id	sid	tid	token	lemma	pos
cjfa-45163	1	1	cjfa_11_4_2023_druk_25.07.23.pdf	cjfa_11_4_2023_druk_25.07.23.pdf	PROPN
cjfa-45163	1	2	copernican	copernican	PROPN
cjfa-45163	1	3	journal	journal	PROPN
cjfa-45163	1	4	of	of	ADP
cjfa-45163	1	5	finance	finance	PROPN
cjfa-45163	1	6	&	&	CCONJ
cjfa-45163	1	7	accounting	accounting	PROPN
cjfa-45163	1	8	copernican	copernican	PROPN
cjfa-45163	1	9	journal	journal	PROPN
cjfa-45163	1	10	of	of	ADP
cjfa-45163	1	11	finance	finance	PROPN
cjfa-45163	1	12	&	&	CCONJ
cjfa-45163	1	13	accounting	accounting	PROPN
cjfa-45163	1	14	e	e	PROPN
cjfa-45163	1	15	-	-	NOUN
cjfa-45163	1	16	issn	issn	ADJ
cjfa-45163	1	17	:	:	PUNCT
cjfa-45163	1	18	2300	2300	NUM
cjfa-45163	1	19	-	-	SYM
cjfa-45163	1	20	3065	3065	NUM
cjfa-45163	1	21	p	p	NOUN
cjfa-45163	1	22	-	-	PUNCT
cjfa-45163	1	23	issn	issn	NOUN
cjfa-45163	1	24	:	:	PUNCT
cjfa-45163	1	25	2300	2300	NUM
cjfa-45163	1	26	-	-	SYM
cjfa-45163	1	27	1240	1240	NUM
cjfa-45163	1	28	volume	volume	NOUN
cjfa-45163	1	29	11	11	NUM
cjfa-45163	1	30	issue	issue	NOUN
cjfa-45163	1	31	4	4	NUM
cjfa-45163	1	32	2022	2022	NUM
cjfa-45163	1	33	quarterly	quarterly	ADJ
cjfa-45163	1	34	editorial	editorial	NOUN
cjfa-45163	1	35	board	board	NOUN
cjfa-45163	1	36	editor	editor	NOUN
cjfa-45163	1	37	in	in	ADP
cjfa-45163	1	38	chief	chief	NOUN
cjfa-45163	1	39	:	:	PUNCT
cjfa-45163	1	40	prof	prof	PROPN
cjfa-45163	1	41	.	.	PUNCT
cjfa-45163	2	1	dr	dr	PROPN
cjfa-45163	2	2	hab	hab	PROPN
cjfa-45163	2	3	.	.	PUNCT
cjfa-45163	3	1	leszek	leszek	PROPN
cjfa-45163	3	2	dziawgo	dziawgo	PROPN
cjfa-45163	3	3	executive	executive	ADJ
cjfa-45163	3	4	editor	editor	NOUN
cjfa-45163	3	5	:	:	PUNCT
cjfa-45163	3	6	dr	dr	PROPN
cjfa-45163	3	7	dorota	dorota	PROPN
cjfa-45163	3	8	krupa	krupa	PROPN
cjfa-45163	3	9	associate	associate	PROPN
cjfa-45163	3	10	editors	editor	NOUN
cjfa-45163	3	11	:	:	PUNCT
cjfa-45163	3	12	secretary	secretary	NOUN
cjfa-45163	3	13	:	:	PUNCT
cjfa-45163	3	14	dr	dr	PROPN
cjfa-45163	3	15	hab	hab	PROPN
cjfa-45163	3	16	.	.	PUNCT
cjfa-45163	4	1	damian	damian	ADJ
cjfa-45163	4	2	walczak	walczak	PROPN
cjfa-45163	4	3	,	,	PUNCT
cjfa-45163	4	4	prof	prof	PROPN
cjfa-45163	4	5	.	.	PUNCT
cjfa-45163	5	1	umk	umk	PROPN
cjfa-45163	5	2	,	,	PUNCT
cjfa-45163	5	3	mgr	mgr	PROPN
cjfa-45163	5	4	anna	anna	PROPN
cjfa-45163	5	5	olewnik	olewnik	PROPN
cjfa-45163	5	6	-	-	PUNCT
cjfa-45163	5	7	dejewska	dejewska	NOUN
cjfa-45163	5	8	scientific	scientific	ADJ
cjfa-45163	5	9	council	council	PROPN
cjfa-45163	5	10	prof	prof	NOUN
cjfa-45163	5	11	.	.	PUNCT
cjfa-45163	6	1	mustafa	mustafa	PROPN
cjfa-45163	6	2	akan	akan	PROPN
cjfa-45163	6	3	,	,	PUNCT
cjfa-45163	6	4	dogus	dogus	PROPN
cjfa-45163	6	5	university	university	PROPN
cjfa-45163	6	6	,	,	PUNCT
cjfa-45163	6	7	istanbul	istanbul	PROPN
cjfa-45163	6	8	,	,	PUNCT
cjfa-45163	6	9	turkey	turkey	PROPN
cjfa-45163	6	10	prof	prof	PROPN
cjfa-45163	6	11	.	.	PUNCT
cjfa-45163	7	1	gordon	gordon	PROPN
cjfa-45163	7	2	chang	chang	PROPN
cjfa-45163	7	3	,	,	PUNCT
cjfa-45163	7	4	national	national	PROPN
cjfa-45163	7	5	taiwan	taiwan	PROPN
cjfa-45163	7	6	university	university	PROPN
cjfa-45163	7	7	of	of	ADP
cjfa-45163	7	8	science	science	NOUN
cjfa-45163	7	9	and	and	CCONJ
cjfa-45163	7	10	technology	technology	NOUN
cjfa-45163	7	11	,	,	PUNCT
cjfa-45163	7	12	taiwan	taiwan	PROPN
cjfa-45163	7	13	prof	prof	PROPN
cjfa-45163	7	14	.	.	PUNCT
cjfa-45163	8	1	sandra	sandra	PROPN
cjfa-45163	8	2	isabel	isabel	PROPN
cjfa-45163	8	3	goncalves	goncalve	NOUN
cjfa-45163	8	4	da	da	PROPN
cjfa-45163	8	5	saude	saude	PROPN
cjfa-45163	8	6	,	,	PUNCT
cjfa-45163	8	7	instituto	instituto	PROPN
cjfa-45163	8	8	politecnico	politecnico	PROPN
cjfa-45163	8	9	de	de	PROPN
cjfa-45163	8	10	beja	beja	PROPN
cjfa-45163	8	11	,	,	PUNCT
cjfa-45163	8	12	portugal	portugal	PROPN
