id	sid	tid	token	lemma	pos
cjfa-30359	1	1	copernican	copernican	PROPN
cjfa-30359	1	2	journal	journal	PROPN
cjfa-30359	1	3	of	of	ADP
cjfa-30359	1	4	finance	finance	PROPN
cjfa-30359	1	5	&	&	CCONJ
cjfa-30359	1	6	accounting	accounting	PROPN
cjfa-30359	1	7	copernican	copernican	PROPN
cjfa-30359	1	8	journal	journal	PROPN
cjfa-30359	1	9	of	of	ADP
cjfa-30359	1	10	finance	finance	PROPN
cjfa-30359	1	11	&	&	CCONJ
cjfa-30359	1	12	accounting	accounting	PROPN
cjfa-30359	1	13	e	e	PROPN
cjfa-30359	1	14	-	-	NOUN
cjfa-30359	1	15	issn	issn	ADJ
cjfa-30359	1	16	:	:	PUNCT
cjfa-30359	1	17	2300	2300	NUM
cjfa-30359	1	18	-	-	SYM
cjfa-30359	1	19	3065	3065	NUM
cjfa-30359	1	20	p	p	NOUN
cjfa-30359	1	21	-	-	PUNCT
cjfa-30359	1	22	issn	issn	NOUN
cjfa-30359	1	23	:	:	PUNCT
cjfa-30359	1	24	2300	2300	NUM
cjfa-30359	1	25	-	-	SYM
cjfa-30359	1	26	1240	1240	NUM
cjfa-30359	1	27	volume	volume	NOUN
cjfa-30359	1	28	8	8	NUM
cjfa-30359	1	29	issue	issue	NOUN
cjfa-30359	1	30	4	4	NUM
cjfa-30359	1	31	2019	2019	NUM
cjfa-30359	1	32	quarterly	quarterly	ADJ
cjfa-30359	1	33	editorial	editorial	NOUN
cjfa-30359	1	34	board	board	NOUN
cjfa-30359	1	35	editor	editor	NOUN
cjfa-30359	1	36	in	in	ADP
cjfa-30359	1	37	chief	chief	NOUN
cjfa-30359	1	38	:	:	PUNCT
cjfa-30359	1	39	prof	prof	PROPN
cjfa-30359	1	40	.	.	PUNCT
cjfa-30359	2	1	dr	dr	PROPN
cjfa-30359	2	2	hab	hab	PROPN
cjfa-30359	2	3	.	.	PUNCT
cjfa-30359	3	1	leszek	leszek	PROPN
cjfa-30359	3	2	dziawgo	dziawgo	PROPN
cjfa-30359	3	3	executive	executive	ADJ
cjfa-30359	3	4	editor	editor	NOUN
cjfa-30359	3	5	:	:	PUNCT
cjfa-30359	3	6	dr	dr	PROPN
cjfa-30359	3	7	dorota	dorota	PROPN
cjfa-30359	3	8	krupa	krupa	PROPN
cjfa-30359	3	9	associate	associate	PROPN
cjfa-30359	3	10	editors	editor	NOUN
cjfa-30359	3	11	:	:	PUNCT
cjfa-30359	3	12	dr	dr	PROPN
cjfa-30359	3	13	ewa	ewa	PROPN
cjfa-30359	3	14	chojnacka	chojnacka	PROPN
cjfa-30359	3	15	,	,	PUNCT
cjfa-30359	3	16	mgr	mgr	PROPN
cjfa-30359	3	17	agnieszka	agnieszka	PROPN
cjfa-30359	3	18	żołądkiewicz	żołądkiewicz	PROPN
cjfa-30359	3	19	-	-	PUNCT
cjfa-30359	3	20	kuzioła	kuzioła	PROPN
cjfa-30359	3	21	secretary	secretary	NOUN
cjfa-30359	3	22	:	:	PUNCT
cjfa-30359	3	23	dr	dr	PROPN
cjfa-30359	3	24	damian	damian	PROPN
cjfa-30359	3	25	walczak	walczak	PROPN
cjfa-30359	3	26	,	,	PUNCT
cjfa-30359	3	27	mgr	mgr	PROPN
cjfa-30359	3	28	anna	anna	PROPN
cjfa-30359	3	29	olewnik	olewnik	PROPN
cjfa-30359	3	30	-	-	PUNCT
cjfa-30359	3	31	dejewska	dejewska	NOUN
cjfa-30359	3	32	scientific	scientific	ADJ
cjfa-30359	3	33	council	council	NOUN
cjfa-30359	3	34	prof	prof	NOUN
cjfa-30359	3	35	.	.	PUNCT
cjfa-30359	4	1	luis	luis	PROPN
cjfa-30359	4	2	otero	otero	PROPN
cjfa-30359	4	3	gonzález	gonzález	PROPN
cjfa-30359	4	4	,	,	PUNCT
cjfa-30359	4	5	universidad	universidad	PROPN
cjfa-30359	4	6	de	de	PROPN
cjfa-30359	4	7	santiago	santiago	PROPN
cjfa-30359	4	8	de	de	PROPN
cjfa-30359	4	9	compostela	compostela	PROPN
cjfa-30359	4	10	,	,	PUNCT
cjfa-30359	4	11	spain	spain	PROPN
cjfa-30359	4	12	prof	prof	PROPN
cjfa-30359	4	13	.	.	PUNCT
cjfa-30359	5	1	m.	m.	PROPN
cjfa-30359	5	2	peter	peter	PROPN
cjfa-30359	5	3	van	van	PROPN
cjfa-30359	5	4	der	der	PROPN
cjfa-30359	5	5	hoek	hoek	PROPN
cjfa-30359	5	6	,	,	PUNCT
cjfa-30359	5	7	erasmus	erasmus	PROPN
cjfa-30359	5	8	university	university	PROPN
cjfa-30359	5	9	,	,	PUNCT
cjfa-30359	5	10	rotterdam	rotterdam	PROPN
cjfa-30359	5	11	,	,	PUNCT
cjfa-30359	5	12	netherlands	netherlands	PROPN
cjfa-30359	5	13	,	,	PUNCT
cjfa-30359	5	14	academy	academy	NOUN
cjfa-30359	5	15	of	of	ADP
cjfa-30359	5	16	economic	economic	ADJ
cjfa-30359	5	17	studies	study	NOUN
cjfa-30359	5	18	,	,	PUNCT
cjfa-30359	5	19	bucharest	buchar	ADJ
cjfa-30359	5	20	,	,	PUNCT
cjfa-30359	5	21	romania	romania	PROPN
cjfa-30359	5	22	prof	prof	PROPN
cjfa-30359	5	23	.	.	PUNCT
cjfa-30359	6	1	günter	günter	PROPN
cjfa-30359	6	2	hofbauer	hofbauer	PROPN
cjfa-30359	6	3	,	,	PUNCT
cjfa-30359	6	4	technische	technische	PROPN
cjfa-30359	6	5	hochschule	hochschule	NOUN
cjfa-30359	6	6	ingolstadt	ingolstadt	PROPN
cjfa-30359	6	7	business	business	PROPN
cjfa-30359	6	8	school	school	PROPN
cjfa-30359	6	9	,	,	PUNCT
cjfa-30359	6	10	ingolstadt	ingolstadt	NOUN
cjfa-30359	6	11	,	,	PUNCT
cjfa-30359	6	12	germany	germany	PROPN
cjfa-30359	6	13	prof	prof	PROPN
cjfa-30359	6	14	.	.	PUNCT
cjfa-30359	7	1	juan	juan	PROPN
cjfa-30359	7	2	-	-	PUNCT
cjfa-30359	7	3	antonio	antonio	PROPN
cjfa-30359	7	4	mondéjar	mondéjar	PROPN
cjfa-30359	7	5	-	-	PUNCT
cjfa-30359	7	6	jiménez	jiménez	PROPN
cjfa-30359	7	7	,	,	PUNCT
cjfa-30359	7	8	universidad	universidad	PROPN
cjfa-30359	7	9	de	de	PROPN
cjfa-30359	7	10	castilla	castilla	PROPN
