id	sid	eid	entity	type
cjfa-8196	1	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-8196	1	2	2300-12402015	DATE
cjfa-8196	1	3	4	CARDINAL
cjfa-8196	1	4	2 date	DATE
cjfa-8196	1	5	january 12, 2015	DATE
cjfa-8196	1	6	february 15, 2015	DATE
cjfa-8196	2	1	nicolaus copernicus university	ORG
cjfa-8196	2	2	13a	DATE
cjfa-8196	2	3	87	CARDINAL
cjfa-8196	2	4	poland	GPE
cjfa-8196	2	5	607 772 670	CARDINAL
cjfa-8196	3	1	ciechan-kujawa m.	PERSON
cjfa-8196	3	2	2015	DATE
cjfa-8196	4	1	european union	ORG
cjfa-8196	4	2	poland	GPE
cjfa-8196	5	1	copernican journal of finance & accounting	ORG
cjfa-8196	5	2	4(2	CARDINAL
cjfa-8196	5	3	65–77	CARDINAL
cjfa-8196	6	1	marlena ciechan-kujawa	PERSON
cjfa-8196	6	2	nicolaus copernicus university professional financial and accounting services	ORG
cjfa-8196	6	3	european union	ORG
cjfa-8196	6	4	poland	GPE
cjfa-8196	6	5	the european union	ORG
cjfa-8196	7	1	j e l	PERSON
cjfa-8196	7	2	m40	ORG
cjfa-8196	9	1	the european union	ORG
cjfa-8196	9	2	poland	GPE
cjfa-8196	10	1	european	NORP
cjfa-8196	11	1	polish	NORP
cjfa-8196	12	1	marlena ciechan-kujawa m. ciechan-kujawa66	PERSON
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cjfa-8196	12	3	europe	LOC
cjfa-8196	13	1	2013	DATE
cjfa-8196	18	1	eu	ORG
cjfa-8196	20	1	european	NORP
cjfa-8196	20	2	polish	NORP
cjfa-8196	21	1	67	CARDINAL
cjfa-8196	22	1	eu	ORG
cjfa-8196	22	2	poland	GPE
cjfa-8196	22	3	europe	LOC
cjfa-8196	23	1	european	NORP
cjfa-8196	23	2	2006/43	CARDINAL
cjfa-8196	23	3	ec	ORG
cjfa-8196	23	4	annual	DATE
cjfa-8196	23	5	2013/34/	CARDINAL
cjfa-8196	23	6	ec	ORG
cjfa-8196	23	7	2013/56	CARDINAL
cjfa-8196	23	8	ec	ORG
cjfa-8196	23	9	annual	DATE
cjfa-8196	24	1	43	DATE
cjfa-8196	24	2	europe	LOC
cjfa-8196	26	1	recent years	DATE
cjfa-8196	26	2	2013/34	CARDINAL
cjfa-8196	26	3	ec	ORG
cjfa-8196	26	4	european	NORP
cjfa-8196	27	1	34	CARDINAL
cjfa-8196	27	2	20 july 2013	DATE
cjfa-8196	27	3	eu	ORG
cjfa-8196	27	4	20 july 2015	DATE
cjfa-8196	28	1	the european commission	ORG
cjfa-8196	28	2	the european union	ORG
cjfa-8196	30	1	maciejewska 2014	DATE
cjfa-8196	30	2	m. ślebzak	PERSON
cjfa-8196	30	3	k. ślebzak 2014	PERSON
cjfa-8196	30	4	2–6	CARDINAL
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cjfa-8196	32	2	the european union	ORG
cjfa-8196	33	1	56	CARDINAL
cjfa-8196	33	2	537	CARDINAL
cjfa-8196	34	1	the european union	ORG
cjfa-8196	35	1	56	CARDINAL
cjfa-8196	36	1	two years	DATE
cjfa-8196	36	2	16 june 2016	DATE
cjfa-8196	39	1	the european union	ORG
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cjfa-8196	39	3	malta	GPE