cjfa-45163	8	13	prof	prof	PROPN
cjfa-45163	8	14	.	.	PUNCT
cjfa-45163	9	1	luis	luis	PROPN
cjfa-45163	9	2	otero	otero	PROPN
cjfa-45163	9	3	gonzález	gonzález	PROPN
cjfa-45163	9	4	,	,	PUNCT
cjfa-45163	9	5	universidad	universidad	PROPN
cjfa-45163	9	6	de	de	PROPN
cjfa-45163	9	7	santiago	santiago	PROPN
cjfa-45163	9	8	de	de	PROPN
cjfa-45163	9	9	compostela	compostela	PROPN
cjfa-45163	9	10	,	,	PUNCT
cjfa-45163	9	11	spain	spain	PROPN
cjfa-45163	9	12	prof	prof	PROPN
cjfa-45163	9	13	.	.	PUNCT
cjfa-45163	10	1	christiane	christiane	PROPN
cjfa-45163	10	2	goodfellow	goodfellow	PROPN
cjfa-45163	10	3	,	,	PUNCT
cjfa-45163	10	4	jade	jade	NOUN
cjfa-45163	10	5	hochschule	hochschule	PROPN
cjfa-45163	10	6	wilhelmshaven	wilhelmshaven	PROPN
cjfa-45163	10	7	,	,	PUNCT
cjfa-45163	10	8	germany	germany	PROPN
cjfa-45163	10	9	prof	prof	PROPN
cjfa-45163	10	10	.	.	PUNCT
cjfa-45163	11	1	günter	günter	PROPN
cjfa-45163	11	2	hofbauer	hofbauer	PROPN
cjfa-45163	11	3	,	,	PUNCT
cjfa-45163	11	4	technische	technische	PROPN
cjfa-45163	11	5	hochschule	hochschule	NOUN
cjfa-45163	11	6	ingolstadt	ingolstadt	PROPN
cjfa-45163	11	7	business	business	PROPN
cjfa-45163	11	8	school	school	PROPN
cjfa-45163	11	9	,	,	PUNCT
cjfa-45163	11	10	ingolstadt	ingolstadt	NOUN
cjfa-45163	11	11	,	,	PUNCT
cjfa-45163	11	12	germany	germany	PROPN
cjfa-45163	11	13	prof	prof	PROPN
cjfa-45163	11	14	.	.	PUNCT
cjfa-45163	12	1	rytis	rytis	PROPN
cjfa-45163	12	2	krušinskas	krušinskas	PROPN
cjfa-45163	12	3	,	,	PUNCT
cjfa-45163	12	4	kaunas	kaunas	PROPN
cjfa-45163	12	5	university	university	PROPN
cjfa-45163	12	6	of	of	ADP
cjfa-45163	12	7	technology	technology	PROPN
cjfa-45163	12	8	,	,	PUNCT
cjfa-45163	12	9	lithuania	lithuania	PROPN
cjfa-45163	12	10	prof	prof	PROPN
cjfa-45163	12	11	.	.	PUNCT
cjfa-45163	13	1	monika	monika	PROPN
cjfa-45163	13	2	marcinkowska	marcinkowska	PROPN
cjfa-45163	13	3	,	,	PUNCT
cjfa-45163	13	4	university	university	PROPN
cjfa-45163	13	5	of	of	ADP
cjfa-45163	13	6	lodz	lodz	PROPN
cjfa-45163	13	7	,	,	PUNCT
cjfa-45163	13	8	poland	poland	PROPN
cjfa-45163	13	9	prof	prof	PROPN
cjfa-45163	13	10	.	.	PUNCT
cjfa-45163	14	1	juan	juan	PROPN
cjfa-45163	14	2	-	-	PUNCT
cjfa-45163	14	3	antonio	antonio	PROPN
cjfa-45163	14	4	mondéjar	mondéjar	PROPN
cjfa-45163	14	5	-	-	PUNCT
cjfa-45163	14	6	jiménez	jiménez	PROPN
cjfa-45163	14	7	,	,	PUNCT
cjfa-45163	14	8	universidad	universidad	PROPN
cjfa-45163	14	9	de	de	X
cjfa-45163	14	10	castilla	castilla	PROPN
cjfa-45163	14	11	-	-	PUNCT
cjfa-45163	14	12	la	la	X
cjfa-45163	14	13	mancha	mancha	PROPN
cjfa-45163	14	14	,	,	PUNCT
cjfa-45163	14	15	spain	spain	PROPN
cjfa-45163	14	16	prof	prof	PROPN
cjfa-45163	14	17	.	.	PUNCT
cjfa-45163	15	1	david	david	PROPN
cjfa-45163	15	2	naranjo	naranjo	PROPN
cjfa-45163	15	3	-	-	PUNCT
cjfa-45163	15	4	gil	gil	PROPN
cjfa-45163	15	5	,	,	PUNCT
cjfa-45163	15	6	universidad	universidad	PROPN
cjfa-45163	15	7	pablo	pablo	PROPN
cjfa-45163	15	8	de	de	PROPN
cjfa-45163	15	9	olavide	olavide	PROPN
cjfa-45163	15	10	,	,	PUNCT
cjfa-45163	15	11	sevilla	sevilla	PROPN
cjfa-45163	15	12	,	,	PUNCT
cjfa-45163	15	13	spain	spain	PROPN
cjfa-45163	15	14	s	s	PROPN
cjfa-45163	15	15	t	t	PROPN
cjfa-45163	15	16	a	a	DET
cjfa-45163	15	17	t	t	NOUN
cjfa-45163	16	1	i	i	PRON
cjfa-45163	16	2	s	s	VERB
cjfa-45163	16	3	t	t	X
cjfa-45163	17	1	i	i	PRON
cjfa-45163	17	2	c	c	VERB
cjfa-45163	17	3	a	a	DET
cjfa-45163	17	4	l	l	NOUN
cjfa-45163	17	5	e	e	NOUN
cjfa-45163	18	1	d	d	NOUN
cjfa-45163	18	2	i	i	PRON
cjfa-45163	18	3	t	t	X
cjfa-45163	18	4	o	o	NOUN
cjfa-45163	18	5	r	r	NOUN
cjfa-45163	18	6	:	:	PUNCT
cjfa-45163	18	7	prof	prof	PROPN
cjfa-45163	18	8	.	.	PUNCT
cjfa-45163	19	1	dr	dr	PROPN
cjfa-45163	19	2	hab	hab	PROPN
cjfa-45163	19	3	.	.	PUNCT
cjfa-45163	20	1	piotr	piotr	NOUN