cjfa-30359	7	11	la	la	PROPN
cjfa-30359	7	12	mancha	mancha	PROPN
cjfa-30359	7	13	,	,	PUNCT
cjfa-30359	7	14	spain	spain	PROPN
cjfa-30359	7	15	prof	prof	PROPN
cjfa-30359	7	16	.	.	PUNCT
cjfa-30359	8	1	stanisław	stanisław	PROPN
cjfa-30359	8	2	owsiak	owsiak	PROPN
cjfa-30359	8	3	,	,	PUNCT
cjfa-30359	8	4	cracow	cracow	PROPN
cjfa-30359	8	5	university	university	PROPN
cjfa-30359	8	6	of	of	ADP
cjfa-30359	8	7	economics	economic	NOUN
cjfa-30359	8	8	,	,	PUNCT
cjfa-30359	8	9	poland	poland	PROPN
cjfa-30359	8	10	prof	prof	PROPN
cjfa-30359	8	11	.	.	PUNCT
cjfa-30359	9	1	wiesława	wiesława	PROPN
cjfa-30359	9	2	przybylska	przybylska	PROPN
cjfa-30359	9	3	-	-	PUNCT
cjfa-30359	9	4	kapuścińska	kapuścińska	PROPN
cjfa-30359	9	5	,	,	PUNCT
cjfa-30359	9	6	poznan	poznan	PROPN
cjfa-30359	9	7	university	university	PROPN
cjfa-30359	9	8	of	of	ADP
cjfa-30359	9	9	economics	economic	NOUN
cjfa-30359	9	10	,	,	PUNCT
cjfa-30359	9	11	poland	poland	PROPN
cjfa-30359	9	12	prof	prof	PROPN
cjfa-30359	9	13	.	.	PUNCT
cjfa-30359	10	1	mustafa	mustafa	PROPN
cjfa-30359	10	2	akan	akan	PROPN
cjfa-30359	10	3	,	,	PUNCT
cjfa-30359	10	4	dogus	dogus	PROPN
cjfa-30359	10	5	university	university	PROPN
cjfa-30359	10	6	,	,	PUNCT
cjfa-30359	10	7	istanbul	istanbul	PROPN
cjfa-30359	10	8	,	,	PUNCT
cjfa-30359	10	9	turkey	turkey	PROPN
cjfa-30359	10	10	prof	prof	PROPN
cjfa-30359	10	11	.	.	PUNCT
cjfa-30359	11	1	sandra	sandra	PROPN
cjfa-30359	11	2	isabel	isabel	PROPN
cjfa-30359	11	3	goncalves	goncalve	NOUN
cjfa-30359	11	4	da	da	PROPN
cjfa-30359	11	5	saude	saude	PROPN
cjfa-30359	11	6	,	,	PUNCT
cjfa-30359	11	7	instituto	instituto	PROPN
cjfa-30359	11	8	politecnico	politecnico	PROPN
cjfa-30359	11	9	de	de	PROPN
cjfa-30359	11	10	beja	beja	PROPN
cjfa-30359	11	11	,	,	PUNCT
cjfa-30359	11	12	portugal	portugal	PROPN
cjfa-30359	11	13	prof	prof	PROPN
cjfa-30359	11	14	.	.	PUNCT
cjfa-30359	12	1	małgorzata	małgorzata	PROPN
cjfa-30359	12	2	zaleska	zaleska	PROPN
cjfa-30359	12	3	,	,	PUNCT
cjfa-30359	12	4	warsaw	warsaw	PROPN
cjfa-30359	12	5	school	school	NOUN
cjfa-30359	12	6	of	of	ADP
cjfa-30359	12	7	economics	economic	NOUN
cjfa-30359	12	8	,	,	PUNCT
cjfa-30359	12	9	poland	poland	PROPN
cjfa-30359	12	10	prof	prof	PROPN
cjfa-30359	12	11	.	.	PUNCT
cjfa-30359	13	1	monika	monika	PROPN
cjfa-30359	13	2	marcinkowska	marcinkowska	PROPN
cjfa-30359	13	3	,	,	PUNCT
cjfa-30359	13	4	university	university	PROPN
cjfa-30359	13	5	of	of	ADP
cjfa-30359	13	6	lodz	lodz	PROPN
cjfa-30359	13	7	,	,	PUNCT
cjfa-30359	13	8	poland	poland	PROPN
cjfa-30359	13	9	prof	prof	PROPN
cjfa-30359	13	10	.	.	PUNCT
cjfa-30359	14	1	david	david	PROPN
cjfa-30359	14	2	naranjo	naranjo	PROPN
cjfa-30359	14	3	-	-	PUNCT
cjfa-30359	14	4	gil	gil	PROPN
cjfa-30359	14	5	,	,	PUNCT
cjfa-30359	14	6	universidad	universidad	PROPN
cjfa-30359	14	7	pablo	pablo	PROPN
cjfa-30359	14	8	de	de	PROPN
cjfa-30359	14	9	olavide	olavide	PROPN
cjfa-30359	14	10	,	,	PUNCT
cjfa-30359	14	11	sevilla	sevilla	PROPN
cjfa-30359	14	12	,	,	PUNCT
cjfa-30359	14	13	spain	spain	PROPN
cjfa-30359	14	14	prof	prof	PROPN
cjfa-30359	14	15	.	.	PUNCT
cjfa-30359	15	1	christiane	christiane	PROPN
cjfa-30359	15	2	goodfellow	goodfellow	PROPN
cjfa-30359	15	3	,	,	PUNCT
cjfa-30359	15	4	jade	jade	NOUN
cjfa-30359	15	5	hochschule	hochschule	PROPN
cjfa-30359	15	6	wilhelmshaven	wilhelmshaven	PROPN
cjfa-30359	15	7	,	,	PUNCT
cjfa-30359	15	8	germany	germany	PROPN
cjfa-30359	15	9	s	s	PROPN
cjfa-30359	15	10	t	t	PROPN
cjfa-30359	15	11	a	a	DET
cjfa-30359	15	12	t	t	NOUN
cjfa-30359	16	1	i	i	PRON
cjfa-30359	16	2	s	s	VERB
cjfa-30359	16	3	t	t	X
cjfa-30359	17	1	i	i	PRON
cjfa-30359	17	2	c	c	VERB
cjfa-30359	17	3	a	a	DET
cjfa-30359	17	4	l	l	NOUN
cjfa-30359	17	5	e	e	NOUN
cjfa-30359	18	1	d	d	NOUN
cjfa-30359	18	2	i	i	PRON
cjfa-30359	18	3	t	t	X
cjfa-30359	19	1	o	o	NOUN
cjfa-30359	20	1	r	r	NOUN
cjfa-30359	20	2	:	:	PUNCT
cjfa-30359	20	3	dr	dr	PROPN
cjfa-30359	20	4	hab	hab	PROPN
cjfa-30359	20	5	.	.	PUNCT
cjfa-30359	21	1	piotr	piotr	PROPN
cjfa-30359	21	2	fiszeder	fiszeder	PROPN
cjfa-30359	21	3	,	,	PUNCT
cjfa-30359	21	4	prof	prof	NOUN
cjfa-30359	21	5	.	.	PUNCT
cjfa-30359	22	1	umk	umk	PROPN
cjfa-30359	22	2	e	e	PROPN
cjfa-30359	22	3	n	n	CCONJ
cjfa-30359	22	4	g	g	NOUN
cjfa-30359	22	5	l	l	NOUN
cjfa-30359	23	1	i	i	PRON
cjfa-30359	23	2	s	s	VERB
cjfa-30359	23	3	h	h	NOUN
cjfa-30359	23	4	p	p	NOUN
cjfa-30359	23	5	r	r	NOUN
cjfa-30359	24	1	o	o	NOUN
cjfa-30359	24	2	o	o	X
cjfa-30359	24	3	f	f	X
cjfa-30359	24	4	r	r	NOUN
cjfa-30359	24	5	e	e	PROPN
cjfa-30359	24	6	a	a	X
cjfa-30359	24	7	d	d	X
cjfa-30359	24	8	e	e	NOUN
cjfa-30359	24	9	r	r	NOUN
cjfa-30359	24	10	:	:	PUNCT
