id	sid	eid	entity	type
cjfa-60780	1	1	copernican journal of finance & accounting	ORG
cjfa-60780	1	2	copernican journal of finance & accounting e-issn	ORG
cjfa-60780	1	3	2300-3065	CARDINAL
cjfa-60780	1	4	2300-1240	CARDINAL
cjfa-60780	1	5	13	CARDINAL
cjfa-60780	1	6	3	CARDINAL
cjfa-60780	1	7	quarterly	DATE
cjfa-60780	2	1	dr hab	PERSON
cjfa-60780	3	1	leszek dziawgo	ORG
cjfa-60780	3	2	dr dorota krupa	PERSON
cjfa-60780	3	3	dr ewa chojnacka-pelowska	PERSON
cjfa-60780	3	4	dr agnieszka żołądkiewicz-kuzioła	PERSON
cjfa-60780	3	5	dr hab	PERSON
cjfa-60780	4	1	damian walczak	PERSON
cjfa-60780	4	2	umk	ORG
cjfa-60780	4	3	dr anna olewnik-dejewska	PERSON
cjfa-60780	5	1	mustafa akan	PERSON
cjfa-60780	5	2	dogus university	ORG
cjfa-60780	5	3	istanbul	GPE
cjfa-60780	5	4	turkey	GPE
cjfa-60780	6	1	gordon chang	PERSON
cjfa-60780	6	2	national taiwan university of science and technology	ORG
cjfa-60780	6	3	taiwan	GPE
cjfa-60780	7	1	sandra isabel goncalves da saude	PERSON
cjfa-60780	7	2	instituto politecnico de beja	ORG
cjfa-60780	7	3	portugal prof	ORG
cjfa-60780	8	1	luis otero gonzález	PERSON
cjfa-60780	8	2	universidad de santiago de compostela	PERSON
cjfa-60780	8	3	spain	GPE
cjfa-60780	9	1	christiane goodfellow	PERSON
cjfa-60780	9	2	jade hochschule wilhelmshaven	ORG
cjfa-60780	9	3	germany	GPE
cjfa-60780	10	1	günter hofbauer	PERSON
cjfa-60780	10	2	technische hochschule ingolstadt business school	ORG
cjfa-60780	10	3	ingolstadt	GPE
cjfa-60780	10	4	germany prof	GPE
cjfa-60780	11	1	rytis krušinskas	PERSON
cjfa-60780	11	2	kaunas university of technology	ORG
cjfa-60780	11	3	lithuania	GPE
cjfa-60780	12	1	monika marcinkowska	PERSON
cjfa-60780	12	2	university of lodz	ORG
cjfa-60780	12	3	poland	GPE
cjfa-60780	13	1	juan-antonio mondéjar-jiménez	PERSON
cjfa-60780	13	2	universidad de castilla	ORG
cjfa-60780	13	3	la mancha	FAC
cjfa-60780	13	4	spain	GPE
cjfa-60780	14	1	david naranjo-gil	PERSON
cjfa-60780	14	2	universidad pablo de olavide	PERSON
cjfa-60780	14	3	sevilla	GPE
cjfa-60780	14	4	spain	GPE
cjfa-60780	15	1	stanisław owsiak	PERSON
cjfa-60780	15	2	cracow university of economics	ORG
cjfa-60780	15	3	poland	GPE
cjfa-60780	16	1	wiesława przybylska-kapuścińska	PERSON
cjfa-60780	16	2	wsb university	ORG
cjfa-60780	16	3	poznań	GPE
cjfa-60780	16	4	poland	GPE
cjfa-60780	17	1	małgorzata zaleska	PERSON
cjfa-60780	17	2	warsaw school of economics	ORG
cjfa-60780	17	3	poland	GPE
cjfa-60780	21	1	dr hab	PERSON
cjfa-60780	22	1	piotr fiszeder e n g l	PERSON
cjfa-60780	24	1	dominik liszkowski	PERSON
