id	sid	eid	entity	type
cjfa-65791	1	1	copernican journal of finance & accounting	ORG
cjfa-65791	1	2	copernican journal of finance & accounting e-issn	ORG
cjfa-65791	1	3	2300-3065	CARDINAL
cjfa-65791	1	4	2300-1240	CARDINAL
cjfa-65791	1	5	14	CARDINAL
cjfa-65791	1	6	1 2025	CARDINAL
cjfa-65791	1	7	quarterly	DATE
cjfa-65791	2	1	dr hab	PERSON
cjfa-65791	3	1	leszek dziawgo	ORG
cjfa-65791	3	2	dr dorota krupa	PERSON
cjfa-65791	3	3	dr ewa chojnacka-pelowska	PERSON
cjfa-65791	3	4	dr agnieszka żołądkiewicz-kuzioła	PERSON
cjfa-65791	3	5	dr hab	PERSON
cjfa-65791	4	1	damian walczak	PERSON
cjfa-65791	4	2	umk	ORG
cjfa-65791	4	3	dr maciej chodziński	PERSON
cjfa-65791	5	1	mustafa akan	PERSON
cjfa-65791	5	2	dogus university	ORG
cjfa-65791	5	3	istanbul	GPE
cjfa-65791	5	4	turkey	GPE
cjfa-65791	6	1	gordon chang	PERSON
cjfa-65791	6	2	national taiwan university of science and technology	ORG
cjfa-65791	6	3	taiwan	GPE
cjfa-65791	7	1	sandra isabel goncalves da saude	PERSON
cjfa-65791	7	2	instituto politecnico de beja	ORG
cjfa-65791	7	3	portugal prof	ORG
cjfa-65791	8	1	luis otero gonzález	PERSON
cjfa-65791	8	2	universidad de santiago de compostela	PERSON
cjfa-65791	8	3	spain	GPE
cjfa-65791	9	1	christiane goodfellow	PERSON
cjfa-65791	9	2	jade hochschule wilhelmshaven	ORG
cjfa-65791	9	3	germany	GPE
cjfa-65791	10	1	günter hofbauer	PERSON
cjfa-65791	10	2	technische hochschule ingolstadt business school	ORG
cjfa-65791	10	3	ingolstadt	GPE
cjfa-65791	10	4	germany prof	GPE
cjfa-65791	11	1	rytis krušinskas	PERSON
cjfa-65791	11	2	kaunas university of technology	ORG
cjfa-65791	11	3	lithuania	GPE
cjfa-65791	12	1	monika marcinkowska	PERSON
cjfa-65791	12	2	university of lodz	ORG
cjfa-65791	12	3	poland	GPE
cjfa-65791	13	1	juan-antonio mondéjar-jiménez	PERSON
cjfa-65791	13	2	universidad de castilla	ORG
cjfa-65791	13	3	la mancha	FAC
cjfa-65791	13	4	spain	GPE
cjfa-65791	14	1	david naranjo-gil	PERSON
cjfa-65791	14	2	universidad pablo de olavide	PERSON
cjfa-65791	14	3	sevilla	GPE
cjfa-65791	14	4	spain	GPE
cjfa-65791	15	1	stanisław owsiak	PERSON
cjfa-65791	15	2	cracow university of economics	ORG
cjfa-65791	15	3	poland	GPE
cjfa-65791	16	1	wiesława przybylska-kapuścińska	PERSON
cjfa-65791	16	2	wsb university	ORG
cjfa-65791	16	3	poznań	GPE
cjfa-65791	16	4	poland	GPE
cjfa-65791	17	1	małgorzata zaleska	PERSON
cjfa-65791	17	2	warsaw school of economics	ORG
cjfa-65791	17	3	poland	GPE
cjfa-65791	21	1	dr hab	PERSON
cjfa-65791	22	1	piotr fiszeder e n g l	PERSON
cjfa-65791	24	1	dominik liszkowski	PERSON
cjfa-65791	26	1	dr hab	PERSON
cjfa-65791	30	1	dr hab	PERSON
cjfa-65791	31	1	danuta dziawgo	PERSON