cjfa-30359	24	11	dr	dr	PROPN
cjfa-30359	24	12	hab	hab	PROPN
cjfa-30359	24	13	.	.	PUNCT
cjfa-30359	25	1	richard	richard	PROPN
cjfa-30359	25	2	nicholls	nicholls	PROPN
cjfa-30359	25	3	,	,	PUNCT
cjfa-30359	25	4	mgr	mgr	PROPN
cjfa-30359	25	5	hazel	hazel	PROPN
cjfa-30359	25	6	pearson	pearson	PROPN
cjfa-30359	25	7	subject	subject	PROPN
cjfa-30359	25	8	editors	editor	NOUN
cjfa-30359	25	9	a	a	DET
cjfa-30359	25	10	c	c	NOUN
cjfa-30359	25	11	c	c	NOUN
cjfa-30359	25	12	o	o	X
cjfa-30359	25	13	u	u	NOUN
cjfa-30359	25	14	n	n	ADP
cjfa-30359	25	15	t	t	NOUN
cjfa-30359	26	1	i	i	PRON
cjfa-30359	26	2	n	n	PRON
cjfa-30359	26	3	g	g	NOUN
cjfa-30359	26	4	:	:	PUNCT
cjfa-30359	26	5	prof	prof	PROPN
cjfa-30359	26	6	.	.	PUNCT
cjfa-30359	27	1	dr	dr	PROPN
cjfa-30359	27	2	hab	hab	PROPN
cjfa-30359	27	3	.	.	PUNCT
cjfa-30359	28	1	sławomir	sławomir	PROPN
cjfa-30359	29	1	sojak	sojak	PROPN
cjfa-30359	29	2	f	f	PROPN
cjfa-30359	30	1	i	i	PRON
cjfa-30359	30	2	n	n	PROPN
cjfa-30359	30	3	a	a	DET
cjfa-30359	30	4	n	n	NOUN
cjfa-30359	30	5	c	c	NOUN
cjfa-30359	30	6	e	e	NOUN
cjfa-30359	30	7	:	:	PUNCT
cjfa-30359	30	8	prof	prof	PROPN
cjfa-30359	30	9	.	.	PUNCT
cjfa-30359	31	1	dr	dr	PROPN
cjfa-30359	31	2	hab	hab	PROPN
cjfa-30359	31	3	.	.	PUNCT
cjfa-30359	32	1	danuta	danuta	VERB
cjfa-30359	32	2	dziawgo	dziawgo	PROPN
cjfa-30359	32	3	b	b	PROPN
cjfa-30359	32	4	e	e	X
cjfa-30359	32	5	h	h	NOUN
cjfa-30359	32	6	a	a	PRON
cjfa-30359	33	1	v	v	NOUN
cjfa-30359	34	1	i	i	PRON
cjfa-30359	35	1	o	o	NOUN
cjfa-30359	35	2	r	r	NOUN
cjfa-30359	35	3	a	a	PROPN
cjfa-30359	35	4	l	l	NOUN
cjfa-30359	35	5	f	f	X
cjfa-30359	36	1	i	i	PRON
cjfa-30359	36	2	n	n	PROPN
cjfa-30359	36	3	a	a	PRON
cjfa-30359	36	4	n	n	NOUN
cjfa-30359	36	5	c	c	NOUN
cjfa-30359	36	6	e	e	NOUN
cjfa-30359	36	7	a	a	PROPN
cjfa-30359	36	8	n	n	NOUN
cjfa-30359	37	1	d	d	NOUN
cjfa-30359	37	2	f	f	PROPN
cjfa-30359	38	1	i	i	PRON
cjfa-30359	38	2	n	n	PROPN
cjfa-30359	38	3	a	a	PRON
cjfa-30359	38	4	n	n	NOUN
cjfa-30359	38	5	c	c	NOUN
cjfa-30359	38	6	i	i	PRON
cjfa-30359	38	7	a	a	DET
cjfa-30359	38	8	l	l	NOUN
cjfa-30359	38	9	e	e	NOUN
cjfa-30359	38	10	n	n	CCONJ
cjfa-30359	38	11	g	g	NOUN
cjfa-30359	38	12	e	e	X
cjfa-30359	38	13	e	e	X
cjfa-30359	38	14	n	n	PROPN
cjfa-30359	38	15	e	e	NOUN
cjfa-30359	38	16	r	r	NOUN
cjfa-30359	38	17	i	i	PRON
cjfa-30359	38	18	n	n	PRON
cjfa-30359	38	19	g	g	NOUN
cjfa-30359	38	20	:	:	PUNCT
cjfa-30359	38	21	prof	prof	PROPN
cjfa-30359	38	22	.	.	PUNCT
cjfa-30359	39	1	dr	dr	PROPN
cjfa-30359	39	2	hab	hab	PROPN
cjfa-30359	39	3	.	.	PUNCT
cjfa-30359	40	1	józef	józef	ADJ
cjfa-30359	40	2	stawicki	stawicki	PROPN
cjfa-30359	40	3	list	list	NOUN
cjfa-30359	40	4	of	of	ADP
cjfa-30359	40	5	reviewers	reviewer	NOUN
cjfa-30359	40	6	prof	prof	PROPN
cjfa-30359	40	7	.	.	PUNCT
cjfa-30359	41	1	domagoja	domagoja	PROPN
cjfa-30359	41	2	buljan	buljan	PROPN
cjfa-30359	41	3	barbača	barbača	PROPN
cjfa-30359	41	4	,	,	PUNCT
cjfa-30359	41	5	university	university	NOUN
cjfa-30359	41	6	of	of	ADP
cjfa-30359	41	7	split	split	NOUN
cjfa-30359	41	8	,	,	PUNCT
cjfa-30359	41	9	croatia	croatia	PROPN
cjfa-30359	41	10	prof	prof	PROPN
cjfa-30359	41	11	.	.	PUNCT
cjfa-30359	42	1	andrzej	andrzej	PROPN
cjfa-30359	42	2	buszko	buszko	PROPN
cjfa-30359	42	3	,	,	PUNCT
cjfa-30359	42	4	university	university	NOUN
cjfa-30359	42	5	of	of	ADP
cjfa-30359	42	6	warmia	warmia	NOUN
cjfa-30359	42	7	and	and	CCONJ
cjfa-30359	42	8	mazury	mazury	NOUN
cjfa-30359	42	9	in	in	ADP
cjfa-30359	42	10	olsztyn	olsztyn	PROPN
cjfa-30359	42	11	,	,	PUNCT
cjfa-30359	42	12	poland	poland	PROPN
cjfa-30359	42	13	prof	prof	PROPN
cjfa-30359	42	14	.	.	PUNCT
cjfa-30359	43	1	josé	josé	PROPN
cjfa-30359	43	2	raúl	raúl	PROPN
cjfa-30359	43	3	canay	canay	NOUN
cjfa-30359	43	4	-	-	PUNCT
cjfa-30359	43	5	pazos	pazos	NOUN
cjfa-30359	43	6	,	,	PUNCT
cjfa-30359	43	7	universidade	universidade	PROPN
cjfa-30359	43	8	de	de	PROPN
cjfa-30359	43	9	santiago	santiago	PROPN
cjfa-30359	43	10	de	de	PROPN
cjfa-30359	43	11	compostela	compostela	PROPN
cjfa-30359	43	12	,	,	PUNCT
cjfa-30359	43	13	spain	spain	PROPN
cjfa-30359	43	14	prof	prof	PROPN
cjfa-30359	43	15	.	.	PUNCT
cjfa-30359	44	1	nicola	nicola	PROPN
cjfa-30359	44	2	giuseppe	giuseppe	PROPN
cjfa-30359	44	3	castellano	castellano	PROPN
cjfa-30359	44	4	,	,	PUNCT
cjfa-30359	44	5	university	university	NOUN
cjfa-30359	44	6	of	of	ADP
cjfa-30359	44	7	macerata	macerata	PROPN
cjfa-30359	44	8	,	,	PUNCT
cjfa-30359	44	9	italy	italy	PROPN
cjfa-30359	44	10	prof	prof	PROPN
cjfa-30359	44	11	.	.	PUNCT
cjfa-30359	45	1	andrzej	andrzej	PROPN
cjfa-30359	45	2	cwynar	cwynar	PROPN
cjfa-30359	45	3	,	,	PUNCT
cjfa-30359	45	4	university	university	NOUN
