id	sid	eid	entity	type
cjfa-56749	1	1	copernican journal of finance & accounting	ORG
cjfa-56749	1	2	copernican journal of finance & accounting e-issn	ORG
cjfa-56749	1	3	2300-3065	CARDINAL
cjfa-56749	1	4	2300-1240	CARDINAL
cjfa-56749	1	5	13	CARDINAL
cjfa-56749	1	6	2	CARDINAL
cjfa-56749	1	7	quarterly	DATE
cjfa-56749	2	1	dr hab	PERSON
cjfa-56749	3	1	leszek dziawgo	ORG
cjfa-56749	3	2	dr dorota krupa	PERSON
cjfa-56749	3	3	dr ewa chojnacka-pelowska	PERSON
cjfa-56749	3	4	dr agnieszka żołądkiewicz-kuzioła	PERSON
cjfa-56749	3	5	dr hab	PERSON
cjfa-56749	4	1	damian walczak	PERSON
cjfa-56749	4	2	umk	ORG
cjfa-56749	4	3	dr anna olewnik-dejewska	PERSON
cjfa-56749	5	1	mustafa akan	PERSON
cjfa-56749	5	2	dogus university	ORG
cjfa-56749	5	3	istanbul	GPE
cjfa-56749	5	4	turkey	GPE
cjfa-56749	6	1	gordon chang	PERSON
cjfa-56749	6	2	national taiwan university of science and technology	ORG
cjfa-56749	6	3	taiwan	GPE
cjfa-56749	7	1	sandra isabel goncalves da saude	PERSON
cjfa-56749	7	2	instituto politecnico de beja	ORG
cjfa-56749	7	3	portugal prof	ORG
cjfa-56749	8	1	luis otero gonzález	PERSON
cjfa-56749	8	2	universidad de santiago de compostela	PERSON
cjfa-56749	8	3	spain	GPE
cjfa-56749	9	1	christiane goodfellow	PERSON
cjfa-56749	9	2	jade hochschule wilhelmshaven	ORG
cjfa-56749	9	3	germany	GPE
cjfa-56749	10	1	günter hofbauer	PERSON
cjfa-56749	10	2	technische hochschule ingolstadt business school	ORG
cjfa-56749	10	3	ingolstadt	GPE
cjfa-56749	10	4	germany prof	GPE
cjfa-56749	11	1	rytis krušinskas	PERSON
cjfa-56749	11	2	kaunas university of technology	ORG
cjfa-56749	11	3	lithuania	GPE
cjfa-56749	12	1	monika marcinkowska	PERSON
cjfa-56749	12	2	university of lodz	ORG
cjfa-56749	12	3	poland	GPE
cjfa-56749	13	1	juan-antonio mondéjar-jiménez	PERSON
cjfa-56749	13	2	universidad de castilla la mancha	ORG
cjfa-56749	13	3	spain	GPE
cjfa-56749	14	1	david naranjo-gil	PERSON
cjfa-56749	14	2	universidad pablo de olavide	PERSON
cjfa-56749	14	3	sevilla	GPE
cjfa-56749	14	4	spain	GPE
cjfa-56749	15	1	stanisław owsiak	PERSON
cjfa-56749	15	2	cracow university of economics	ORG
cjfa-56749	15	3	poland	GPE
cjfa-56749	16	1	wiesława przybylska-kapuścińska	PERSON
cjfa-56749	16	2	wsb university	ORG
cjfa-56749	16	3	poznań	GPE
cjfa-56749	16	4	poland	GPE
cjfa-56749	17	1	małgorzata zaleska	PERSON
cjfa-56749	17	2	warsaw school of economics	ORG
cjfa-56749	17	3	poland	GPE
cjfa-56749	21	1	dr hab	PERSON
cjfa-56749	22	1	piotr fiszeder e n g l	PERSON
cjfa-56749	24	1	dominik liszkowski	PERSON
cjfa-56749	26	1	dr hab	PERSON