cjfa-45163	20	2	fiszeder	fiszeder	PROPN
cjfa-45163	20	3	e	e	NOUN
cjfa-45163	20	4	n	n	CCONJ
cjfa-45163	20	5	g	g	NOUN
cjfa-45163	20	6	l	l	NOUN
cjfa-45163	21	1	i	i	PRON
cjfa-45163	21	2	s	s	VERB
cjfa-45163	21	3	h	h	NOUN
cjfa-45163	21	4	p	p	NOUN
cjfa-45163	21	5	r	r	NOUN
cjfa-45163	22	1	o	o	NOUN
cjfa-45163	22	2	o	o	X
cjfa-45163	22	3	f	f	X
cjfa-45163	22	4	r	r	NOUN
cjfa-45163	22	5	e	e	PROPN
cjfa-45163	22	6	a	a	X
cjfa-45163	22	7	d	d	X
cjfa-45163	22	8	e	e	NOUN
cjfa-45163	22	9	r	r	NOUN
cjfa-45163	22	10	:	:	PUNCT
cjfa-45163	22	11	mgr	mgr	PROPN
cjfa-45163	22	12	dominik	dominik	PROPN
cjfa-45163	22	13	liszkowski	liszkowski	VERB
cjfa-45163	22	14	subject	subject	ADJ
cjfa-45163	22	15	editors	editor	NOUN
cjfa-45163	23	1	f	f	X
cjfa-45163	23	2	i	i	PRON
cjfa-45163	23	3	n	n	PROPN
cjfa-45163	23	4	a	a	DET
cjfa-45163	23	5	n	n	NOUN
cjfa-45163	23	6	c	c	NOUN
cjfa-45163	23	7	e	e	NOUN
cjfa-45163	23	8	:	:	PUNCT
cjfa-45163	23	9	prof	prof	PROPN
cjfa-45163	23	10	.	.	PUNCT
cjfa-45163	24	1	dr	dr	PROPN
cjfa-45163	24	2	hab	hab	PROPN
cjfa-45163	24	3	.	.	PUNCT
cjfa-45163	25	1	danuta	danuta	VERB
cjfa-45163	25	2	dziawgo	dziawgo	PROPN
cjfa-45163	25	3	b	b	PROPN
cjfa-45163	25	4	e	e	X
cjfa-45163	25	5	h	h	NOUN
cjfa-45163	25	6	a	a	PRON
cjfa-45163	26	1	v	v	NOUN
cjfa-45163	27	1	i	i	PRON
cjfa-45163	28	1	o	o	NOUN
cjfa-45163	28	2	r	r	NOUN
cjfa-45163	28	3	a	a	PROPN
cjfa-45163	28	4	l	l	NOUN
cjfa-45163	28	5	f	f	X
cjfa-45163	29	1	i	i	PRON
cjfa-45163	29	2	n	n	PROPN
cjfa-45163	29	3	a	a	PRON
cjfa-45163	29	4	n	n	NOUN
cjfa-45163	29	5	c	c	NOUN
cjfa-45163	29	6	e	e	NOUN
cjfa-45163	29	7	a	a	PROPN
cjfa-45163	29	8	n	n	NOUN
cjfa-45163	30	1	d	d	NOUN
cjfa-45163	30	2	f	f	PROPN
cjfa-45163	31	1	i	i	PRON
cjfa-45163	31	2	n	n	PROPN
cjfa-45163	31	3	a	a	PRON
cjfa-45163	31	4	n	n	NOUN
cjfa-45163	31	5	c	c	NOUN
cjfa-45163	31	6	i	i	PRON
cjfa-45163	31	7	a	a	DET
cjfa-45163	31	8	l	l	NOUN
cjfa-45163	31	9	e	e	NOUN
cjfa-45163	31	10	n	n	CCONJ
cjfa-45163	31	11	g	g	NOUN
cjfa-45163	31	12	i	i	PRON
cjfa-45163	31	13	n	n	VERB
cjfa-45163	31	14	e	e	NOUN
cjfa-45163	31	15	e	e	NOUN
cjfa-45163	31	16	r	r	VERB
cjfa-45163	31	17	i	i	PRON
cjfa-45163	31	18	n	n	PRON
cjfa-45163	31	19	g	g	NOUN
cjfa-45163	31	20	:	:	PUNCT
cjfa-45163	31	21	prof	prof	PROPN
cjfa-45163	31	22	.	.	PUNCT
cjfa-45163	32	1	dr	dr	PROPN
cjfa-45163	32	2	hab	hab	PROPN
cjfa-45163	32	3	.	.	PUNCT
cjfa-45163	33	1	józef	józef	ADJ
cjfa-45163	33	2	stawicki	stawicki	PROPN
cjfa-45163	34	1	c	c	PROPN
cjfa-45163	34	2	o	o	NOUN
cjfa-45163	34	3	v	v	NOUN
cjfa-45163	34	4	e	e	NOUN
cjfa-45163	34	5	r	r	NOUN
cjfa-45163	34	6	d	d	X
cjfa-45163	34	7	e	e	X
cjfa-45163	34	8	s	s	VERB
cjfa-45163	34	9	i	i	PRON
cjfa-45163	34	10	g	g	NOUN
cjfa-45163	34	11	n	n	PROPN
cjfa-45163	34	12	:	:	PUNCT
cjfa-45163	34	13	the	the	DET
cjfa-45163	34	14	primary	primary	ADJ
cjfa-45163	34	15	version	version	NOUN
cjfa-45163	34	16	of	of	ADP
cjfa-45163	34	17	the	the	DET
cjfa-45163	34	18	journal	journal	NOUN
cjfa-45163	34	19	is	be	AUX
cjfa-45163	34	20	the	the	DET
cjfa-45163	34	21	on	on	ADP
cjfa-45163	34	22	-	-	PUNCT
cjfa-45163	34	23	line	line	NOUN
cjfa-45163	34	24	version	version	NOUN
cjfa-45163	34	25	(	(	PUNCT
cjfa-45163	34	26	www.cjfa.umk.pl	www.cjfa.umk.pl	NOUN
cjfa-45163	34	27	)	)	PUNCT
cjfa-45163	34	28	,	,	PUNCT
cjfa-45163	34	29	however	however	ADV
cjfa-45163	34	30	the	the	DET
cjfa-45163	34	31	journal	journal	NOUN
cjfa-45163	34	32	is	be	AUX
cjfa-45163	34	33	available	available	ADJ
cjfa-45163	34	34	both	both	PRON
cjfa-45163	34	35	in	in	ADP
cjfa-45163	34	36	print	print	NOUN
cjfa-45163	34	37	and	and	CCONJ
cjfa-45163	34	38	electronic	electronic	ADJ
cjfa-45163	34	39	form	form	NOUN
cjfa-45163	34	40	e	e	NOUN
cjfa-45163	34	41	-	-	NOUN
cjfa-45163	34	42	issn	issn	ADJ
cjfa-45163	34	43	:	:	PUNCT