cjfa-60780	26	1	dr hab	PERSON
cjfa-60780	30	1	dr hab	PERSON
cjfa-60780	31	1	danuta dziawgo	PERSON
cjfa-60780	38	1	dr hab	PERSON
cjfa-60780	39	1	józef stawicki	PERSON
cjfa-60780	40	1	2300-3065	CARDINAL
cjfa-60780	40	2	2300-1240	CARDINAL
cjfa-60780	41	1	stronie internetowej	ORG
cjfa-60780	42	1	2024	CARDINAL
cjfa-60780	42	2	mikołaja	ORG
cjfa-60780	42	3	2024	CARDINAL
cjfa-60780	42	4	nicolaus copernicus university	ORG
cjfa-60780	42	5	11	CARDINAL
cjfa-60780	42	6	87	CARDINAL
cjfa-60780	42	7	10	CARDINAL
cjfa-60780	42	8	13a	CARDINAL
cjfa-60780	42	9	87	CARDINAL
cjfa-60780	42	10	dr agnieszka żołądkiewicz-kuzioła	PERSON
cjfa-60780	42	11	2023	CARDINAL
cjfa-60780	42	12	100.00	CARDINAL
cjfa-60780	42	13	reviewers prof	ORG
cjfa-60780	43	1	buljan barbača	PERSON
cjfa-60780	43	2	croatia prof	ORG
cjfa-60780	44	1	francesca bartolacci	PERSON
cjfa-60780	44	2	university of macerata	ORG
cjfa-60780	44	3	italy prof	GPE
cjfa-60780	45	1	jasna bogovac	PERSON
cjfa-60780	45	2	university of zagreb	ORG
cjfa-60780	45	3	croatia prof	ORG
cjfa-60780	46	1	andrzej buszko	PERSON
cjfa-60780	46	2	olsztyn	GPE
cjfa-60780	46	3	poland	GPE
cjfa-60780	47	1	josé raúl canay-pazos	PERSON
cjfa-60780	47	2	de santiago de compostela	ORG
cjfa-60780	47	3	spain	GPE
cjfa-60780	48	1	nicola giuseppe castellano	PERSON
cjfa-60780	48	2	italy prof	GPE
cjfa-60780	49	1	andrzej cwynar	PERSON
cjfa-60780	49	2	university of economics	ORG
cjfa-60780	49	3	poland	GPE
cjfa-60780	50	1	catherine deffains-crapsky	PERSON
cjfa-60780	50	2	université d’angers	ORG
cjfa-60780	50	3	france prof	ORG
cjfa-60780	51	1	cristina gânescu	PERSON
cjfa-60780	51	2	constantin brâncoveanu din pitești	PERSON
cjfa-60780	51	3	romania prof	GPE
cjfa-60780	52	1	jerzy gierusz	PERSON
cjfa-60780	52	2	gdansk university	ORG
cjfa-60780	52	3	poland	GPE
cjfa-60780	53	1	dirk kiesewetter	PERSON
cjfa-60780	53	2	julius-maximilians-universität würzburg	PERSON
cjfa-60780	53	3	germany	GPE
cjfa-60780	54	1	jan koleśnik	PERSON
cjfa-60780	54	2	warsaw school of economics	ORG
cjfa-60780	54	3	poland	GPE
cjfa-60780	55	1	konovalova	PERSON
cjfa-60780	55	2	riga	GPE
cjfa-60780	55	3	latvia	GPE
cjfa-60780	56	1	janina kotlińska	PERSON
cjfa-60780	56	2	john paul ii catholic university of lublin	PERSON
cjfa-60780	56	3	poland	GPE
cjfa-60780	57	1	zbigniew krysiak	PERSON
cjfa-60780	57	2	warsaw school of economics	ORG
cjfa-60780	57	3	poland	GPE
cjfa-60780	58	1	nicoletta
 marinelli	PERSON
cjfa-60780	58	2	university of macerata	ORG
cjfa-60780	58	3	italy prof	GPE
