id	sid	eid	entity	type
cjfa-8198	1	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-8198	1	2	2300-12402015	DATE
cjfa-8198	1	3	4	CARDINAL
cjfa-8198	1	4	2 date	DATE
cjfa-8198	1	5	august 25, 2015	DATE
cjfa-8198	1	6	october 27, 2015	DATE
cjfa-8198	2	1	kr.valdemara street 161	PERSON
cjfa-8198	2	2	riga	GPE
cjfa-8198	2	3	1013	DATE
cjfa-8198	2	4	latvia	GPE
cjfa-8198	2	5	00371-2-9995999	CARDINAL
cjfa-8198	3	1	kozlovska i.	PERSON
cjfa-8198	3	2	2015	DATE
cjfa-8198	5	1	copernican journal of finance & accounting	ORG
cjfa-8198	5	2	4(2	CARDINAL
cjfa-8198	6	1	91–108	CARDINAL
cjfa-8198	6	2	ieva kozlovska	PERSON
cjfa-8198	6	3	* riga business school	ORG
cjfa-8198	7	1	j e l	PERSON
cjfa-8198	8	1	more than one	CARDINAL
cjfa-8198	10	1	latvian	NORP
cjfa-8198	10	2	baltic stock exchange	ORG
cjfa-8198	10	3	48%	PERCENT
cjfa-8198	11	1	up to 97%	PERCENT
cjfa-8198	14	1	ieva kozlovska92	PERSON
cjfa-8198	15	1	latvian	NORP
cjfa-8198	15	2	baltic stock exchange	ORG
cjfa-8198	16	1	one	CARDINAL
cjfa-8198	20	1	2013	DATE
cjfa-8198	21	1	today	DATE
cjfa-8198	32	1	93	CARDINAL
cjfa-8198	35	1	latvian	NORP
cjfa-8198	35	2	baltic stock exchange	ORG
cjfa-8198	36	1	latvian	NORP
cjfa-8198	36	2	baltic stock exchange	ORG
cjfa-8198	36	3	latvian	NORP
cjfa-8198	36	4	nb.7	ORG
cjfa-8198	36	5	latvian	NORP
cjfa-8198	36	6	baltic stock exchange	ORG
cjfa-8198	40	1	more than one	CARDINAL
cjfa-8198	40	2	more than one	CARDINAL
cjfa-8198	40	3	ieva kozlovska94	PERSON
cjfa-8198	43	1	the year	DATE
cjfa-8198	43	2	the year	DATE
cjfa-8198	43	3	hours	TIME
cjfa-8198	44	1	latvian	NORP
cjfa-8198	44	2	nb.7	ORG
cjfa-8198	44	3	three	CARDINAL
cjfa-8198	46	1	95	CARDINAL
cjfa-8198	47	1	1	CARDINAL
cjfa-8198	48	1	1	CARDINAL
cjfa-8198	49	1	1935	DATE
cjfa-8198	49	2	wright f.k	PERSON
cjfa-8198	50	1	1964	DATE
cjfa-8198	50	2	brigham e.f.	PERSON
cjfa-8198	50	3	1966	DATE
cjfa-8198	51	1	1967	DATE
cjfa-8198	52	1	archibald t.r	PERSON
cjfa-8198	53	1	1967	DATE
cjfa-8198	53	2	voss w.m.	PERSON
cjfa-8198	54	1	1968	DATE
cjfa-8198	54	2	r.	PERSON
cjfa-8198	54	3	1969	DATE
cjfa-8198	55	1	livingstone j.l.	PERSON
cjfa-8198	55	2	1969	DATE
cjfa-8198	55	3	r.	PERSON
cjfa-8198	55	4	1969	DATE
cjfa-8198	55	5	baxter w.t	PERSON
cjfa-8198	55	6	1970	DATE
cjfa-8198	55	7	wolk h.i	PERSON
cjfa-8198	55	8	1970	DATE
cjfa-8198	55	9	w.h.	PERSON
cjfa-8198	55	10	dukes r.e.	PERSON