cjfa-45163	34	44	2300	2300	NUM
cjfa-45163	34	45	-	-	SYM
cjfa-45163	34	46	3065	3065	NUM
cjfa-45163	34	47	p	p	NOUN
cjfa-45163	34	48	-	-	PUNCT
cjfa-45163	34	49	issn	issn	NOUN
cjfa-45163	34	50	:	:	PUNCT
cjfa-45163	34	51	2300	2300	NUM
cjfa-45163	34	52	-	-	SYM
cjfa-45163	34	53	1240	1240	NUM
cjfa-45163	35	1	i	i	PRON
cjfa-45163	35	2	dystrybuowane	dystrybuowane	PROPN
cjfa-45163	35	3	w	w	PROPN
cjfa-45163	35	4	wersji	wersji	NOUN
cjfa-45163	35	5	address	address	NOUN
cjfa-45163	35	6	of	of	ADP
cjfa-45163	35	7	the	the	DET
cjfa-45163	35	8	publisher	publisher	NOUN
cjfa-45163	36	1	kontakt@umk.pl	kontakt@umk.pl	PROPN
cjfa-45163	36	2	,	,	PUNCT
cjfa-45163	36	3	www.umk.pl	www.umk.pl	PROPN
cjfa-45163	36	4	print	print	NOUN
cjfa-45163	36	5	:	:	PUNCT
cjfa-45163	36	6	drukarnia	drukarnia	PROPN
cjfa-45163	36	7	wn	wn	PROPN
cjfa-45163	36	8	umk	umk	PROPN
cjfa-45163	36	9	editorial	editorial	PROPN
cjfa-45163	36	10	office	office	NOUN
cjfa-45163	36	11	cjfa@umk.pl	cjfa@umk.pl	PROPN
cjfa-45163	36	12	,	,	PUNCT
cjfa-45163	36	13	www.cjfa.umk.pl	www.cjfa.umk.pl	PROPN
cjfa-45163	36	14	icv	icv	VERB
cjfa-45163	36	15	2021	2021	NUM
cjfa-45163	36	16	:	:	PUNCT
cjfa-45163	36	17	100.00	100.00	NUM
cjfa-45163	36	18	list	list	NOUN
cjfa-45163	36	19	of	of	ADP
cjfa-45163	36	20	reviewers	reviewer	NOUN
cjfa-45163	36	21	prof	prof	PROPN
cjfa-45163	36	22	.	.	PUNCT
cjfa-45163	37	1	francesca	francesca	PROPN
cjfa-45163	37	2	bartolacci	bartolacci	PROPN
cjfa-45163	37	3	,	,	PUNCT
cjfa-45163	37	4	university	university	NOUN
cjfa-45163	37	5	of	of	ADP
cjfa-45163	37	6	macerata	macerata	PROPN
cjfa-45163	37	7	,	,	PUNCT
cjfa-45163	37	8	italy	italy	PROPN
cjfa-45163	37	9	prof	prof	PROPN
cjfa-45163	37	10	.	.	PUNCT
cjfa-45163	38	1	andrzej	andrzej	PROPN
cjfa-45163	38	2	buszko	buszko	PROPN
cjfa-45163	38	3	,	,	PUNCT
cjfa-45163	38	4	university	university	NOUN
cjfa-45163	38	5	of	of	ADP
cjfa-45163	38	6	warmia	warmia	NOUN
cjfa-45163	38	7	and	and	CCONJ
cjfa-45163	38	8	mazury	mazury	NOUN
cjfa-45163	38	9	in	in	ADP
cjfa-45163	38	10	olsztyn	olsztyn	PROPN
cjfa-45163	38	11	,	,	PUNCT
cjfa-45163	38	12	poland	poland	PROPN
cjfa-45163	38	13	prof	prof	PROPN
cjfa-45163	38	14	.	.	PUNCT
cjfa-45163	39	1	josé	josé	PROPN
cjfa-45163	39	2	raúl	raúl	PROPN
cjfa-45163	39	3	canay	canay	NOUN
cjfa-45163	39	4	-	-	PUNCT
cjfa-45163	39	5	pazos	pazos	NOUN
cjfa-45163	39	6	,	,	PUNCT
cjfa-45163	39	7	universidade	universidade	PROPN
cjfa-45163	39	8	de	de	PROPN
cjfa-45163	39	9	santiago	santiago	PROPN
cjfa-45163	39	10	de	de	PROPN
cjfa-45163	39	11	compostela	compostela	PROPN
cjfa-45163	39	12	,	,	PUNCT
cjfa-45163	39	13	spain	spain	PROPN
cjfa-45163	39	14	prof	prof	PROPN
cjfa-45163	39	15	.	.	PUNCT
cjfa-45163	40	1	nicola	nicola	PROPN
cjfa-45163	40	2	giuseppe	giuseppe	PROPN
cjfa-45163	40	3	castellano	castellano	PROPN
cjfa-45163	40	4	,	,	PUNCT
cjfa-45163	40	5	university	university	NOUN
cjfa-45163	40	6	of	of	ADP
cjfa-45163	40	7	macerata	macerata	PROPN
cjfa-45163	40	8	,	,	PUNCT
cjfa-45163	40	9	italy	italy	PROPN
cjfa-45163	40	10	prof	prof	PROPN
cjfa-45163	40	11	.	.	PUNCT
cjfa-45163	41	1	andrzej	andrzej	PROPN
cjfa-45163	41	2	cwynar	cwynar	PROPN
cjfa-45163	41	3	,	,	PUNCT
cjfa-45163	41	4	university	university	NOUN
cjfa-45163	41	5	of	of	ADP
cjfa-45163	41	6	economics	economic	NOUN
cjfa-45163	41	7	and	and	CCONJ
cjfa-45163	41	8	innovation	innovation	NOUN
cjfa-45163	41	9	,	,	PUNCT
cjfa-45163	41	10	poland	poland	PROPN
cjfa-45163	41	11	prof	prof	PROPN
cjfa-45163	41	12	.	.	PROPN
cjfa-45163	42	1	catherine	catherine	PROPN
cjfa-45163	42	2	deffains	deffains	PROPN
cjfa-45163	42	3	-	-	PUNCT
cjfa-45163	42	4	crapsky	crapsky	PROPN
cjfa-45163	42	5	,	,	PUNCT
cjfa-45163	42	6	université	université	PROPN
cjfa-45163	42	7	d’angers	d’anger	NOUN
cjfa-45163	42	8	,	,	PUNCT