cjfa-60780	59	1	astrida miceikienė	PERSON
cjfa-60780	59	2	vytautas magnus university	ORG
cjfa-60780	59	3	lithuania	GPE
cjfa-60780	60	1	university of ruse	ORG
cjfa-60780	60	2	bulgaria	GPE
cjfa-60780	61	1	ewa miklaszewska	PERSON
cjfa-60780	61	2	cracow university of economics	ORG
cjfa-60780	61	3	poland	GPE
cjfa-60780	62	1	emil papazov	PERSON
cjfa-60780	62	2	university of national and world economy, sofia	ORG
cjfa-60780	62	3	bulgaria prof	GPE
cjfa-60780	63	1	ángel peiró signes	PERSON
cjfa-60780	63	2	universidad politécnica de valencia	ORG
cjfa-60780	63	3	spain	GPE
cjfa-60780	64	1	pereira	GPE
cjfa-60780	64	2	politécnico	NORP
cjfa-60780	64	3	porto	GPE
cjfa-60780	64	4	portugal prof	ORG
cjfa-60780	65	1	wojciech piotrowicz	ORG
cjfa-60780	65	2	university of oxford	ORG
cjfa-60780	65	3	britain	GPE
cjfa-60780	66	1	francisco	GPE
cjfa-60780	66	2	del cubo	GPE
cjfa-60780	66	3	universidad de castilla-la mancha	ORG
cjfa-60780	66	4	spain	GPE
cjfa-60780	67	1	maria del val	PERSON
cjfa-60780	67	2	universidad politécnica de valencia	ORG
cjfa-60780	67	3	spain	GPE
cjfa-60780	67	4	anna szelągowska	PERSON
cjfa-60780	67	5	warsaw school of economics	ORG
cjfa-60780	67	6	poland	GPE
cjfa-60780	68	1	nirundon tapachai	PERSON
cjfa-60780	68	2	kasetsart university	ORG
cjfa-60780	68	3	thailand	GPE
cjfa-60780	69	1	waldemar tarczyński	PERSON
cjfa-60780	69	2	szczecin university	ORG
cjfa-60780	69	3	poland	GPE
cjfa-60780	70	1	gerard olivar tost	PERSON
cjfa-60780	70	2	national university of colombia	ORG
cjfa-60780	70	3	colombia	GPE
cjfa-60780	71	1	yolanda trujillo-adria	PERSON
cjfa-60780	71	2	universitat politècnica de valència	ORG
cjfa-60780	71	3	spain	GPE
cjfa-60780	72	1	jan turyna	GPE
cjfa-60780	72	2	warsaw university	ORG
cjfa-60780	72	3	poland	GPE
cjfa-60780	73	1	joanna wielgórska-leszczyńska	PERSON
cjfa-60780	73	2	warsaw school of economics	ORG
cjfa-60780	73	3	poland	GPE
cjfa-60780	73	4	bhoomi mehta	PERSON
cjfa-60780	73	5	avani raval	ORG
cjfa-60780	73	6	nisarg joshi	PERSON
cjfa-60780	73	7	9	CARDINAL
cjfa-60780	73	8	xiang	PERSON
cjfa-60780	73	9	gail	PERSON
cjfa-60780	73	10	gao	PERSON
cjfa-60780	73	11	emmanuel sequeira	PERSON
cjfa-60780	73	12	qifeng	PERSON
cjfa-60780	73	13	charles	PERSON
cjfa-60780	73	14	wu	PERSON
cjfa-60780	74	1	u.s.	GPE
cjfa-60780	75	1	29	CARDINAL
cjfa-60780	75	2	yusuf	PERSON
cjfa-60780	75	3	47	CARDINAL
cjfa-60780	75	4	sunday	DATE
cjfa-60780	75	5	otuya board	ORG
cjfa-60780	75	6	nigeria	GPE
cjfa-60780	75	7	67	CARDINAL
cjfa-60780	75	8	83	CARDINAL