cjfa-30359	45	5	of	of	ADP
cjfa-30359	45	6	economics	economic	NOUN
cjfa-30359	45	7	and	and	CCONJ
cjfa-30359	45	8	innovation	innovation	NOUN
cjfa-30359	45	9	,	,	PUNCT
cjfa-30359	45	10	poland	poland	PROPN
cjfa-30359	45	11	prof	prof	PROPN
cjfa-30359	45	12	.	.	PROPN
cjfa-30359	46	1	catherine	catherine	PROPN
cjfa-30359	46	2	deffains	deffains	PROPN
cjfa-30359	46	3	-	-	PUNCT
cjfa-30359	46	4	crapsky	crapsky	PROPN
cjfa-30359	46	5	,	,	PUNCT
cjfa-30359	46	6	université	université	PROPN
cjfa-30359	46	7	d’angers	d’anger	NOUN
cjfa-30359	46	8	,	,	PUNCT
cjfa-30359	46	9	france	france	PROPN
cjfa-30359	46	10	prof	prof	PROPN
cjfa-30359	46	11	.	.	PUNCT
cjfa-30359	47	1	jerzy	jerzy	PROPN
cjfa-30359	47	2	gierusz	gierusz	PROPN
cjfa-30359	47	3	,	,	PUNCT
cjfa-30359	47	4	gdansk	gdansk	PROPN
cjfa-30359	47	5	university	university	PROPN
cjfa-30359	47	6	,	,	PUNCT
cjfa-30359	47	7	poland	poland	PROPN
cjfa-30359	47	8	prof	prof	PROPN
cjfa-30359	47	9	.	.	PUNCT
cjfa-30359	48	1	dirk	dirk	PROPN
cjfa-30359	48	2	kiesewetter	kiesewetter	PROPN
cjfa-30359	48	3	,	,	PUNCT
cjfa-30359	48	4	julius	julius	PROPN
cjfa-30359	48	5	-	-	PUNCT
cjfa-30359	48	6	maximilians	maximilians	PROPN
cjfa-30359	48	7	-	-	PUNCT
cjfa-30359	48	8	universität	universität	ADJ
cjfa-30359	48	9	würzburg	würzburg	NOUN
cjfa-30359	48	10	,	,	PUNCT
cjfa-30359	48	11	germany	germany	PROPN
cjfa-30359	48	12	prof	prof	PROPN
cjfa-30359	48	13	.	.	PUNCT
cjfa-30359	49	1	natalia	natalia	PROPN
cjfa-30359	49	2	konovalova	konovalova	PROPN
cjfa-30359	49	3	,	,	PUNCT
cjfa-30359	49	4	riseba	riseba	PROPN
cjfa-30359	49	5	university	university	NOUN
cjfa-30359	49	6	,	,	PUNCT
cjfa-30359	49	7	riga	riga	PROPN
cjfa-30359	49	8	,	,	PUNCT
cjfa-30359	49	9	latvia	latvia	PROPN
cjfa-30359	49	10	prof	prof	PROPN
cjfa-30359	49	11	.	.	PUNCT
cjfa-30359	50	1	zbigniew	zbigniew	PROPN
cjfa-30359	50	2	krysiak	krysiak	PROPN
cjfa-30359	50	3	,	,	PUNCT
cjfa-30359	50	4	warsaw	warsaw	PROPN
cjfa-30359	50	5	school	school	NOUN
cjfa-30359	50	6	of	of	ADP
cjfa-30359	50	7	economics	economic	NOUN
cjfa-30359	50	8	,	,	PUNCT
cjfa-30359	50	9	poland	poland	PROPN
cjfa-30359	50	10	prof	prof	PROPN
cjfa-30359	50	11	.	.	PUNCT
cjfa-30359	51	1	nicoletta	nicoletta	PROPN
cjfa-30359	51	2	marinelli	marinelli	PROPN
cjfa-30359	51	3	,	,	PUNCT
cjfa-30359	51	4	university	university	NOUN
cjfa-30359	51	5	of	of	ADP
cjfa-30359	51	6	macerata	macerata	PROPN
cjfa-30359	51	7	,	,	PUNCT
cjfa-30359	51	8	italy	italy	PROPN
cjfa-30359	51	9	prof	prof	PROPN
cjfa-30359	51	10	.	.	PUNCT
cjfa-30359	52	1	lyudmila	lyudmila	PROPN
cjfa-30359	52	2	mihaylova	mihaylova	PROPN
cjfa-30359	52	3	,	,	PUNCT
cjfa-30359	52	4	university	university	NOUN
cjfa-30359	52	5	of	of	ADP
cjfa-30359	52	6	ruse	ruse	NOUN
cjfa-30359	52	7	,	,	PUNCT
cjfa-30359	52	8	bulgaria	bulgaria	PROPN
cjfa-30359	52	9	prof	prof	PROPN
cjfa-30359	52	10	.	.	PUNCT
cjfa-30359	53	1	ewa	ewa	PROPN
cjfa-30359	53	2	miklaszewska	miklaszewska	PROPN
cjfa-30359	53	3	,	,	PUNCT
cjfa-30359	53	4	cracow	cracow	PROPN
cjfa-30359	53	5	university	university	PROPN
cjfa-30359	53	6	of	of	ADP
cjfa-30359	53	7	economics	economic	NOUN
cjfa-30359	53	8	,	,	PUNCT
cjfa-30359	53	9	poland	poland	PROPN
cjfa-30359	53	10	prof	prof	PROPN
cjfa-30359	53	11	.	.	PROPN
cjfa-30359	54	1	emil	emil	PROPN
cjfa-30359	54	2	papazov	papazov	PROPN
cjfa-30359	54	3	,	,	PUNCT
cjfa-30359	54	4	university	university	NOUN
cjfa-30359	54	5	of	of	ADP
cjfa-30359	54	6	national	national	ADJ
cjfa-30359	54	7	and	and	CCONJ
cjfa-30359	54	8	world	world	NOUN
cjfa-30359	54	9	economy	economy	NOUN
cjfa-30359	54	10	,	,	PUNCT
cjfa-30359	54	11	sofia	sofia	PROPN
cjfa-30359	54	12	,	,	PUNCT
cjfa-30359	54	13	bulgaria	bulgaria	PROPN
cjfa-30359	54	14	prof	prof	PROPN
cjfa-30359	54	15	.	.	PUNCT
cjfa-30359	55	1	ángel	ángel	PROPN
cjfa-30359	55	2	peiró	peiró	PROPN
cjfa-30359	55	3	signes	signes	PROPN
cjfa-30359	55	4	,	,	PUNCT
cjfa-30359	55	5	universidad	universidad	PROPN
cjfa-30359	55	6	politécnica	politécnica	PROPN
cjfa-30359	55	7	de	de	PROPN
cjfa-30359	55	8	valencia	valencia	PROPN
cjfa-30359	55	9	,	,	PUNCT
cjfa-30359	55	10	spain	spain	PROPN
cjfa-30359	55	11	prof	prof	PROPN
cjfa-30359	55	12	.	.	PROPN
cjfa-30359	56	1	adalmiro	adalmiro	PROPN
cjfa-30359	56	2	pereira	pereira	PROPN
cjfa-30359	56	3	,	,	PUNCT
cjfa-30359	56	4	politécnico	politécnico	NOUN
cjfa-30359	56	5	do	do	AUX
cjfa-30359	56	6	porto	porto	PROPN
cjfa-30359	56	7	,	,	PUNCT
cjfa-30359	56	8	portugal	portugal	PROPN
cjfa-30359	56	9	prof	prof	PROPN
cjfa-30359	56	10	.	.	PUNCT
cjfa-30359	57	1	wojciech	wojciech	PROPN
cjfa-30359	57	2	piotrowicz	piotrowicz	PROPN
cjfa-30359	57	3	,	,	PUNCT