cjfa-8198	56	1	1974	DATE
cjfa-8198	56	2	1980	DATE
cjfa-8198	56	3	dilley s.c.	PERSON
cjfa-8198	56	4	j.c.	PERSON
cjfa-8198	56	5	1994	DATE
cjfa-8198	56	6	1995	DATE
cjfa-8198	56	7	hwang j.c	PERSON
cjfa-8198	56	8	2002/2003	DATE
cjfa-8198	56	9	storchmann k.	PERSON
cjfa-8198	56	10	2004	DATE
cjfa-8198	56	11	cernuşca l.	PERSON
cjfa-8198	56	12	2009	DATE
cjfa-8198	56	13	mykolaitiene v.	PERSON
cjfa-8198	56	14	vecerskiene g.	PERSON
cjfa-8198	56	15	jankauskiene k.	PERSON
cjfa-8198	56	16	valanciene l.	PERSON
cjfa-8198	56	17	2010	DATE
cjfa-8198	56	18	noland t.r	PERSON
cjfa-8198	56	19	2010	DATE
cjfa-8198	56	20	e. (2011)	ORG
cjfa-8198	56	21	m. (	PERSON
cjfa-8198	56	22	2011	DATE
cjfa-8198	57	1	davidson s.	PERSON
cjfa-8198	57	2	1950	DATE
cjfa-8198	57	3	r.	PERSON
cjfa-8198	57	4	1955	DATE
cjfa-8198	57	5	hellmuth jr.	PERSON
cjfa-8198	57	6	william f. (	PERSON
cjfa-8198	57	7	1955	DATE
cjfa-8198	57	8	brigham e.f.	PERSON
cjfa-8198	57	9	1968	DATE
cjfa-8198	57	10	1968	DATE
cjfa-8198	57	11	levy h.	PERSON
cjfa-8198	57	12	arditti f.d	ORG
cjfa-8198	57	13	1973	DATE
cjfa-8198	57	14	butler g.	PERSON
cjfa-8198	57	15	crawford l.	PERSON
cjfa-8198	57	16	2001	DATE
cjfa-8198	57	17	jackson s.b.	PERSON
cjfa-8198	57	18	2008	DATE
cjfa-8198	57	19	jackson s.b.	PERSON
cjfa-8198	57	20	2008	DATE
cjfa-8198	57	21	aparicio j.	PERSON
cjfa-8198	57	22	m.b.	PERSON
cjfa-8198	57	23	2009	DATE
cjfa-8198	57	24	rajan m.	PERSON
cjfa-8198	57	25	reichelstein s.	PERSON
cjfa-8198	57	26	2009	DATE
cjfa-8198	57	27	sok-yon k.	PERSON
cjfa-8198	57	28	yuping z.	PERSON
cjfa-8198	57	29	2010	DATE
cjfa-8198	57	30	radu d.	PERSON
cjfa-8198	57	31	2011	DATE
cjfa-8198	57	32	boudreaux d.o.	PERSON
cjfa-8198	57	33	rao s.	PERSON
cjfa-8198	57	34	underwood j.	PERSON
cjfa-8198	57	35	rumore n.	PERSON
cjfa-8198	57	36	2011	DATE
cjfa-8198	57	37	watts m.m.	PERSON
cjfa-8198	57	38	2011	DATE
cjfa-8198	57	39	koowattanatianchai n.	PERSON
cjfa-8198	57	40	wang j.	PERSON
cjfa-8198	57	41	charles m.b.	PERSON
cjfa-8198	57	42	2012	DATE
cjfa-8198	57	43	birky k.	PERSON
cjfa-8198	57	44	grimstad e.	PERSON
cjfa-8198	57	45	2013	DATE
cjfa-8198	57	46	2013	DATE
cjfa-8198	57	47	valipour h.	PERSON
cjfa-8198	57	48	moradi j.	PERSON
cjfa-8198	57	49	2013	DATE
cjfa-8198	57	50	birky k.	PERSON
cjfa-8198	57	51	grimstad e.	PERSON
cjfa-8198	57	52	2013	DATE
cjfa-8198	58	1	bain j.s.	PERSON