cjfa-56749	30	1	dr hab	PERSON
cjfa-56749	31	1	danuta dziawgo	PERSON
cjfa-56749	38	1	dr hab	PERSON
cjfa-56749	39	1	józef stawicki	PERSON
cjfa-56749	40	1	2300-3065	CARDINAL
cjfa-56749	40	2	2300-1240	CARDINAL
cjfa-56749	41	1	stronie internetowej	ORG
cjfa-56749	42	1	2024	CARDINAL
cjfa-56749	42	2	mikołaja	ORG
cjfa-56749	42	3	2024	CARDINAL
cjfa-56749	42	4	nicolaus copernicus university	ORG
cjfa-56749	42	5	11	CARDINAL
cjfa-56749	42	6	87	CARDINAL
cjfa-56749	42	7	10	CARDINAL
cjfa-56749	42	8	13a	CARDINAL
cjfa-56749	42	9	87	CARDINAL
cjfa-56749	42	10	dr agnieszka żołądkiewicz-kuzioła	PERSON
cjfa-56749	42	11	2022	CARDINAL
cjfa-56749	42	12	100.00	CARDINAL
cjfa-56749	42	13	reviewers prof	ORG
cjfa-56749	43	1	buljan barbača	PERSON
cjfa-56749	43	2	croatia prof	ORG
cjfa-56749	44	1	francesca bartolacci	PERSON
cjfa-56749	44	2	university of macerata	ORG
cjfa-56749	44	3	italy prof	GPE
cjfa-56749	45	1	jasna bogovac	PERSON
cjfa-56749	45	2	university of zagreb	ORG
cjfa-56749	45	3	croatia prof	ORG
cjfa-56749	46	1	andrzej buszko	PERSON
cjfa-56749	46	2	olsztyn	GPE
cjfa-56749	46	3	poland	GPE
cjfa-56749	47	1	josé raúl canay-pazos	PERSON
cjfa-56749	47	2	de santiago de compostela	ORG
cjfa-56749	47	3	spain	GPE
cjfa-56749	48	1	nicola giuseppe castellano	PERSON
cjfa-56749	48	2	italy prof	GPE
cjfa-56749	49	1	andrzej cwynar	PERSON
cjfa-56749	49	2	university of economics	ORG
cjfa-56749	49	3	poland	GPE
cjfa-56749	50	1	catherine deffains-crapsky	PERSON
cjfa-56749	50	2	université d’angers	ORG
cjfa-56749	50	3	france prof	ORG
cjfa-56749	51	1	cristina gânescu	PERSON
cjfa-56749	51	2	constantin brâncoveanu din pitești	PERSON
cjfa-56749	51	3	romania prof	GPE
cjfa-56749	52	1	jerzy gierusz	PERSON
cjfa-56749	52	2	gdansk university	ORG
cjfa-56749	52	3	poland	GPE
cjfa-56749	53	1	dirk kiesewetter	PERSON
cjfa-56749	53	2	julius-maximilians-universität würzburg	PERSON
cjfa-56749	53	3	germany	GPE
cjfa-56749	54	1	jan koleśnik	PERSON
cjfa-56749	54	2	warsaw school of economics	ORG
cjfa-56749	54	3	poland	GPE
cjfa-56749	55	1	konovalova	PERSON
cjfa-56749	55	2	riga	GPE
cjfa-56749	55	3	latvia	GPE
cjfa-56749	56	1	janina kotlińska	PERSON
cjfa-56749	56	2	john paul ii catholic university of lublin	PERSON
cjfa-56749	56	3	poland	GPE
cjfa-56749	57	1	zbigniew krysiak	PERSON
cjfa-56749	57	2	warsaw school of economics	ORG
cjfa-56749	57	3	poland	GPE
cjfa-56749	58	1	nicoletta marinelli	PERSON
cjfa-56749	58	2	university of macerata	ORG
cjfa-56749	58	3	italy prof	GPE
cjfa-56749	59	1	astrida miceikienė	PERSON
cjfa-56749	59	2	vytautas magnus university	ORG