cjfa-30359	57	4	university	university	NOUN
cjfa-30359	57	5	of	of	ADP
cjfa-30359	57	6	oxford	oxford	PROPN
cjfa-30359	57	7	,	,	PUNCT
cjfa-30359	57	8	great	great	ADJ
cjfa-30359	57	9	britain	britain	PROPN
cjfa-30359	57	10	prof	prof	PROPN
cjfa-30359	57	11	.	.	PUNCT
cjfa-30359	58	1	maria	maria	PROPN
cjfa-30359	58	2	del	del	PROPN
cjfa-30359	58	3	val	val	PROPN
cjfa-30359	58	4	segarra	segarra	PROPN
cjfa-30359	58	5	-oña	-oña	PROPN
cjfa-30359	58	6	,	,	PUNCT
cjfa-30359	58	7	universidad	universidad	PROPN
cjfa-30359	58	8	politécnica	politécnica	PROPN
cjfa-30359	58	9	de	de	PROPN
cjfa-30359	58	10	valencia	valencia	PROPN
cjfa-30359	58	11	,	,	PUNCT
cjfa-30359	58	12	spain	spain	PROPN
cjfa-30359	58	13	prof	prof	PROPN
cjfa-30359	58	14	.	.	PUNCT
cjfa-30359	59	1	waldemar	waldemar	PROPN
cjfa-30359	59	2	tarczyński	tarczyński	PROPN
cjfa-30359	59	3	,	,	PUNCT
cjfa-30359	59	4	szczecin	szczecin	PROPN
cjfa-30359	59	5	university	university	PROPN
cjfa-30359	59	6	,	,	PUNCT
cjfa-30359	59	7	poland	poland	PROPN
cjfa-30359	59	8	prof	prof	PROPN
cjfa-30359	59	9	.	.	PUNCT
cjfa-30359	60	1	gerard	gerard	PROPN
cjfa-30359	60	2	olivar	olivar	PROPN
cjfa-30359	60	3	tost	tost	PROPN
cjfa-30359	60	4	,	,	PUNCT
cjfa-30359	60	5	national	national	ADJ
cjfa-30359	60	6	university	university	PROPN
cjfa-30359	60	7	of	of	ADP
cjfa-30359	60	8	colombia	colombia	PROPN
cjfa-30359	60	9	,	,	PUNCT
cjfa-30359	60	10	colombia	colombia	PROPN
cjfa-30359	60	11	prof	prof	PROPN
cjfa-30359	60	12	.	.	PUNCT
cjfa-30359	61	1	jan	jan	PROPN
cjfa-30359	61	2	turyna	turyna	PROPN
cjfa-30359	61	3	,	,	PUNCT
cjfa-30359	61	4	warsaw	warsaw	PROPN
cjfa-30359	61	5	university	university	PROPN
cjfa-30359	61	6	,	,	PUNCT
cjfa-30359	61	7	poland	poland	PROPN
cjfa-30359	61	8	prof	prof	PROPN
cjfa-30359	61	9	.	.	PUNCT
cjfa-30359	62	1	maciej	maciej	PROPN
cjfa-30359	62	2	wiatr	wiatr	PROPN
cjfa-30359	62	3	,	,	PUNCT
cjfa-30359	62	4	warsaw	warsaw	PROPN
cjfa-30359	62	5	school	school	NOUN
cjfa-30359	62	6	of	of	ADP
cjfa-30359	62	7	economics	economic	NOUN
cjfa-30359	62	8	,	,	PUNCT
cjfa-30359	62	9	poland	poland	PROPN
cjfa-30359	62	10	prof	prof	PROPN
cjfa-30359	62	11	.	.	PUNCT
cjfa-30359	63	1	joanna	joanna	PROPN
cjfa-30359	63	2	wielgórska	wielgórska	PROPN
cjfa-30359	63	3	-	-	PUNCT
cjfa-30359	63	4	leszczyńska	leszczyńska	PROPN
cjfa-30359	63	5	,	,	PUNCT
cjfa-30359	63	6	warsaw	warsaw	PROPN
cjfa-30359	63	7	school	school	NOUN
cjfa-30359	63	8	of	of	ADP
cjfa-30359	63	9	economics	economic	NOUN
cjfa-30359	63	10	,	,	PUNCT
cjfa-30359	63	11	poland	poland	PROPN
cjfa-30359	63	12	prof	prof	PROPN
cjfa-30359	63	13	.	.	PUNCT
cjfa-30359	64	1	siniša	siniša	PROPN
cjfa-30359	64	2	zarić	zarić	PROPN
cjfa-30359	64	3	,	,	PUNCT
cjfa-30359	64	4	university	university	PROPN
cjfa-30359	64	5	of	of	ADP
cjfa-30359	64	6	belgrade	belgrade	PROPN
cjfa-30359	64	7	,	,	PUNCT
cjfa-30359	64	8	serbia	serbia	PROPN
cjfa-30359	64	9	dr	dr	PROPN
cjfa-30359	64	10	tomáš	tomáš	PROPN
cjfa-30359	64	11	heryán	heryán	PROPN
cjfa-30359	64	12	,	,	PUNCT
cjfa-30359	64	13	silesian	silesian	ADJ
cjfa-30359	64	14	university	university	NOUN
cjfa-30359	64	15	,	,	PUNCT
cjfa-30359	64	16	school	school	NOUN
cjfa-30359	64	17	of	of	ADP
cjfa-30359	64	18	business	business	PROPN
cjfa-30359	64	19	administration	administration	PROPN
cjfa-30359	64	20	,	,	PUNCT
cjfa-30359	64	21	czech	czech	PROPN
cjfa-30359	64	22	republic	republic	NOUN
cjfa-30359	64	23	c	c	NOUN
cjfa-30359	65	1	o	o	NOUN
cjfa-30359	65	2	v	v	NOUN
cjfa-30359	65	3	e	e	NOUN
cjfa-30359	65	4	r	r	NOUN
cjfa-30359	65	5	d	d	X
cjfa-30359	65	6	e	e	X
cjfa-30359	65	7	s	s	VERB
cjfa-30359	65	8	i	i	PRON
cjfa-30359	65	9	g	g	NOUN
cjfa-30359	65	10	n	n	PROPN
cjfa-30359	65	11	:	:	PUNCT
cjfa-30359	65	12	żaneta	żaneta	NOUN
cjfa-30359	65	13	dziawgo	dziawgo	ADV
cjfa-30359	65	14	the	the	DET
cjfa-30359	65	15	primary	primary	ADJ
cjfa-30359	65	16	version	version	NOUN
cjfa-30359	65	17	of	of	ADP
cjfa-30359	65	18	the	the	DET
cjfa-30359	65	19	journal	journal	NOUN
cjfa-30359	65	20	is	be	AUX
cjfa-30359	65	21	the	the	DET
cjfa-30359	65	22	on	on	ADP
cjfa-30359	65	23	-	-	PUNCT
cjfa-30359	65	24	line	line	NOUN
cjfa-30359	65	25	version	version	NOUN
cjfa-30359	65	26	(	(	PUNCT
cjfa-30359	65	27	www.cjfa.umk.pl	www.cjfa.umk.pl	NOUN
cjfa-30359	65	28	)	)	PUNCT
cjfa-30359	65	29	,	,	PUNCT
cjfa-30359	65	30	however	however	ADV
cjfa-30359	65	31	the	the	DET
cjfa-30359	65	32	journal	journal	NOUN
cjfa-30359	65	33	is	be	AUX
cjfa-30359	65	34	available	available	ADJ
cjfa-30359	65	35	both	both	PRON
cjfa-30359	65	36	in	in	ADP
cjfa-30359	65	37	print	print	NOUN
cjfa-30359	65	38	and	and	CCONJ
cjfa-30359	65	39	electronic	electronic	ADJ