cjfa-8198	58	2	1937	DATE
cjfa-8198	58	3	theil h.	PERSON
cjfa-8198	58	4	1978	DATE
cjfa-8198	58	5	luger m.i	PERSON
cjfa-8198	58	6	1986	DATE
cjfa-8198	58	7	brannon g.m.(1972	PERSON
cjfa-8198	58	8	jones j.r.	PERSON
cjfa-8198	58	9	1980	DATE
cjfa-8198	58	10	lepãdatu g.	PERSON
cjfa-8198	58	11	2009	DATE
cjfa-8198	58	12	trifan a.	PERSON
cjfa-8198	58	13	anton c.e	PERSON
cjfa-8198	58	14	2010	DATE
cjfa-8198	58	15	2011	DATE
cjfa-8198	58	16	jermakowicz e.k epstein b.j.	PERSON
cjfa-8198	58	17	2011	DATE
cjfa-8198	58	18	beuer a.	PERSON
cjfa-8198	58	19	m.l.	GPE
cjfa-8198	58	20	pereş c.e.	PERSON
cjfa-8198	58	21	breuer b.g	PERSON
cjfa-8198	58	22	2011	DATE
cjfa-8198	58	23	wong a.	PERSON
cjfa-8198	59	1	pitt a.j	PERSON
cjfa-8198	59	2	2012	DATE
cjfa-8198	59	3	10	CARDINAL
cjfa-8198	60	1	ijiri y.	PERSON
cjfa-8198	60	2	kaplan r.s	PERSON
cjfa-8198	60	3	1970	DATE
cjfa-8198	60	4	1972	DATE
cjfa-8198	60	5	k.	PERSON
cjfa-8198	60	6	1984	DATE
cjfa-8198	60	7	cameron-smith i.	ORG
cjfa-8198	60	8	mattiiussi f. (	PERSON
cjfa-8198	60	9	1989	DATE
cjfa-8198	60	10	hwang j.c	PERSON
cjfa-8198	60	11	1997	DATE
cjfa-8198	60	12	ben-shahar	PERSON
cjfa-8198	60	13	d.	NORP
cjfa-8198	60	14	sulganik	PERSON
cjfa-8198	60	15	e.	ORG
cjfa-8198	60	16	2009	DATE
cjfa-8198	60	17	trifan a.	PERSON
cjfa-8198	60	18	anton c.e	PERSON
cjfa-8198	61	1	2010	DATE
cjfa-8198	61	2	e. (2011	ORG
cjfa-8198	61	3	2012	DATE
cjfa-8198	61	4	chou y.	PERSON
cjfa-8198	61	5	yang c.	PERSON
cjfa-8198	61	6	pao c.	PERSON
cjfa-8198	61	7	2012	DATE
cjfa-8198	62	1	o	DATE
cjfa-8198	64	1	ieva kozlovska96	PERSON
cjfa-8198	67	1	jackson et al	PERSON
cjfa-8198	68	1	2008	DATE
cjfa-8198	69	1	ilincuta et al	PERSON
cjfa-8198	70	1	2008	DATE
cjfa-8198	71	1	2008	DATE
cjfa-8198	72	1	one	CARDINAL
cjfa-8198	74	1	97	CARDINAL
cjfa-8198	80	1	two	CARDINAL
cjfa-8198	80	2	1	CARDINAL
cjfa-8198	82	1	2	CARDINAL
cjfa-8198	83	1	rq1	ORG
cjfa-8198	83	2	latvian	NORP
cjfa-8198	83	3	baltic stock exchange	ORG
cjfa-8198	86	1	five	CARDINAL
cjfa-8198	87	1	1	CARDINAL
cjfa-8198	89	1	2.	CARDINAL
cjfa-8198	90	1	3	CARDINAL
cjfa-8198	92	1	4.	CARDINAL
cjfa-8198	93	1	5	CARDINAL
cjfa-8198	94	1	28	CARDINAL
cjfa-8198	94	2	latvian	NORP
cjfa-8198	94	3	baltic stock exchange	ORG
cjfa-8198	95	1	26	CARDINAL
cjfa-8198	97	1	year 2014	DATE
cjfa-8198	97	2	28	CARDINAL
cjfa-8198	97	3	latvian	NORP
cjfa-8198	97	4	the baltics stock exchange	ORG