cjfa-65791	38	1	dr hab	PERSON
cjfa-65791	39	1	józef stawicki	PERSON
cjfa-65791	40	1	2300-3065	CARDINAL
cjfa-65791	40	2	2300-1240	CARDINAL
cjfa-65791	41	1	stronie internetowej	ORG
cjfa-65791	42	1	2025	CARDINAL
cjfa-65791	42	2	mikołaja	ORG
cjfa-65791	42	3	w toruniu	PERSON
cjfa-65791	42	4	2025	DATE
cjfa-65791	42	5	nicolaus copernicus university	ORG
cjfa-65791	42	6	11	CARDINAL
cjfa-65791	42	7	87	CARDINAL
cjfa-65791	42	8	10	CARDINAL
cjfa-65791	42	9	13a	CARDINAL
cjfa-65791	42	10	87	CARDINAL
cjfa-65791	42	11	dr agnieszka żołądkiewicz-kuzioła	PERSON
cjfa-65791	42	12	2023	CARDINAL
cjfa-65791	42	13	100.00	CARDINAL
cjfa-65791	42	14	reviewers prof	ORG
cjfa-65791	43	1	buljan barbača	PERSON
cjfa-65791	43	2	croatia prof	ORG
cjfa-65791	44	1	francesca bartolacci	PERSON
cjfa-65791	44	2	university of macerata	ORG
cjfa-65791	44	3	italy prof	GPE
cjfa-65791	45	1	jasna bogovac	PERSON
cjfa-65791	45	2	university of zagreb	ORG
cjfa-65791	45	3	croatia prof	ORG
cjfa-65791	46	1	andrzej buszko	PERSON
cjfa-65791	46	2	olsztyn	GPE
cjfa-65791	46	3	poland	GPE
cjfa-65791	47	1	josé raúl canay-pazos	PERSON
cjfa-65791	47	2	de santiago de compostela	ORG
cjfa-65791	47	3	spain	GPE
cjfa-65791	48	1	nicola giuseppe castellano	PERSON
cjfa-65791	48	2	italy prof	GPE
cjfa-65791	49	1	andrzej cwynar	PERSON
cjfa-65791	49	2	university of economics	ORG
cjfa-65791	49	3	poland	GPE
cjfa-65791	50	1	catherine deffains-crapsky	PERSON
cjfa-65791	50	2	université d’angers	ORG
cjfa-65791	50	3	france prof	ORG
cjfa-65791	51	1	cristina gânescu	PERSON
cjfa-65791	51	2	constantin brâncoveanu din pitești	PERSON
cjfa-65791	51	3	romania prof	GPE
cjfa-65791	52	1	jerzy gierusz	PERSON
cjfa-65791	52	2	gdansk university	ORG
cjfa-65791	52	3	poland	GPE
cjfa-65791	53	1	dirk kiesewetter	PERSON
cjfa-65791	53	2	julius-maximilians-universität würzburg	PERSON
cjfa-65791	53	3	germany	GPE
cjfa-65791	54	1	jan koleśnik	PERSON
cjfa-65791	54	2	warsaw school of economics	ORG
cjfa-65791	54	3	poland	GPE
cjfa-65791	55	1	konovalova	PERSON
cjfa-65791	55	2	riga	GPE
cjfa-65791	55	3	latvia	GPE
cjfa-65791	56	1	janina kotlińska	PERSON
cjfa-65791	56	2	john paul ii catholic university of lublin	PERSON
cjfa-65791	56	3	poland	GPE
cjfa-65791	57	1	zbigniew krysiak	PERSON
cjfa-65791	57	2	warsaw school of economics	ORG
cjfa-65791	57	3	poland	GPE
cjfa-65791	58	1	nicoletta marinelli	PERSON
cjfa-65791	58	2	university of macerata	ORG
cjfa-65791	58	3	italy prof	GPE
cjfa-65791	59	1	astrida miceikienė	PERSON
cjfa-65791	59	2	vytautas magnus university	ORG
cjfa-65791	59	3	lithuania	GPE
cjfa-65791	60	1	university of ruse	ORG
cjfa-65791	60	2	bulgaria	GPE