cjfa-30359	65	40	form	form	NOUN
cjfa-30359	65	41	.	.	PUNCT
cjfa-30359	66	1	e	e	X
cjfa-30359	66	2	-	-	PUNCT
cjfa-30359	66	3	issn	issn	ADJ
cjfa-30359	66	4	:	:	PUNCT
cjfa-30359	66	5	2300	2300	NUM
cjfa-30359	66	6	-	-	SYM
cjfa-30359	66	7	3065	3065	NUM
cjfa-30359	66	8	p	p	NOUN
cjfa-30359	66	9	-	-	PUNCT
cjfa-30359	66	10	issn	issn	NOUN
cjfa-30359	66	11	:	:	PUNCT
cjfa-30359	66	12	2300	2300	NUM
cjfa-30359	66	13	-	-	SYM
cjfa-30359	66	14	1240	1240	NUM
cjfa-30359	66	15	czasopismo	czasopismo	PROPN
cjfa-30359	66	16	jest	jest	PROPN
cjfa-30359	66	17	wydawane	wydawane	NOUN
cjfa-30359	66	18	na	na	INTJ
cjfa-30359	66	19	zasadach	zasadach	PROPN
cjfa-30359	66	20	licencji	licencji	VERB
cjfa-30359	66	21	niewyłącznej	niewyłącznej	PROPN
cjfa-30359	66	22	creative	creative	ADJ
cjfa-30359	66	23	commons	common	NOUN
cjfa-30359	67	1	i	i	PRON
cjfa-30359	67	2	dystrybuowane	dystrybuowane	VERB
cjfa-30359	67	3	w	w	PROPN
cjfa-30359	67	4	wersji	wersji	NOUN
cjfa-30359	67	5	elektronicznej	elektronicznej	NOUN
cjfa-30359	67	6	open	open	ADJ
cjfa-30359	67	7	acceses	accese	NOUN
cjfa-30359	67	8	poprzez	poprzez	VERB
cjfa-30359	67	9	platformę	platformę	NOUN
cjfa-30359	67	10	czasopism	czasopism	NOUN
cjfa-30359	67	11	umk	umk	NOUN
cjfa-30359	67	12	.	.	PUNCT
cjfa-30359	68	1	wersja	wersja	ADJ
cjfa-30359	68	2	papierowa	papierowa	PROPN
cjfa-30359	68	3	jest	jest	NOUN
cjfa-30359	68	4	dostępna	dostępna	PROPN
cjfa-30359	68	5	w	w	PROPN
cjfa-30359	68	6	druku	druku	NOUN
cjfa-30359	68	7	na	na	PART
cjfa-30359	68	8	żądanie	żądanie	VERB
cjfa-30359	68	9	na	na	PART
cjfa-30359	68	10	stronie	stronie	PROPN
cjfa-30359	68	11	internetowej	internetowej	PROPN
cjfa-30359	68	12	wydawnictwa	wydawnictwa	NOUN
cjfa-30359	69	1	www.wydawnictwoumk.pl	www.wydawnictwoumk.pl	PROPN
cjfa-30359	69	2	©	©	PROPN
cjfa-30359	69	3	2019	2019	NUM
cjfa-30359	69	4	copyright	copyright	NOUN
cjfa-30359	69	5	by	by	ADP
cjfa-30359	69	6	uniwersytet	uniwersytet	PROPN
cjfa-30359	69	7	mikołaja	mikołaja	PROPN
cjfa-30359	69	8	kopernika	kopernika	PROPN
cjfa-30359	69	9	toruń	toruń	PROPN
cjfa-30359	69	10	2019	2019	NUM
cjfa-30359	69	11	icv	icv	PROPN
cjfa-30359	69	12	2018	2018	NUM
cjfa-30359	69	13	:	:	PUNCT
cjfa-30359	69	14	100.00	100.00	NUM
cjfa-30359	69	15	address	address	NOUN
cjfa-30359	69	16	of	of	ADP
cjfa-30359	69	17	the	the	DET
cjfa-30359	69	18	publisher	publisher	PROPN
cjfa-30359	69	19	nicolaus	nicolaus	PROPN
cjfa-30359	69	20	copernicus	copernicus	PROPN
cjfa-30359	69	21	university	university	PROPN
cjfa-30359	69	22	in	in	ADP
cjfa-30359	69	23	toruń	toruń	PROPN
cjfa-30359	69	24	,	,	PUNCT
cjfa-30359	69	25	gagarina	gagarina	NOUN
cjfa-30359	69	26	11	11	NUM
cjfa-30359	69	27	,	,	PUNCT
cjfa-30359	69	28	87	87	NUM
cjfa-30359	69	29	-	-	SYM
cjfa-30359	69	30	100	100	NUM
cjfa-30359	69	31	toruń	toruń	NOUN
cjfa-30359	69	32	,	,	PUNCT
cjfa-30359	69	33	phone	phone	NOUN
cjfa-30359	69	34	:	:	PUNCT
cjfa-30359	69	35	+48	+48	NUM
cjfa-30359	69	36	56	56	NUM
cjfa-30359	69	37	611	611	NUM
cjfa-30359	69	38	40	40	NUM
cjfa-30359	69	39	10	10	NUM
cjfa-30359	69	40	kontakt@umk.pl	kontakt@umk.pl	ADV
cjfa-30359	69	41	,	,	PUNCT
cjfa-30359	69	42	www.umk.pl	www.umk.pl	PROPN
cjfa-30359	69	43	print	print	NOUN
cjfa-30359	69	44	:	:	PUNCT
cjfa-30359	69	45	drukarnia	drukarnia	PROPN
cjfa-30359	69	46	wn	wn	PROPN
cjfa-30359	69	47	umk	umk	PROPN
cjfa-30359	69	48	editorial	editorial	ADJ
cjfa-30359	69	49	office	office	NOUN
cjfa-30359	69	50	gagarina	gagarina	NOUN
cjfa-30359	69	51	13a	13a	PROPN
cjfa-30359	69	52	,	,	PUNCT
cjfa-30359	69	53	87	87	NUM
cjfa-30359	69	54	-	-	SYM
cjfa-30359	69	55	100	100	NUM
cjfa-30359	69	56	toruń	toruń	NOUN
cjfa-30359	69	57	,	,	PUNCT
cjfa-30359	69	58	phone	phone	NOUN
cjfa-30359	69	59	:	:	PUNCT
cjfa-30359	69	60	+	+	CCONJ
cjfa-30359	69	61	48	48	NUM
cjfa-30359	69	62	56	56	NUM
cjfa-30359	69	63	611	611	NUM
cjfa-30359	69	64	46	46	NUM
cjfa-30359	69	65	34	34	NUM
cjfa-30359	69	66	(	(	PUNCT
cjfa-30359	69	67	mgr	mgr	PROPN
cjfa-30359	69	68	agnieszka	agnieszka	PROPN
cjfa-30359	69	69	żołądkiewicz	żołądkiewicz	PROPN
cjfa-30359	69	70	-	-	PUNCT
cjfa-30359	69	71	kuzioła	kuzioła	PROPN
cjfa-30359	69	72	)	)	PUNCT
cjfa-30359	69	73	,	,	PUNCT
cjfa-30359	69	74	fax	fax	NOUN
cjfa-30359	69	75	:	:	PUNCT
cjfa-30359	69	76	+48	+48	NUM
cjfa-30359	69	77	56	56	NUM
cjfa-30359	69	78	654	654	NUM
cjfa-30359	69	79	24	24	NUM
cjfa-30359	69	80	93	93	NUM
cjfa-30359	69	81	cjfa@umk.pl	cjfa@umk.pl	PROPN
cjfa-30359	69	82	,	,	PUNCT
cjfa-30359	69	83	www.cjfa.umk.pl	www.cjfa.umk.pl	NOUN
cjfa-30359	69	84	table	table	NOUN
cjfa-30359	69	85	of	of	ADP
cjfa-30359	69	86	contents	content	NOUN
cjfa-30359	69	87	tajudeen	tajudeen	NOUN