cjfa-8198	98	1	8	CARDINAL
cjfa-8198	98	2	32%	PERCENT
cjfa-8198	98	3	29%	PERCENT
cjfa-8198	98	4	healthcare	ORG
cjfa-8198	98	5	14%	PERCENT
cjfa-8198	98	6	11%	PERCENT
cjfa-8198	98	7	3%	PERCENT
cjfa-8198	98	8	3%	PERCENT
cjfa-8198	100	1	latvian	NORP
cjfa-8198	100	2	baltic stock exchange	ORG
cjfa-8198	100	3	48%	PERCENT
cjfa-8198	101	1	up to 97%	PERCENT
cjfa-8198	102	1	99	CARDINAL
cjfa-8198	102	2	2	CARDINAL
cjfa-8198	102	3	latvian	NORP
cjfa-8198	102	4	baltic stock exchange	ORG
cjfa-8198	102	5	2014	DATE
cjfa-8198	102	6	2014	DATE
cjfa-8198	102	7	1	CARDINAL
cjfa-8198	102	8	2	CARDINAL
cjfa-8198	102	9	0%	PERCENT
cjfa-8198	102	10	2	CARDINAL
cjfa-8198	102	11	8	CARDINAL
cjfa-8198	102	12	364	CARDINAL
cjfa-8198	102	13	45%	PERCENT
cjfa-8198	102	14	daugavpils lokomotīvju	ORG
cjfa-8198	102	15	27	CARDINAL
cjfa-8198	102	16	823 16 046 885	QUANTITY
cjfa-8198	102	17	59%	PERCENT
cjfa-8198	102	18	11	CARDINAL
cjfa-8198	102	19	52%	PERCENT
cjfa-8198	102	20	5 as	DATE
cjfa-8198	102	21	160	CARDINAL
cjfa-8198	102	22	467	CARDINAL
cjfa-8198	102	23	714	CARDINAL
cjfa-8198	102	24	49%	PERCENT
cjfa-8198	102	25	grobiņa 18	LAW
cjfa-8198	102	26	583	CARDINAL
cjfa-8198	102	27	223	CARDINAL
cjfa-8198	102	28	427 81%	PERCENT
cjfa-8198	102	29	1 1	DATE
cjfa-8198	102	30	37%	PERCENT
cjfa-8198	102	31	8	CARDINAL
cjfa-8198	102	32	1 669	CARDINAL
cjfa-8198	102	33	057 54%	PERCENT
cjfa-8198	102	34	43%	PERCENT
cjfa-8198	102	35	latvijas gāze	PERSON
cjfa-8198	102	36	747	CARDINAL
cjfa-8198	102	37	563 904 75%	PERCENT
cjfa-8198	102	38	latvijas jūras medicīnas centrs	PERSON
cjfa-8198	102	39	70%	PERCENT
cjfa-8198	102	40	latvijas kuģniecība 60	PERSON
cjfa-8198	102	41	338 4%	PERCENT
cjfa-8198	102	42	24 964	CARDINAL
cjfa-8198	102	43	140	CARDINAL
cjfa-8198	102	44	038 37%	PERCENT
cjfa-8198	102	45	14	DATE
cjfa-8198	102	46	106 723 000	MONEY
cjfa-8198	102	47	000 50%	PERCENT
cjfa-8198	102	48	5	CARDINAL
cjfa-8198	102	49	70%	PERCENT
cjfa-8198	102	50	39	CARDINAL
cjfa-8198	102	51	228	CARDINAL
cjfa-8198	102	52	471	CARDINAL
cjfa-8198	102	53	218	CARDINAL
cjfa-8198	102	54	57%	PERCENT
cjfa-8198	102	55	17	CARDINAL
cjfa-8198	102	56	2	CARDINAL
cjfa-8198	102	57	958 26%	PERCENT
cjfa-8198	102	58	18	CARDINAL
cjfa-8198	102	59	1 566	CARDINAL
cjfa-8198	102	60	914 12%	PERCENT
cjfa-8198	102	61	46 854	CARDINAL
cjfa-8198	102	62	30	CARDINAL