cjfa-45163	42	9	france	france	PROPN
cjfa-45163	42	10	prof	prof	PROPN
cjfa-45163	42	11	.	.	PUNCT
cjfa-45163	43	1	cristina	cristina	PROPN
cjfa-45163	43	2	gânescu	gânescu	PROPN
cjfa-45163	43	3	,	,	PUNCT
cjfa-45163	43	4	constantin	constantin	PROPN
cjfa-45163	43	5	brâncoveanu	brâncoveanu	PROPN
cjfa-45163	43	6	din	din	PROPN
cjfa-45163	43	7	pite	pite	PROPN
cjfa-45163	43	8	ti	ti	PROPN
cjfa-45163	43	9	,	,	PUNCT
cjfa-45163	43	10	romania	romania	PROPN
cjfa-45163	43	11	prof	prof	PROPN
cjfa-45163	43	12	.	.	PUNCT
cjfa-45163	44	1	jerzy	jerzy	PROPN
cjfa-45163	44	2	gierusz	gierusz	PROPN
cjfa-45163	44	3	,	,	PUNCT
cjfa-45163	44	4	gdansk	gdansk	PROPN
cjfa-45163	44	5	university	university	PROPN
cjfa-45163	44	6	,	,	PUNCT
cjfa-45163	44	7	poland	poland	PROPN
cjfa-45163	44	8	prof	prof	PROPN
cjfa-45163	44	9	.	.	PUNCT
cjfa-45163	45	1	dirk	dirk	PROPN
cjfa-45163	45	2	kiesewetter	kiesewetter	PROPN
cjfa-45163	45	3	,	,	PUNCT
cjfa-45163	45	4	julius	julius	PROPN
cjfa-45163	45	5	-	-	PUNCT
cjfa-45163	45	6	maximilians	maximilians	PROPN
cjfa-45163	45	7	-	-	PUNCT
cjfa-45163	45	8	universität	universität	ADJ
cjfa-45163	45	9	würzburg	würzburg	NOUN
cjfa-45163	45	10	,	,	PUNCT
cjfa-45163	45	11	germany	germany	PROPN
cjfa-45163	45	12	prof	prof	PROPN
cjfa-45163	45	13	.	.	PUNCT
cjfa-45163	46	1	natalia	natalia	PROPN
cjfa-45163	46	2	konovalova	konovalova	PROPN
cjfa-45163	46	3	,	,	PUNCT
cjfa-45163	46	4	riseba	riseba	PROPN
cjfa-45163	46	5	university	university	NOUN
cjfa-45163	46	6	,	,	PUNCT
cjfa-45163	46	7	riga	riga	PROPN
cjfa-45163	46	8	,	,	PUNCT
cjfa-45163	46	9	latvia	latvia	PROPN
cjfa-45163	46	10	prof	prof	PROPN
cjfa-45163	46	11	.	.	PUNCT
cjfa-45163	47	1	nicoletta	nicoletta	PROPN
cjfa-45163	47	2	marinelli	marinelli	PROPN
cjfa-45163	47	3	,	,	PUNCT
cjfa-45163	47	4	university	university	NOUN
cjfa-45163	47	5	of	of	ADP
cjfa-45163	47	6	macerata	macerata	PROPN
cjfa-45163	47	7	,	,	PUNCT
cjfa-45163	47	8	italy	italy	PROPN
cjfa-45163	47	9	prof	prof	PROPN
cjfa-45163	47	10	.	.	PUNCT
cjfa-45163	48	1	lyudmila	lyudmila	PROPN
cjfa-45163	48	2	mihaylova	mihaylova	PROPN
cjfa-45163	48	3	,	,	PUNCT
cjfa-45163	48	4	university	university	NOUN
cjfa-45163	48	5	of	of	ADP
cjfa-45163	48	6	ruse	ruse	NOUN
cjfa-45163	48	7	,	,	PUNCT
cjfa-45163	48	8	bulgaria	bulgaria	PROPN
cjfa-45163	48	9	prof	prof	PROPN
cjfa-45163	48	10	.	.	PUNCT
cjfa-45163	49	1	ewa	ewa	PROPN
cjfa-45163	49	2	miklaszewska	miklaszewska	PROPN
cjfa-45163	49	3	,	,	PUNCT
cjfa-45163	49	4	cracow	cracow	PROPN
cjfa-45163	49	5	university	university	PROPN
cjfa-45163	49	6	of	of	ADP
cjfa-45163	49	7	economics	economic	NOUN
cjfa-45163	49	8	,	,	PUNCT
cjfa-45163	49	9	poland	poland	PROPN
cjfa-45163	49	10	prof	prof	PROPN
cjfa-45163	49	11	.	.	PROPN
cjfa-45163	50	1	emil	emil	PROPN
cjfa-45163	50	2	papazov	papazov	PROPN
cjfa-45163	50	3	,	,	PUNCT
cjfa-45163	50	4	university	university	NOUN
cjfa-45163	50	5	of	of	ADP
cjfa-45163	50	6	national	national	ADJ
cjfa-45163	50	7	and	and	CCONJ
cjfa-45163	50	8	world	world	NOUN
cjfa-45163	50	9	economy	economy	NOUN
cjfa-45163	50	10	,	,	PUNCT
cjfa-45163	50	11	sofia	sofia	PROPN
cjfa-45163	50	12	,	,	PUNCT
cjfa-45163	50	13	bulgaria	bulgaria	PROPN
cjfa-45163	50	14	prof	prof	PROPN
cjfa-45163	50	15	.	.	PUNCT
cjfa-45163	51	1	ángel	ángel	PROPN
cjfa-45163	51	2	peiró	peiró	PROPN
cjfa-45163	51	3	signes	signes	PROPN
cjfa-45163	51	4	,	,	PUNCT
cjfa-45163	51	5	universitat	universitat	PROPN
cjfa-45163	51	6	politècnica	politècnica	PROPN
cjfa-45163	51	7	de	de	PROPN
cjfa-45163	51	8	valència	valència	PROPN
cjfa-45163	51	9	,	,	PUNCT
cjfa-45163	51	10	spain	spain	PROPN
cjfa-45163	51	11	prof	prof	PROPN
cjfa-45163	51	12	.	.	PROPN
cjfa-45163	52	1	adalmiro	adalmiro	PROPN
cjfa-45163	52	2	pereira	pereira	PROPN
cjfa-45163	52	3	,	,	PUNCT
