna wielgórska-leszczyńska	PERSON
cjfa-47441	73	2	warsaw school of economics	ORG
cjfa-47441	73	3	poland	GPE
cjfa-47441	73	4	dalia abrach	PERSON
cjfa-47441	73	5	khalil feghali examination of ethical	ORG
cjfa-47441	73	6	lebanese	NORP
cjfa-47441	74	1	9	CARDINAL
cjfa-47441	74	2	brishti chakraborty	PERSON
cjfa-47441	76	1	29	CARDINAL
cjfa-47441	76	2	brishti chakraborty	PERSON
cjfa-47441	76	3	md.	GPE
cjfa-47441	77	1	hassan maruf	PERSON
cjfa-47441	79	1	47	CARDINAL
cjfa-47441	79	2	rovier djeudja	PERSON
cjfa-47441	79	3	letissia stephanie matejang	PERSON
cjfa-47441	79	4	cameroonian	NORP
cjfa-47441	79	5	65	CARDINAL
cjfa-47441	79	6	mira gyawali	PERSON
cjfa-47441	79	7	nepalese	NORP
cjfa-47441	79	8	83	CARDINAL
cjfa-47441	79	9	collins	PERSON
cjfa-47441	80	1	103	CARDINAL
cjfa-47441	80	2	yusuf ozan üzgün	PERSON
cjfa-47441	80	3	nevzat aypek	PERSON
cjfa-47441	80	4	119	CARDINAL
cjfa-47441	80	5	137	CARDINAL