cjfa-8196	39	4	norway	GPE
cjfa-8196	39	5	belgium	GPE
cjfa-8196	39	6	greece	GPE
cjfa-8196	39	7	hungary	GPE
cjfa-8196	39	8	italy	GPE
cjfa-8196	39	9	austria	GPE
cjfa-8196	39	10	luxembourg	GPE
cjfa-8196	39	11	france	GPE
cjfa-8196	39	12	romania	GPE
cjfa-8196	40	1	2013	DATE
cjfa-8196	40	2	18	CARDINAL
cjfa-8196	41	1	eu	ORG
cjfa-8196	42	1	third	ORDINAL
cjfa-8196	44	1	69	CARDINAL
cjfa-8196	44	2	malta	GPE
cjfa-8196	44	3	belgium	GPE
cjfa-8196	44	4	austria	GPE
cjfa-8196	44	5	italy	GPE
cjfa-8196	44	6	france	GPE
cjfa-8196	44	7	netherlands	GPE
cjfa-8196	44	8	the czech republic	GPE
cjfa-8196	45	1	poland	GPE
cjfa-8196	45	2	10 august 2014	DATE
cjfa-8196	46	1	second	ORDINAL
cjfa-8196	46	2	nine	CARDINAL
cjfa-8196	52	1	european	NORP
cjfa-8196	52	2	european	NORP
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cjfa-8196	52	4	the united kingdom	GPE
cjfa-8196	52	5	2006	DATE
cjfa-8196	52	6	denmark	GPE
cjfa-8196	52	7	2007	DATE
cjfa-8196	52	8	finland	GPE
cjfa-8196	53	1	2008	DATE
cjfa-8196	53	2	sweden	GPE
cjfa-8196	53	3	malta	GPE
cjfa-8196	55	1	sweden	GPE
cjfa-8196	57	1	ciechan-kujawa70	PERSON
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cjfa-8196	57	3	seow 2001	DATE
cjfa-8196	57	4	sou 2008	GPE
cjfa-8196	57	5	32	DATE
cjfa-8196	57	6	2007	DATE
cjfa-8196	57	7	ellwood 2005	GPE
cjfa-8196	57	8	pierce	ORG
cjfa-8196	57	9	sweeney 2004	PERSON
cjfa-8196	58	1	baldacchino 2003	DATE
cjfa-8196	58	2	chung	GPE
cjfa-8196	58	3	2001	DATE
cjfa-8196	58	4	turley 1989	ORG
cjfa-8196	59	1	sweden	GPE
cjfa-8196	60	1	2009	DATE
cjfa-8196	60	2	sweden	GPE
cjfa-8196	60	3	2011	DATE
cjfa-8196	62	1	kugler	ORG
cjfa-8196	62	2	sauer 2005	PERSON
cjfa-8196	64	1	kleiner	GPE
cjfa-8196	64	2	krueger 2013	PERSON
cjfa-8196	66	1	germany	GPE
cjfa-8196	66	2	2009	DATE
cjfa-8196	67	1	71	CARDINAL
cjfa-8196	68	1	polish	NORP
cjfa-8196	69	1	sweden	GPE
cjfa-8196	70	1	the united kingdom	GPE
cjfa-8196	71	1	2013	DATE
cjfa-8196	76	1	decades	DATE
cjfa-8196	76	2	deangelo 1981	PERSON
cjfa-8196	77	1	m. ciechan-kujawa72	PERSON
cjfa-8196	77	2	2012	DATE
cjfa-8196	77	3	379	CARDINAL
cjfa-8196	79	1	watts	ORG
cjfa-8196	79	2	1981	DATE
cjfa-8196	80	1	2011	DATE
cjfa-8196	80	2	11	DATE
cjfa-8196	85	1	poland	GPE
cjfa-8196	85	2	european	NORP
cjfa-8196	86	1	2013	DATE
cjfa-8196	87	1	polish	NORP
cjfa-8196	87	2	73	CARDINAL
cjfa-8196	91	1	polish	NORP
cjfa-8196	92	1	poland	GPE
cjfa-8196	93	1	świderska et al.	ORG
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cjfa-8196	93	3	2014	DATE
cjfa-8196	93	4	boguszewski 2012	PERSON
cjfa-8196	94	1	1	CARDINAL