cjfa-45163	52	4	politécnico	politécnico	NOUN
cjfa-45163	52	5	do	do	AUX
cjfa-45163	52	6	porto	porto	PROPN
cjfa-45163	52	7	,	,	PUNCT
cjfa-45163	52	8	portugal	portugal	PROPN
cjfa-45163	52	9	prof	prof	PROPN
cjfa-45163	52	10	.	.	PUNCT
cjfa-45163	53	1	wojciech	wojciech	PROPN
cjfa-45163	53	2	piotrowicz	piotrowicz	PROPN
cjfa-45163	53	3	,	,	PUNCT
cjfa-45163	53	4	university	university	NOUN
cjfa-45163	53	5	of	of	ADP
cjfa-45163	53	6	oxford	oxford	PROPN
cjfa-45163	53	7	,	,	PUNCT
cjfa-45163	53	8	great	great	ADJ
cjfa-45163	53	9	britain	britain	PROPN
cjfa-45163	53	10	prof	prof	PROPN
cjfa-45163	53	11	.	.	PUNCT
cjfa-45163	54	1	francisco	francisco	PROPN
cjfa-45163	54	2	sánchez	sánchez	PROPN
cjfa-45163	54	3	del	del	PROPN
cjfa-45163	54	4	cubo	cubo	PROPN
cjfa-45163	54	5	,	,	PUNCT
cjfa-45163	54	6	universidad	universidad	PROPN
cjfa-45163	54	7	de	de	X
cjfa-45163	54	8	castilla	castilla	PROPN
cjfa-45163	54	9	-	-	PUNCT
cjfa-45163	54	10	la	la	X
cjfa-45163	54	11	mancha	mancha	PROPN
cjfa-45163	54	12	,	,	PUNCT
cjfa-45163	54	13	spain	spain	PROPN
cjfa-45163	54	14	prof	prof	PROPN
cjfa-45163	54	15	.	.	PUNCT
cjfa-45163	55	1	maria	maria	PROPN
cjfa-45163	55	2	del	del	PROPN
cjfa-45163	55	3	val	val	PROPN
cjfa-45163	55	4	segarra	segarra	PROPN
cjfa-45163	55	5	-	-	PUNCT
cjfa-45163	55	6	oña	oña	NOUN
cjfa-45163	55	7	,	,	PUNCT
cjfa-45163	55	8	universitat	universitat	PROPN
cjfa-45163	55	9	politècnica	politècnica	PROPN
cjfa-45163	55	10	de	de	PROPN
cjfa-45163	55	11	valència	valència	PROPN
cjfa-45163	55	12	,	,	PUNCT
cjfa-45163	55	13	spain	spain	PROPN
cjfa-45163	55	14	prof	prof	PROPN
cjfa-45163	55	15	.	.	PUNCT
cjfa-45163	56	1	nirundon	nirundon	PROPN
cjfa-45163	56	2	tapachai	tapachai	PROPN
cjfa-45163	56	3	,	,	PUNCT
cjfa-45163	56	4	kasetsart	kasetsart	PROPN
cjfa-45163	56	5	university	university	PROPN
cjfa-45163	56	6	,	,	PUNCT
cjfa-45163	56	7	thailand	thailand	PROPN
cjfa-45163	56	8	prof	prof	PROPN
cjfa-45163	56	9	.	.	PUNCT
cjfa-45163	57	1	gerard	gerard	PROPN
cjfa-45163	57	2	olivar	olivar	PROPN
cjfa-45163	57	3	tost	tost	PROPN
cjfa-45163	57	4	,	,	PUNCT
cjfa-45163	57	5	national	national	ADJ
cjfa-45163	57	6	university	university	PROPN
cjfa-45163	57	7	of	of	ADP
cjfa-45163	57	8	colombia	colombia	PROPN
cjfa-45163	57	9	,	,	PUNCT
cjfa-45163	57	10	colombia	colombia	PROPN
cjfa-45163	57	11	prof	prof	PROPN
cjfa-45163	57	12	.	.	PUNCT
cjfa-45163	58	1	yolanda	yolanda	PROPN
cjfa-45163	58	2	trujillo	trujillo	PROPN
cjfa-45163	58	3	-	-	PUNCT
cjfa-45163	58	4	adria	adria	PROPN
cjfa-45163	58	5	,	,	PUNCT
cjfa-45163	58	6	universitat	universitat	PROPN
cjfa-45163	58	7	politècnica	politècnica	PROPN
cjfa-45163	58	8	de	de	PROPN
cjfa-45163	58	9	valència	valència	PROPN
cjfa-45163	58	10	,	,	PUNCT
cjfa-45163	58	11	spain	spain	PROPN
cjfa-45163	58	12	prof	prof	PROPN
cjfa-45163	58	13	.	.	PUNCT
cjfa-45163	59	1	jan	jan	PROPN
cjfa-45163	59	2	turyna	turyna	PROPN
cjfa-45163	59	3	,	,	PUNCT
cjfa-45163	59	4	warsaw	warsaw	PROPN
cjfa-45163	59	5	university	university	PROPN
cjfa-45163	59	6	,	,	PUNCT
cjfa-45163	59	7	poland	poland	PROPN
cjfa-45163	59	8	table	table	NOUN
cjfa-45163	59	9	of	of	ADP
cjfa-45163	59	10	contents	content	NOUN
cjfa-45163	59	11	gbenga	gbenga	PROPN
cjfa-45163	59	12	festus	festus	PROPN
cjfa-45163	59	13	babarinde	babarinde	PROPN
cjfa-45163	59	14	,	,	PUNCT
cjfa-45163	59	15	bashir	bashir	PROPN
cjfa-45163	59	16	ahmad	ahmad	PROPN
cjfa-45163	59	17	daneji	daneji	PROPN
cjfa-45163	59	18	,	,	PUNCT
cjfa-45163	59	19	mamoud	mamoud	NOUN
cjfa-45163	59	20	abdul	abdul	PROPN
cjfa-45163	59	21	jalloh	jalloh	PROPN
cjfa-45163	59	22	,	,	PUNCT
cjfa-45163	59	23	tajudeen	tajudeen	NOUN
cjfa-45163	59	24	idera	idera	ADV
cjfa-45163	59	25	abdulmajeed	abdulmajeed	ADJ
cjfa-45163	59	26	financial	financial	ADJ