cjfa-8198	102	63	64%	PERCENT
cjfa-8198	102	64	12	CARDINAL
cjfa-8198	102	65	6%	PERCENT
cjfa-8198	102	66	31	CARDINAL
cjfa-8198	102	67	685 63%	PERCENT
cjfa-8198	102	68	22	DATE
cjfa-8198	102	69	25%	PERCENT
cjfa-8198	102	70	1 021	CARDINAL
cjfa-8198	102	71	129	CARDINAL
cjfa-8198	102	72	646 457 63%	PERCENT
cjfa-8198	102	73	24	DATE
cjfa-8198	102	74	10	CARDINAL
cjfa-8198	102	75	288	FAC
cjfa-8198	102	76	6	CARDINAL
cjfa-8198	102	77	931 60%	PERCENT
cjfa-8198	103	1	122	CARDINAL
cjfa-8198	103	2	989	CARDINAL
cjfa-8198	103	3	63%	PERCENT
cjfa-8198	103	4	26	DATE
cjfa-8198	103	5	5 817	CARDINAL
cjfa-8198	103	6	504 97%	PERCENT
cjfa-8198	103	7	kozlovska100	DATE
cjfa-8198	103	8	2014	DATE
cjfa-8198	103	9	2014	DATE
cjfa-8198	103	10	27	CARDINAL
cjfa-8198	103	11	8 012	CARDINAL
cjfa-8198	103	12	443	CARDINAL
cjfa-8198	103	13	93%	PERCENT
cjfa-8198	103	14	nafta	ORG
cjfa-8198	103	15	315	CARDINAL
cjfa-8198	103	16	0%	PERCENT
cjfa-8198	103	17	48%	PERCENT
cjfa-8198	104	1	latvian	NORP
cjfa-8198	104	2	the baltic stock exchange	ORG
cjfa-8198	105	1	the financial year 2014	DATE
cjfa-8198	105	2	26	CARDINAL
cjfa-8198	105	3	28	CARDINAL
cjfa-8198	105	4	latvian	NORP
cjfa-8198	105	5	baltic stock exchange	ORG
cjfa-8198	107	1	latvian	NORP
cjfa-8198	107	2	baltic stock exchange	ORG
cjfa-8198	107	3	rq1	ORG
cjfa-8198	107	4	latvian	NORP
cjfa-8198	107	5	baltic stock exchange	ORG
cjfa-8198	110	1	101	CARDINAL
cjfa-8198	110	2	96%	PERCENT
cjfa-8198	110	3	only 4%	PERCENT
cjfa-8198	111	1	latvian	NORP
cjfa-8198	111	2	three	CARDINAL
cjfa-8198	120	1	51%	PERCENT
cjfa-8198	121	1	18%	PERCENT
cjfa-8198	122	1	18%	PERCENT
cjfa-8198	122	2	13%	PERCENT
cjfa-8198	124	1	latvian	NORP
cjfa-8198	124	2	baltic stock exchange	ORG
cjfa-8198	125	1	3	CARDINAL
cjfa-8198	125	2	0%	PERCENT
cjfa-8198	125	3	52%	PERCENT
cjfa-8198	125	4	34%	PERCENT
cjfa-8198	125	5	32%	PERCENT
cjfa-8198	125	6	0%	PERCENT
cjfa-8198	125	7	21%	PERCENT
cjfa-8198	125	8	17%	PERCENT
cjfa-8198	125	9	0%	PERCENT
cjfa-8198	125	10	14%	PERCENT
cjfa-8198	125	11	13%	PERCENT
cjfa-8198	125	12	4%	PERCENT
cjfa-8198	125	13	14%	PERCENT
cjfa-8198	127	1	q4	PERSON
cjfa-8198	129	1	only 21%	PERCENT
cjfa-8198	129	2	79%	PERCENT
cjfa-8198	132	1	q5	ORG
cjfa-8198	133	1	103	CARDINAL
cjfa-8198	139	1	one	CARDINAL
cjfa-8198	141	1	96%	PERCENT
cjfa-8198	141	2	latvian	NORP
cjfa-8198	142	1	51%	PERCENT
cjfa-8198	143	1	18%	PERCENT