cjfa-8196	95	1	polish	NORP
cjfa-8196	96	1	2	CARDINAL
cjfa-8196	97	1	3	CARDINAL
cjfa-8196	98	1	4	CARDINAL
cjfa-8196	101	1	ciechan	NORP
cjfa-8196	108	1	the new european union	ORG
cjfa-8196	108	2	eu	ORG
cjfa-8196	109	1	1	CARDINAL
cjfa-8196	110	1	2	CARDINAL
cjfa-8196	111	1	3	CARDINAL
cjfa-8196	112	1	75	CARDINAL
cjfa-8196	112	2	j., yrjö collin	GPE
cjfa-8196	112	3	s., & lazarevska	ORG
cjfa-8196	112	4	a.	PERSON
cjfa-8196	112	5	2011	DATE
cjfa-8196	113	1	swedish	NORP
cjfa-8196	113	2	linnæus university	ORG
cjfa-8196	113	3	2011:1	CARDINAL
cjfa-8196	114	1	i.g.	GPE
cjfa-8196	114	2	& ellwood	ORG
cjfa-8196	114	3	2005	DATE
cjfa-8196	116	1	21	CARDINAL
cjfa-8196	116	2	2	CARDINAL
cjfa-8196	116	3	219–247	CARDINAL
cjfa-8196	117	1	boguszewski	PERSON
cjfa-8196	117	2	2012	DATE
cjfa-8196	118	1	komunikat	PERSON
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cjfa-8196	118	4	fundacja centrum badania opinii społecznej	PERSON
cjfa-8196	118	5	warsaw	GPE
cjfa-8196	119	1	deangelo	PERSON
cjfa-8196	119	2	l.e.	GPE
cjfa-8196	119	3	1981	DATE
cjfa-8196	121	1	3(4	CARDINAL
cjfa-8196	121	2	183–199	CARDINAL
cjfa-8196	123	1	chung	PERSON
cjfa-8196	123	2	s., & narasimhan	ORG
cjfa-8196	123	3	2001	DATE
cjfa-8196	125	1	16(3	CARDINAL
cjfa-8196	125	2	120–123	CARDINAL
cjfa-8196	126	1	http://dx.doi.org/10.1108 /02686900110385551	PERSON
cjfa-8196	126	2	ciechan-kujawa	PERSON
cjfa-8196	126	3	2014a	DATE
cjfa-8196	127	1	wielowymiarowy	GPE
cjfa-8196	127	2	audyt	GPE
cjfa-8196	127	3	biznesowy	GPE
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cjfa-8196	128	2	dodana dla	PERSON
cjfa-8196	128	3	toruń	NORP
cjfa-8196	129	1	ciechan-kujawa	PERSON
cjfa-8196	129	2	2014b	DATE
cjfa-8196	130	1	atrybuty innowacyjnych	PERSON
cjfa-8196	130	2	oraz determinanty ich	GPE
cjfa-8196	130	3	wyników badań	PERSON
cjfa-8196	130	4	warmińskomazurskiego w olsztynie	PERSON
cjfa-8196	130	5	63–72	CARDINAL
cjfa-8196	131	1	2013	DATE
cjfa-8196	131	2	2013)/676	CARDINAL
cjfa-8196	131	3	brussels	GPE
cjfa-8196	131	4	2.10.2013	CARDINAL
cjfa-8196	131	5	402	CARDINAL
cjfa-8196	132	1	2006/43/ec	MONEY
cjfa-8196	132	2	european	NORP
cjfa-8196	132	3	17 may 2006	DATE
cjfa-8196	132	4	annual	DATE
cjfa-8196	132	5	l 157	DATE
cjfa-8196	132	6	9.6.2006	CARDINAL
cjfa-8196	133	1	european	NORP
cjfa-8196	133	2	26	CARDINAL
cjfa-8196	133	3	june 2013	DATE
cjfa-8196	133	4	l 182	DATE
cjfa-8196	133	5	29.6.2013	CARDINAL
cjfa-8196	134	1	european	NORP
cjfa-8196	134	2	16 april 2014	DATE
cjfa-8196	134	3	2006/43	CARDINAL
cjfa-8196	134	4	ec	ORG
cjfa-8196	134	5	annual	DATE
cjfa-8196	134	6	l 158	ORG