cjfa-65791	61	1	ewa miklaszewska	PERSON
cjfa-65791	61	2	cracow university of economics	ORG
cjfa-65791	61	3	poland	GPE
cjfa-65791	62	1	emil papazov	PERSON
cjfa-65791	62	2	university of national and world economy, sofia	ORG
cjfa-65791	62	3	bulgaria prof	GPE
cjfa-65791	63	1	ángel peiró signes	PERSON
cjfa-65791	63	2	universidad politécnica de valencia	ORG
cjfa-65791	63	3	spain	GPE
cjfa-65791	64	1	pereira	GPE
cjfa-65791	64	2	politécnico	NORP
cjfa-65791	64	3	porto	GPE
cjfa-65791	64	4	portugal prof	ORG
cjfa-65791	65	1	wojciech piotrowicz	ORG
cjfa-65791	65	2	university of oxford	ORG
cjfa-65791	65	3	britain	GPE
cjfa-65791	66	1	francisco	GPE
cjfa-65791	66	2	del cubo	GPE
cjfa-65791	66	3	universidad de castilla-la mancha	ORG
cjfa-65791	66	4	spain	GPE
cjfa-65791	67	1	maria del val	PERSON
cjfa-65791	67	2	universidad politécnica de valencia	ORG
cjfa-65791	67	3	spain	GPE
cjfa-65791	67	4	anna szelągowska	PERSON
cjfa-65791	67	5	warsaw school of economics	ORG
cjfa-65791	67	6	poland	GPE
cjfa-65791	68	1	nirundon tapachai	PERSON
cjfa-65791	68	2	kasetsart university	ORG
cjfa-65791	68	3	thailand	GPE
cjfa-65791	69	1	waldemar tarczyński	PERSON
cjfa-65791	69	2	szczecin university	ORG
cjfa-65791	69	3	poland	GPE
cjfa-65791	70	1	gerard olivar tost	PERSON
cjfa-65791	70	2	national university of colombia	ORG
cjfa-65791	70	3	colombia	GPE
cjfa-65791	71	1	yolanda trujillo-adria	PERSON
cjfa-65791	71	2	universitat politècnica de valència	ORG
cjfa-65791	71	3	spain	GPE
cjfa-65791	72	1	jan turyna	GPE
cjfa-65791	72	2	warsaw university	ORG
cjfa-65791	72	3	poland	GPE
cjfa-65791	73	1	joanna wielgórska-leszczyńska	PERSON
cjfa-65791	73	2	warsaw school of economics	ORG
cjfa-65791	73	3	poland	GPE
cjfa-65791	73	4	mustafa hussein abd-allah	PERSON
cjfa-65791	73	5	khloud	PERSON
cjfa-65791	73	6	khalaf mohamed	PERSON
cjfa-65791	73	7	maryam safwat	PERSON
cjfa-65791	73	8	mohammed mahmood	PERSON
cjfa-65791	73	9	nada nour sayed mohamed herding	PERSON
cjfa-65791	73	10	egyptian	NORP
cjfa-65791	73	11	9	CARDINAL
cjfa-65791	73	12	goodnews kolawole	PERSON
cjfa-65791	73	13	okwy peter okpala	PERSON
cjfa-65791	73	14	collins sankay oboh	PERSON
cjfa-65791	73	15	nigeria	GPE
cjfa-65791	74	1	29	CARDINAL
cjfa-65791	74	2	maku narh	PERSON
cjfa-65791	74	3	collins dodzi dzitse financial inclusion	ORG
cjfa-65791	74	4	ghana	GPE
cjfa-65791	75	1	47	CARDINAL
cjfa-65791	75	2	srikanth potharla	PERSON
cjfa-65791	75	3	indian	NORP
cjfa-65791	75	4	71	CARDINAL
cjfa-65791	75	5	eva reuthlinger	PERSON
cjfa-65791	75	6	tanja sinha	PERSON
cjfa-65791	75	7	european	NORP
cjfa-65791	76	1	87	CARDINAL
cjfa-65791	76	2	111	CARDINAL