cjfa-8198	144	1	almost 80%	PERCENT
cjfa-8198	146	1	teria	PERSON
cjfa-8198	152	1	1980	DATE
cjfa-8198	154	1	91(1040	CARDINAL
cjfa-8198	154	2	19	CARDINAL
cjfa-8198	154	3	annual	DATE
cjfa-8198	154	4	1992	DATE
cjfa-8198	154	5	14 october 1992	DATE
cjfa-8198	154	6	13	CARDINAL
cjfa-8198	154	7	2012	DATE
cjfa-8198	155	1	aparicio j., & sánchez-soriano	PERSON
cjfa-8198	155	2	j. (	PERSON
cjfa-8198	155	3	2008	DATE
cjfa-8198	157	1	158	CARDINAL
cjfa-8198	157	2	1	CARDINAL
cjfa-8198	157	3	205–218	CARDINAL
cjfa-8198	157	4	http://dx.doi.org/10.1007/s10479-007-0238-5	GPE
cjfa-8198	158	1	archibald t. r.	PERSON
cjfa-8198	158	2	1967	DATE
cjfa-8198	160	1	5(3	CARDINAL
cjfa-8198	160	2	164–180	DATE
cjfa-8198	162	1	bain	PERSON
cjfa-8198	162	2	j. s.	PERSON
cjfa-8198	163	1	1	CARDINAL
cjfa-8198	165	1	705–711	CARDINAL
cjfa-8198	166	1	barnea	GPE
cjfa-8198	166	2	a.	PERSON
cjfa-8198	166	3	1972	DATE
cjfa-8198	168	1	journal of financial & quantitative	ORG
cjfa-8198	168	2	7(3	CARDINAL
cjfa-8198	168	3	1841–1846	CARDINAL
cjfa-8198	169	1	barth	PERSON
cjfa-8198	169	2	m. e.	PERSON
cjfa-8198	169	3	d. p.	ORG
cjfa-8198	169	4	k. k.	PERSON
cjfa-8198	169	5	2001	DATE
cjfa-8198	171	1	76	CARDINAL
cjfa-8198	171	2	1	CARDINAL
cjfa-8198	171	3	27–58	CARDINAL
cjfa-8198	172	1	http://dx.doi.org/10.2308/ accr.2001.76.1.27	PERSON
cjfa-8198	172	2	w. h., & dukes	PERSON
cjfa-8198	172	3	r. e.	PERSON
cjfa-8198	172	4	1974	DATE
cjfa-8198	174	1	journal of accounting research	ORG
cjfa-8198	174	2	74	CARDINAL
cjfa-8198	174	3	12	CARDINAL
cjfa-8198	174	4	205–215	CARDINAL
cjfa-8198	174	5	http://dx.doi	PERSON
cjfa-8198	175	1	org/10.2307/2490372	PERSON
cjfa-8198	176	1	baxter	PERSON
cjfa-8198	176	2	w. t.	PERSON
cjfa-8198	176	3	1970	DATE
cjfa-8198	178	1	abacus	GPE
cjfa-8198	178	2	6	CARDINAL
cjfa-8198	178	3	2	CARDINAL
cjfa-8198	178	4	120–131	DATE
cjfa-8198	180	1	105	CARDINAL
cjfa-8198	180	2	ben-shahar	PERSON
cjfa-8198	180	3	d., & sulganik	ORG
cjfa-8198	180	4	e.	PERSON
cjfa-8198	180	5	2009	DATE
cjfa-8198	181	1	shapley	ORG
cjfa-8198	182	1	b.e. journal of theoretical economics	ORG
cjfa-8198	182	2	9	CARDINAL
cjfa-8198	182	3	1	CARDINAL
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cjfa-8198	208	2	1	CARDINAL
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cjfa-8198	352	2	2	CARDINAL
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