cjfa-8196	134	7	27.5.2014	CARDINAL
cjfa-8196	135	1	dobija	ORG
cjfa-8196	135	2	d.	NORP
cjfa-8196	135	3	2014	DATE
cjfa-8196	136	1	audyt finansowy	PERSON
cjfa-8196	137	1	funkcje	PERSON
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cjfa-8196	137	3	warsaw	GPE
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cjfa-8196	140	1	european	NORP
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cjfa-8196	140	3	1	CARDINAL
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cjfa-8196	142	1	kinney	PERSON
cjfa-8196	142	2	w.r.	GPE
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cjfa-8196	143	1	twenty-five years	DATE
cjfa-8196	143	2	2005	DATE
cjfa-8196	144	1	journal of practice &	ORG
cjfa-8196	144	2	24	DATE
cjfa-8196	145	1	m. ciechan-	PERSON
cjfa-8196	145	2	m.m.	GPE
cjfa-8196	145	3	& krueger	PERSON
cjfa-8196	145	4	a.b.	GPE
cjfa-8196	145	5	2013	DATE
cjfa-8196	147	1	journal of labor economics	ORG
cjfa-8196	147	2	31	DATE
cjfa-8196	147	3	173	CARDINAL
cjfa-8196	147	4	202	CARDINAL
cjfa-8196	148	1	komentarz	NORP
cjfa-8196	148	2	zmianie ustaw regulujących warunki dostępu	ORG
cjfa-8196	148	3	wykonywania niektórych zawodów	PERSON
cjfa-8196	148	4	przedłożony przez	PERSON
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cjfa-8196	148	6	12.08	CARDINAL
cjfa-8196	148	7	2014	DATE
cjfa-8196	149	1	kugler	PERSON
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cjfa-8196	149	3	& sauer	ORG
cjfa-8196	149	4	r.m.	GPE
cjfa-8196	149	5	2005	DATE
cjfa-8196	152	1	journal of labor economics	ORG
cjfa-8196	152	2	23	CARDINAL
cjfa-8196	152	3	3	CARDINAL
cjfa-8196	152	4	437–465	CARDINAL
cjfa-8196	154	1	maciejewska	PERSON
cjfa-8196	154	2	i.	PERSON
cjfa-8196	154	3	2014	DATE
cjfa-8196	155	1	implementacja dyrektywy 34	PERSON
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cjfa-8196	157	5	p.f.	GPE
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cjfa-8196	158	1	uk	GPE
cjfa-8196	158	2	37	CARDINAL
cjfa-8196	158	3	4	CARDINAL
cjfa-8196	158	4	301–319	CARDINAL
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cjfa-8196	159	2	s. (1989	ORG
cjfa-8196	160	1	uk	GPE
cjfa-8196	160	2	1972–1982	CARDINAL
cjfa-8196	160	3	journal of business finance & accounting	ORG
cjfa-8196	160	4	16(1	CARDINAL
cjfa-8196	160	5	41–53	CARDINAL
cjfa-8196	161	1	10.1111	CARDINAL
cjfa-8196	162	1	pierce	ORG
cjfa-8196	162	2	b., & sweeney	ORG
cjfa-8196	162	3	2004	DATE
cjfa-8196	164	1	european	NORP
cjfa-8196	164	2	13(3	CARDINAL
cjfa-8196	164	3	415–441	CARDINAL
cjfa-8196	165	1	10.1080/09638 18042000216794	DATE