cjfa-30359	69	88	adejare	adejare	NOUN
cjfa-30359	69	89	adegbite	adegbite	ADV
cjfa-30359	69	90	,	,	PUNCT
cjfa-30359	69	91	mustapha	mustapha	PROPN
cjfa-30359	69	92	bojuwon	bojuwon	PROPN
cjfa-30359	69	93	,	,	PUNCT
cjfa-30359	69	94	adenike	adenike	ADP
cjfa-30359	69	95	foluke	foluke	NOUN
cjfa-30359	69	96	adegbite	adegbite	ADP
cjfa-30359	69	97	the	the	DET
cjfa-30359	69	98	impact	impact	NOUN
cjfa-30359	69	99	of	of	ADP
cjfa-30359	69	100	ict	ict	PROPN
cjfa-30359	69	101	on	on	ADP
cjfa-30359	69	102	taxation	taxation	NOUN
cjfa-30359	69	103	:	:	PUNCT
cjfa-30359	69	104	evidence	evidence	NOUN
cjfa-30359	69	105	from	from	ADP
cjfa-30359	69	106	oyo	oyo	NOUN
cjfa-30359	69	107	state	state	NOUN
cjfa-30359	69	108	..............................................	..............................................	PUNCT
cjfa-30359	69	109	7	7	NUM
cjfa-30359	69	110	ansita	ansita	NOUN
cjfa-30359	69	111	aggarwal	aggarwal	NOUN
cjfa-30359	69	112	,	,	PUNCT
cjfa-30359	69	113	satya	satya	PROPN
cjfa-30359	69	114	ranjan	ranjan	PROPN
cjfa-30359	69	115	acharya	acharya	PROPN
cjfa-30359	69	116	choosing	choose	VERB
cjfa-30359	69	117	equity	equity	NOUN
cjfa-30359	69	118	as	as	ADP
cjfa-30359	69	119	a	a	DET
cjfa-30359	69	120	source	source	NOUN
cjfa-30359	69	121	of	of	ADP
cjfa-30359	69	122	finance	finance	NOUN
cjfa-30359	69	123	:	:	PUNCT
cjfa-30359	69	124	perception	perception	NOUN
cjfa-30359	69	125	of	of	ADP
cjfa-30359	69	126	sme	sme	PROPN
cjfa-30359	69	127	promoters	promoter	NOUN
cjfa-30359	69	128	.....................	.....................	PUNCT
cjfa-30359	69	129	27	27	NUM
cjfa-30359	69	130	ansita	ansita	NOUN
cjfa-30359	69	131	aggarwal	aggarwal	NOUN
cjfa-30359	69	132	,	,	PUNCT
cjfa-30359	69	133	satya	satya	PROPN
cjfa-30359	69	134	ranjan	ranjan	PROPN
cjfa-30359	69	135	acharya	acharya	PROPN
cjfa-30359	69	136	impact	impact	NOUN
cjfa-30359	69	137	on	on	ADP
cjfa-30359	69	138	capital	capital	NOUN
cjfa-30359	69	139	structure	structure	NOUN
cjfa-30359	69	140	decision	decision	NOUN
cjfa-30359	69	141	making	make	VERB
cjfa-30359	69	142	:	:	PUNCT
cjfa-30359	69	143	indian	indian	ADJ
cjfa-30359	69	144	medium	medium	ADJ
cjfa-30359	69	145	-	-	PUNCT
cjfa-30359	69	146	sized	sized	ADJ
cjfa-30359	69	147	food	food	NOUN
cjfa-30359	69	148	industry	industry	NOUN
cjfa-30359	69	149	analysis	analysis	NOUN
cjfa-30359	69	150	.................................................................................................................................	.................................................................................................................................	NUM
cjfa-30359	69	151	47	47	NUM
cjfa-30359	69	152	hope	hope	NOUN
cjfa-30359	69	153	osayantin	osayantin	PROPN
cjfa-30359	69	154	aifuwa	aifuwa	PROPN
cjfa-30359	69	155	,	,	PUNCT
cjfa-30359	69	156	musa	musa	PROPN
cjfa-30359	69	157	saidu	saidu	PROPN
cjfa-30359	69	158	,	,	PUNCT
cjfa-30359	69	159	osaruese	osaruese	PROPN
cjfa-30359	69	160	cynthia	cynthia	PROPN
cjfa-30359	69	161	enehizena	enehizena	PROPN
cjfa-30359	69	162	,	,	PUNCT
cjfa-30359	69	163	albert	albert	PROPN
cjfa-30359	69	164	osazevbaru	osazevbaru	PROPN
cjfa-30359	69	165	accounting	accounting	NOUN
cjfa-30359	69	166	information	information	NOUN
cjfa-30359	69	167	and	and	CCONJ
cjfa-30359	69	168	lending	lending	NOUN
cjfa-30359	69	169	decision	decision	NOUN
cjfa-30359	69	170	:	:	PUNCT
cjfa-30359	69	171	does	do	VERB
cjfa-30359	69	172	sustainability	sustainability	NOUN
cjfa-30359	69	173	disclosure	disclosure	NOUN
cjfa-30359	69	174	matter	matter	NOUN
cjfa-30359	69	175	?	?	PUNCT
cjfa-30359	69	176	................................................................................................................................	................................................................................................................................	PROPN
cjfa-30359	70	1	61	61	NUM
cjfa-30359	70	2	mustafa	mustafa	PROPN
cjfa-30359	70	3	akan	akan	PROPN
cjfa-30359	70	4	optimal	optimal	ADJ
cjfa-30359	70	5	control	control	PROPN
cjfa-30359	70	6	theoretic	theoretic	ADJ
cjfa-30359	70	7	approach	approach	NOUN
cjfa-30359	70	8	to	to	ADP
cjfa-30359	70	9	investment	investment	NOUN
cjfa-30359	70	10	in	in	ADP
cjfa-30359	70	11	doctors	doctor	NOUN
cjfa-30359	70	12	....................................	....................................	PUNCT
cjfa-30359	71	1	91	91	NUM
cjfa-30359	71	2	dinabandhu	dinabandhu	NOUN
cjfa-30359	71	3	bag	bag	NOUN
cjfa-30359	71	4	information	information	NOUN
cjfa-30359	71	5	content	content	NOUN
cjfa-30359	71	6	of	of	ADP
cjfa-30359	71	7	stocks	stock	NOUN
cjfa-30359	71	8	in	in	ADP