cjfa-45163	59	27	inclusion	inclusion	NOUN
cjfa-45163	59	28	implications	implication	NOUN
cjfa-45163	59	29	on	on	ADP
cjfa-45163	59	30	the	the	DET
cjfa-45163	59	31	liquidity	liquidity	NOUN
cjfa-45163	59	32	of	of	ADP
cjfa-45163	59	33	the	the	DET
cjfa-45163	59	34	nigerian	nigerian	ADJ
cjfa-45163	59	35	capital	capital	NOUN
cjfa-45163	59	36	market	market	NOUN
cjfa-45163	59	37	.........	.........	PUNCT
cjfa-45163	60	1	hafida	hafida	PROPN
cjfa-45163	60	2	nur	nur	VERB
cjfa-45163	60	3	chofifah	chofifah	ADJ
cjfa-45163	60	4	,	,	PUNCT
cjfa-45163	60	5	ani	ani	X
cjfa-45163	60	6	wilujeng	wilujeng	PROPN
cjfa-45163	60	7	suryani	suryani	VERB
cjfa-45163	60	8	korean	korean	ADJ
cjfa-45163	60	9	music	music	NOUN
cjfa-45163	60	10	awards	award	NOUN
cjfa-45163	60	11	and	and	CCONJ
cjfa-45163	60	12	abnormal	abnormal	ADJ
cjfa-45163	60	13	stock	stock	NOUN
cjfa-45163	60	14	returns	return	NOUN
cjfa-45163	60	15	......................................................	......................................................	PUNCT
cjfa-45163	60	16	27	27	NUM
cjfa-45163	60	17	ewa	ewa	PROPN
cjfa-45163	60	18	chojnacka	chojnacka	NOUN
cjfa-45163	60	19	-	-	PUNCT
cjfa-45163	60	20	pelowska	pelowska	PROPN
cjfa-45163	60	21	,	,	PUNCT
cjfa-45163	60	22	dorota	dorota	PROPN
cjfa-45163	60	23	górecka	górecka	PROPN
cjfa-45163	60	24	information	information	NOUN
cjfa-45163	60	25	available	available	ADJ
cjfa-45163	60	26	from	from	ADP
cjfa-45163	60	27	mandatory	mandatory	ADJ
cjfa-45163	60	28	reports	report	NOUN
cjfa-45163	60	29	and	and	CCONJ
cjfa-45163	60	30	the	the	DET
cjfa-45163	60	31	possibility	possibility	NOUN
cjfa-45163	60	32	of	of	ADP
cjfa-45163	60	33	applying	apply	VERB
cjfa-45163	60	34	.............................	.............................	PUNCT
cjfa-45163	60	35	45	45	NUM
cjfa-45163	60	36	wulli	wulli	NOUN
cjfa-45163	60	37	faustin	faustin	NOUN
cjfa-45163	60	38	djoufouet	djoufouet	PROPN
cjfa-45163	60	39	,	,	PUNCT
cjfa-45163	60	40	thierry	thierry	NOUN
cjfa-45163	60	41	messie	messie	PROPN
cjfa-45163	60	42	pondie	pondie	PROPN
cjfa-45163	60	43	impacts	impact	NOUN
cjfa-45163	60	44	of	of	ADP
cjfa-45163	60	45	fintech	fintech	NOUN
cjfa-45163	60	46	on	on	ADP
cjfa-45163	60	47	financial	financial	ADJ
cjfa-45163	60	48	inclusion	inclusion	NOUN
cjfa-45163	60	49	:	:	PUNCT
cjfa-45163	60	50	the	the	DET
cjfa-45163	60	51	case	case	NOUN
cjfa-45163	60	52	of	of	ADP
cjfa-45163	60	53	sub	sub	ADJ
cjfa-45163	60	54	-	-	ADJ
cjfa-45163	60	55	saharan	saharan	ADJ
cjfa-45163	60	56	africa	africa	PROPN
cjfa-45163	60	57	..............	..............	PUNCT
cjfa-45163	61	1	danuta	danuta	VERB
cjfa-45163	61	2	dziawgo	dziawgo	ADJ
cjfa-45163	61	3	responsibility	responsibility	NOUN
cjfa-45163	61	4	.......................................................................................................................	.......................................................................................................................	PUNCT
cjfa-45163	62	1	rajasekharan	rajasekharan	PROPN
cjfa-45163	62	2	ganesh	ganesh	PROPN
cjfa-45163	62	3	,	,	PUNCT
cjfa-45163	62	4	s.	s.	PROPN
cjfa-45163	62	5	thiyagarajan	thiyagarajan	PROPN
cjfa-45163	62	6	,	,	PUNCT
cjfa-45163	62	7	gopala	gopala	PROPN
cjfa-45163	62	8	vasudevan	vasudevan	PROPN
cjfa-45163	62	9	,	,	PUNCT
cjfa-45163	62	10	g.	g.	PROPN
cjfa-45163	62	11	naresh	naresh	PROPN
cjfa-45163	62	12	...........................................................	...........................................................	PUNCT
cjfa-45163	63	1	107	107	NUM
cjfa-45163	63	2	nisarg	nisarg	PROPN
cjfa-45163	63	3	a.	a.	PROPN
cjfa-45163	63	4	joshi	joshi	PROPN
cjfa-45163	63	5	impact	impact	PROPN
cjfa-45163	63	6	of	of	ADP
cjfa-45163	63	7	covid	covid	PROPN