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cjfa-8196	166	2	k.	PERSON
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cjfa-8196	167	1	zarządzanie wartością	PERSON
cjfa-8196	167	2	wolters kluwer	ORG
cjfa-8196	167	3	warsaw	GPE
cjfa-8196	168	1	seow	PERSON
cjfa-8196	168	2	j-l.	PERSON
cjfa-8196	168	3	2001	DATE
cjfa-8196	170	1	international small business journal	ORG
cjfa-8196	170	2	19(2	DATE
cjfa-8196	170	3	61–79	CARDINAL
cjfa-8196	171	1	10.1177/0266242601192004	CARDINAL
cjfa-8196	172	1	sou 2008:32 (	PERSON
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cjfa-8196	172	3	för	ORG
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cjfa-8196	174	1	m., & ślebzak	ORG
cjfa-8196	174	2	k.	PERSON
cjfa-8196	174	3	2014	DATE
cjfa-8196	175	1	spodziewane	GPE
cjfa-8196	178	1	rachunkowość	PERSON
cjfa-8196	178	2	8	DATE
cjfa-8196	178	3	2–6	CARDINAL
cjfa-8196	178	4	świderska	ORG
cjfa-8196	178	5	g. k.	PERSON
cjfa-8196	178	6	m.	PERSON
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cjfa-8196	178	8	s.	PERSON
cjfa-8196	178	9	karioen	PERSON
cjfa-8196	178	10	m.	PERSON
cjfa-8196	178	11	karwowski	PERSON
cjfa-8196	178	12	m., & pielaszek	ORG
cjfa-8196	178	13	2010	DATE
cjfa-8196	179	1	wpływ zakresu ujawnionych informacji na poprawę ochrony inwestorów	PERSON
cjfa-8196	179	2	oraz pozycję	PERSON
cjfa-8196	179	3	konkurencyjną emitentów papierów wartościowych	ORG
cjfa-8196	179	4	ekonomicznego	DATE
cjfa-8196	179	5	w krakowie	PERSON
cjfa-8196	179	6	260–269	CARDINAL
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cjfa-8196	180	2	29 maja 2014 r. o	DATE
cjfa-8196	180	3	ułatwieniu dostępu	PERSON
cjfa-8196	180	4	wykonywania niektórych	PERSON
cjfa-8196	181	1	2014	DATE
cjfa-8196	181	2	poz	ORG
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cjfa-8196	182	1	2013	DATE
cjfa-8196	182	2	fti	ORG
cjfa-8196	183	1	tabone	PERSON
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cjfa-8196	183	3	2003	DATE
cjfa-8196	184	1	malta	GPE
cjfa-8196	185	1	18(5	CARDINAL
cjfa-8196	185	2	387–398	CARDINAL
cjfa-8196	186	1	http://dx.doi	PERSON
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cjfa-8196	188	3	r.l.	GPE
cjfa-8196	188	4	& zimmerman	ORG
cjfa-8196	188	5	j. l.	PERSON
cjfa-8196	188	6	1981	DATE
cjfa-8196	188	7	university of rochester	ORG
cjfa-8196	189	1	wiśniewska	GPE
cjfa-8196	189	2	j. (	PERSON
cjfa-8196	189	3	2013	DATE
cjfa-8196	191	1	copernican journal finance & accounting	ORG
cjfa-8196	191	2	2(2	CARDINAL
cjfa-8196	191	3	203–214	CARDINAL
cjfa-8196	192	1	http://dx.doi	PERSON
cjfa-8196	193	1	org/10.12775	PERSON