cjfa-30359	71	9	call	call	NOUN
cjfa-30359	71	10	auction	auction	NOUN
cjfa-30359	71	11	of	of	ADP
cjfa-30359	71	12	shorter	short	ADJ
cjfa-30359	71	13	duration	duration	NOUN
cjfa-30359	71	14	in	in	ADP
cjfa-30359	71	15	emerging	emerge	VERB
cjfa-30359	71	16	market	market	NOUN
cjfa-30359	71	17	................................................................................................................................	................................................................................................................................	PUNCT
cjfa-30359	72	1	113	113	NUM
cjfa-30359	72	2	jay	jay	PROPN
cjfa-30359	72	3	desai	desai	PROPN
cjfa-30359	72	4	,	,	PUNCT
cjfa-30359	72	5	rajesh	rajesh	PROPN
cjfa-30359	72	6	desai	desai	PROPN
cjfa-30359	72	7	capital	capital	PROPN
cjfa-30359	72	8	structure	structure	NOUN
cjfa-30359	72	9	as	as	ADP
cjfa-30359	72	10	determinant	determinant	ADJ
cjfa-30359	72	11	of	of	ADP
cjfa-30359	72	12	financial	financial	ADJ
cjfa-30359	72	13	performance	performance	NOUN
cjfa-30359	72	14	:	:	PUNCT
cjfa-30359	72	15	review	review	NOUN
cjfa-30359	72	16	of	of	ADP
cjfa-30359	72	17	literature	literature	NOUN
cjfa-30359	72	18	....	....	PUNCT
cjfa-30359	72	19	133	133	NUM
cjfa-30359	72	20	mandeep	mandeep	PROPN
cjfa-30359	72	21	kaur	kaur	PROPN
cjfa-30359	72	22	,	,	PUNCT
cjfa-30359	72	23	kapil	kapil	PROPN
cjfa-30359	72	24	gupta	gupta	PROPN
cjfa-30359	72	25	estimating	estimate	VERB
cjfa-30359	72	26	hedging	hedging	NOUN
cjfa-30359	72	27	effectiveness	effectiveness	NOUN
cjfa-30359	72	28	using	use	VERB
cjfa-30359	72	29	variance	variance	NOUN
cjfa-30359	72	30	reduction	reduction	NOUN
cjfa-30359	72	31	and	and	CCONJ
cjfa-30359	72	32	risk	risk	NOUN
cjfa-30359	72	33	-	-	PUNCT
cjfa-30359	72	34	return	return	NOUN
cjfa-30359	72	35	approaches	approach	NOUN
cjfa-30359	72	36	:	:	PUNCT
cjfa-30359	72	37	evidence	evidence	NOUN
cjfa-30359	72	38	from	from	ADP
cjfa-30359	72	39	national	national	ADJ
cjfa-30359	72	40	stock	stock	PROPN
cjfa-30359	72	41	exchange	exchange	PROPN
cjfa-30359	72	42	of	of	ADP
cjfa-30359	72	43	india	india	PROPN
cjfa-30359	72	44	..........................................	..........................................	PUNCT
cjfa-30359	72	45	149	149	NUM
cjfa-30359	72	46	table	table	NOUN
cjfa-30359	72	47	of	of	ADP
cjfa-30359	72	48	contents6	contents6	PROPN
cjfa-30359	72	49	astrida	astrida	PROPN
cjfa-30359	72	50	miceikienė	miceikienė	PROPN
cjfa-30359	72	51	,	,	PUNCT
cjfa-30359	72	52	daiva	daiva	PROPN
cjfa-30359	72	53	rimkuvienė	rimkuvienė	PROPN
cjfa-30359	72	54	,	,	PUNCT
cjfa-30359	72	55	kristina	kristina	PROPN
cjfa-30359	72	56	gesevičienė	gesevičienė	PROPN
cjfa-30359	72	57	assessment	assessment	NOUN
cjfa-30359	72	58	of	of	ADP
cjfa-30359	72	59	the	the	DET
cjfa-30359	72	60	environmental	environmental	ADJ
cjfa-30359	72	61	pollution	pollution	NOUN
cjfa-30359	72	62	determinants	determinant	NOUN
cjfa-30359	72	63	in	in	ADP
cjfa-30359	72	64	the	the	DET
cjfa-30359	72	65	economy	economy	NOUN
cjfa-30359	72	66	sectors	sector	NOUN
cjfa-30359	72	67	of	of	ADP
cjfa-30359	72	68	lithuania	lithuania	PROPN
cjfa-30359	72	69	........................................................................................................................	........................................................................................................................	PROPN
cjfa-30359	73	1	171	171	NUM
cjfa-30359	73	2	muktar	muktar	PROPN
cjfa-30359	73	3	abdela	abdela	PROPN
cjfa-30359	73	4	shifa	shifa	PROPN
cjfa-30359	73	5	,	,	PUNCT
cjfa-30359	73	6	kenenisa	kenenisa	NOUN
cjfa-30359	73	7	lemmi	lemmi	PROPN
cjfa-30359	73	8	debela	debela	PROPN
cjfa-30359	73	9	,	,	PUNCT
cjfa-30359	73	10	endalew	endalew	NOUN
cjfa-30359	73	11	gutu	gutu	NOUN
cjfa-30359	73	12	tarfa	tarfa	NOUN
cjfa-30359	73	13	determinants	determinant	NOUN
cjfa-30359	73	14	of	of	ADP
cjfa-30359	73	15	the	the	DET
cjfa-30359	73	16	profitability	profitability	NOUN
cjfa-30359	73	17	of	of	ADP
cjfa-30359	73	18	commercial	commercial	ADJ
cjfa-30359	73	19	banks	bank	NOUN
cjfa-30359	73	20	in	in	ADP
cjfa-30359	73	21	ethiopia	ethiopia	PROPN
cjfa-30359	73	22	............................	............................	PUNCT
cjfa-30359	73	23	185	185	NUM
cjfa-30359	73	24	for	for	ADP
cjfa-30359	73	25	authors	author	NOUN
cjfa-30359	73	26	.........................................................................................................................	.........................................................................................................................	PUNCT
cjfa-30359	73	27	203	203	NUM