cjfa-56749	59	3	lithuania	GPE
cjfa-56749	60	1	university of ruse	ORG
cjfa-56749	60	2	bulgaria	GPE
cjfa-56749	61	1	ewa miklaszewska	PERSON
cjfa-56749	61	2	cracow university of economics	ORG
cjfa-56749	61	3	poland	GPE
cjfa-56749	62	1	emil papazov	PERSON
cjfa-56749	62	2	university of national and world economy, sofia	ORG
cjfa-56749	62	3	bulgaria prof	GPE
cjfa-56749	63	1	ángel peiró signes	PERSON
cjfa-56749	63	2	universidad politécnica de valencia	ORG
cjfa-56749	63	3	spain	GPE
cjfa-56749	64	1	pereira	GPE
cjfa-56749	64	2	politécnico	NORP
cjfa-56749	64	3	porto	GPE
cjfa-56749	64	4	portugal prof	ORG
cjfa-56749	65	1	wojciech piotrowicz	ORG
cjfa-56749	65	2	university of oxford	ORG
cjfa-56749	65	3	britain	GPE
cjfa-56749	66	1	francisco	GPE
cjfa-56749	66	2	del cubo	GPE
cjfa-56749	66	3	universidad de castilla-la mancha	ORG
cjfa-56749	66	4	spain	GPE
cjfa-56749	67	1	maria del val	PERSON
cjfa-56749	67	2	universidad politécnica de valencia	ORG
cjfa-56749	67	3	spain	GPE
cjfa-56749	67	4	anna szelągowska	PERSON
cjfa-56749	67	5	warsaw school of economics	ORG
cjfa-56749	67	6	poland	GPE
cjfa-56749	68	1	nirundon tapachai	PERSON
cjfa-56749	68	2	kasetsart university	ORG
cjfa-56749	68	3	thailand	GPE
cjfa-56749	69	1	waldemar tarczyński	PERSON
cjfa-56749	69	2	szczecin university	ORG
cjfa-56749	69	3	poland	GPE
cjfa-56749	70	1	gerard olivar tost	PERSON
cjfa-56749	70	2	national university of colombia	ORG
cjfa-56749	70	3	colombia	GPE
cjfa-56749	71	1	yolanda trujillo-adria	PERSON
cjfa-56749	71	2	universitat politècnica de valència	ORG
cjfa-56749	71	3	spain	GPE
cjfa-56749	72	1	jan turyna	GPE
cjfa-56749	72	2	warsaw university	ORG
cjfa-56749	72	3	poland	GPE
cjfa-56749	73	1	joanna wielgórska-leszczyńska	PERSON
cjfa-56749	73	2	warsaw school of economics	ORG
cjfa-56749	73	3	poland	GPE
cjfa-56749	73	4	dorsaf ben aissia	PERSON
cjfa-56749	73	5	alaa eddine	PERSON
cjfa-56749	73	6	9	CARDINAL
cjfa-56749	73	7	adio babatunde	PERSON
cjfa-56749	73	8	29	CARDINAL
cjfa-56749	73	9	ines ben flah	PERSON
cjfa-56749	73	10	french	NORP
cjfa-56749	73	11	47	CARDINAL
cjfa-56749	73	12	j. oguntuase	PERSON
cjfa-56749	75	1	63	CARDINAL
cjfa-56749	75	2	srikanth potharla	PERSON
cjfa-56749	76	1	indian	NORP
cjfa-56749	76	2	89 magloire	QUANTITY
cjfa-56749	76	3	nya	GPE
cjfa-56749	76	4	georgette moyum kemgni	ORG
cjfa-56749	76	5	rovier djeudja	PERSON
cjfa-56749	76	6	marie alvisse tzegouo	PERSON
cjfa-56749	76	7	thierry messie	PERSON
cjfa-56749	76	8	africa	LOC
cjfa-56749	76	9	cameroonian	NORP
cjfa-56749	76	10	109	CARDINAL
cjfa-56749	76	11	127	CARDINAL