cjfa-45163	63	8	composite	composite	ADJ
cjfa-45163	63	9	and	and	CCONJ
cjfa-45163	63	10	sectoral	sectoral	ADJ
cjfa-45163	63	11	indices	index	NOUN
cjfa-45163	63	12	....................................................................................	....................................................................................	PUNCT
cjfa-45163	63	13	125	125	NUM
cjfa-45163	63	14	urszula	urszula	NOUN
cjfa-45163	63	15	król	król	VERB
cjfa-45163	63	16	a	a	DET
cjfa-45163	63	17	theoretical	theoretical	ADJ
cjfa-45163	63	18	analysis	analysis	NOUN
cjfa-45163	63	19	of	of	ADP
cjfa-45163	63	20	the	the	DET
cjfa-45163	63	21	new	new	ADJ
cjfa-45163	63	22	polish	polish	ADJ
cjfa-45163	63	23	income	income	NOUN
cjfa-45163	63	24	tax	tax	NOUN
cjfa-45163	63	25	system	system	NOUN
cjfa-45163	63	26	.....................................	.....................................	PUNCT
cjfa-45163	63	27	147	147	NUM
cjfa-45163	63	28	table	table	NOUN
cjfa-45163	63	29	of	of	ADP
cjfa-45163	63	30	contents8	contents8	ADJ
cjfa-45163	63	31	salah	salah	PROPN
cjfa-45163	63	32	uddin	uddin	PROPN
cjfa-45163	63	33	rajib	rajib	PROPN
cjfa-45163	63	34	max	max	PROPN
cjfa-45163	63	35	weber	weber	PROPN
cjfa-45163	63	36	’s	’s	PART
cjfa-45163	63	37	rationality	rationality	NOUN
cjfa-45163	63	38	in	in	ADP
cjfa-45163	63	39	accounting	accounting	NOUN
cjfa-45163	63	40	research	research	NOUN
cjfa-45163	63	41	.......................................................	.......................................................	PUNCT
cjfa-45163	63	42	165	165	NUM
cjfa-45163	63	43	geeta	geeta	PROPN
cjfa-45163	63	44	singh	singh	PROPN
cjfa-45163	63	45	,	,	PUNCT
cjfa-45163	63	46	kaushik	kaushik	PROPN
cjfa-45163	63	47	bhattacharjee	bhattacharjee	PROPN
cjfa-45163	63	48	,	,	PUNCT
cjfa-45163	63	49	srikanth	srikanth	PROPN
cjfa-45163	63	50	potharla	potharla	PROPN
cjfa-45163	63	51	a	a	DET
cjfa-45163	63	52	literature	literature	NOUN
cjfa-45163	63	53	survey	survey	NOUN
cjfa-45163	63	54	and	and	CCONJ
cjfa-45163	63	55	bibliometric	bibliometric	ADJ
cjfa-45163	63	56	analysis	analysis	NOUN
cjfa-45163	63	57	of	of	ADP
cjfa-45163	63	58	the	the	DET
cjfa-45163	63	59	impact	impact	NOUN
cjfa-45163	63	60	of	of	ADP
cjfa-45163	63	61	controlling	control	VERB
cjfa-45163	63	62	shareholders	shareholder	NOUN
cjfa-45163	63	63	on	on	ADP
cjfa-45163	63	64	dividend	dividend	NOUN
cjfa-45163	63	65	policy	policy	NOUN
cjfa-45163	63	66	....................................................................................	....................................................................................	PUNCT
cjfa-45163	63	67	183	183	NUM
cjfa-45163	63	68	the	the	DET
cjfa-45163	63	69	financial	financial	ADJ
cjfa-45163	63	70	effects	effect	NOUN
cjfa-45163	63	71	of	of	ADP
cjfa-45163	63	72	the	the	DET
cjfa-45163	63	73	fiscal	fiscal	ADJ
cjfa-45163	63	74	sovereignty	sovereignty	NOUN
cjfa-45163	63	75	of	of	ADP
cjfa-45163	63	76	municipality	municipality	NOUN
cjfa-45163	63	77	regarding	regard	VERB
cjfa-45163	63	78	real	real	ADJ
cjfa-45163	63	79	estate	estate	NOUN
cjfa-45163	63	80	tax	tax	NOUN
cjfa-45163	63	81	...........................................................................................................................	...........................................................................................................................	PUNCT
cjfa-45163	63	82	203	203	NUM
cjfa-45163	63	83	for	for	ADP
cjfa-45163	63	84	authors	author	NOUN
cjfa-45163	63	85	.........................................................................................................................	.........................................................................................................................	PUNCT
cjfa-45163	63	86	217	217	NUM