id	sid	eid	entity	type
amfbr-79	1	1	american finance & banking	ORG
amfbr-79	2	1	1	CARDINAL
amfbr-79	2	2	1	CARDINAL
amfbr-79	2	3	2017	CARDINAL
amfbr-79	2	4	islamic banking & finance	ORG
amfbr-79	2	5	1	CARDINAL
amfbr-79	2	6	fu-wang foods ltd: industry	ORG
amfbr-79	2	7	k. m. anwarul	PERSON
amfbr-79	2	8	islam1 1	ORG
amfbr-79	2	9	millennium	DATE
amfbr-79	2	10	dhaka	GPE
amfbr-79	3	1	o k. m. kamal uddin	PERSON
amfbr-79	3	2	june 21, 2017	DATE
amfbr-79	3	3	july 15	DATE
amfbr-79	3	4	2017	CARDINAL
amfbr-79	3	5	july 22	DATE
amfbr-79	3	6	2017	DATE
amfbr-79	3	7	fu-wang foods ltd	ORG
amfbr-79	8	1	fu-wang	GPE
amfbr-79	10	1	fu-wang	GPE
amfbr-79	12	1	the five years	DATE
amfbr-79	13	1	approximately 36	CARDINAL
amfbr-79	14	1	fu-wang foods ltd.	ORG
amfbr-79	15	1	fu-wang foods ltd	PERSON
amfbr-79	16	1	1	CARDINAL
amfbr-79	16	2	baker	PERSON
amfbr-79	17	1	2007	DATE
amfbr-79	18	1	―pro forma‖	ORG
amfbr-79	19	1	1	CARDINAL
amfbr-79	19	2	quarterly	DATE
amfbr-79	19	3	2	CARDINAL
amfbr-79	19	4	3	CARDINAL
amfbr-79	21	1	fu-wang foods ltd: industry	ORG
amfbr-79	21	2	k. m. anwarul	PERSON
amfbr-79	21	3	2	CARDINAL
amfbr-79	21	4	three	CARDINAL
amfbr-79	22	1	first	ORDINAL
amfbr-79	22	2	graham	PERSON
amfbr-79	22	3	harvey	PERSON
amfbr-79	22	4	2005	DATE
amfbr-79	22	5	one	CARDINAL
amfbr-79	23	1	second	ORDINAL
amfbr-79	24	1	2003	DATE
amfbr-79	24	2	lougee	ORG
amfbr-79	24	3	marquardt	PERSON
amfbr-79	25	1	2004	DATE
amfbr-79	25	2	davis	PERSON
amfbr-79	25	3	matsumoto	PERSON
amfbr-79	25	4	2005]),several	CARDINAL
amfbr-79	25	5	lundholm	PERSON
amfbr-79	26	1	2003	DATE
amfbr-79	26	2	frankel	GPE
amfbr-79	26	3	mcvay	GPE
amfbr-79	26	4	2010	DATE
amfbr-79	26	5	christensen	PERSON
amfbr-79	26	6	elliott 2011	PERSON
amfbr-79	27	1	kumar	PERSON
amfbr-79	28	1	2006	DATE
amfbr-79	28	2	baker	PERSON
amfbr-79	29	1	miller	PERSON
amfbr-79	30	1	2004	DATE
amfbr-79	31	1	2006	DATE
amfbr-79	31	2	bhattacharya et al	PERSON
amfbr-79	32	1	2007	DATE
amfbr-79	33	1	third	ORDINAL
amfbr-79	34	1	2002	DATE
amfbr-79	34	2	zingales[2003	ORG
amfbr-79	34	3	bhattacharya et al	PERSON
amfbr-79	35	1	2004	DATE
amfbr-79	37	1	2002	DATE
amfbr-79	39	1	2	CARDINAL
amfbr-79	41	1	1	CARDINAL
amfbr-79	41	2	2	CARDINAL
amfbr-79	44	1	n. c.	PERSON
amfbr-79	44	2	t. e.	PERSON
amfbr-79	44	3	elliott	PERSON
amfbr-79	44	4	w. b.	PERSON
amfbr-79	44	5	r. d.	PERSON
amfbr-79	46	1	penman	PERSON
amfbr-79	46	2	1989	DATE
amfbr-79	48	1	1993	DATE
amfbr-79	48	2	―expert	ORG
amfbr-79	49	1	2	CARDINAL
amfbr-79	49	2	2.1	CARDINAL
amfbr-79	49	3	fu-wang	ORG
amfbr-79	49	4	1.1	CARDINAL
amfbr-79	49	5	1.2	CARDINAL
amfbr-79	49	6	fu-wang foods ltd: industry	ORG
amfbr-79	49	7	k. m. anwarul	PERSON
amfbr-79	50	1	3 1.2.1	CARDINAL
amfbr-79	50	2	two	CARDINAL
amfbr-79	51	1	two	CARDINAL
amfbr-79	52	1	five	CARDINAL
amfbr-79	55	1	1.3	CARDINAL
amfbr-79	57	1	1.4	CARDINAL
amfbr-79	57	2	2.2	CARDINAL
amfbr-79	57	3	fu-wang	ORG
amfbr-79	57	4	fu-wang	ORG
amfbr-79	57	5	2.2.1	CARDINAL
amfbr-79	58	1	fu-wang	PERSON
amfbr-79	59	1	bd foods ltd.	ORG
amfbr-79	59	2	apex foods ltd.	ORG
amfbr-79	59	3	bengal foods ltd.	ORG
amfbr-79	59	4	fu-wang foods ltd: industry	ORG
amfbr-79	60	1	k. m. anwarul	PERSON
amfbr-79	60	2	4	CARDINAL
amfbr-79	60	3	two	CARDINAL
amfbr-79	70	1	2.3	CARDINAL
amfbr-79	70	2	2.3.1	CARDINAL
amfbr-79	70	3	fu wang	PERSON
amfbr-79	77	1	2.3.1.3	CARDINAL
amfbr-79	77	2	2.5% to 20%	PERCENT
amfbr-79	78	1	2.3.1.4 tax holiday reserve	ORG
amfbr-79	78	2	august 1997 to july 2002	DATE
amfbr-79	79	1	first	ORDINAL
amfbr-79	79	2	latter years	DATE
amfbr-79	80	1	2.3.1.6	CARDINAL
amfbr-79	80	2	the year	DATE
amfbr-79	80	3	dale	ORG
amfbr-79	81	1	2.3.2	CARDINAL
amfbr-79	87	1	fu-wang foods ltd: industry	ORG
amfbr-79	87	2	k. m. anwarul	PERSON
amfbr-79	88	1	5 2.3.3	CARDINAL
amfbr-79	88	2	bangas ltd	ORG
amfbr-79	88	3	pran ltd etc	ORG
amfbr-79	89	1	about 40%	PERCENT
amfbr-79	90	1	these years	DATE
amfbr-79	92	1	august 1997 to july 2002	DATE
amfbr-79	96	1	2.3.4	CARDINAL
amfbr-79	106	1	2.3.5	CARDINAL
amfbr-79	107	1	2015-16	CARDINAL
amfbr-79	107	2	the years	DATE
amfbr-79	109	1	2.3.5.2	CARDINAL
amfbr-79	109	2	fu wang ceramic ltd	PERSON
amfbr-79	109	3	fu wang foods ltd.	ORG
amfbr-79	109	4	the year of 2015-16	DATE
amfbr-79	109	5	441000	CARDINAL
amfbr-79	109	6	fu wang ceramic ltd	PERSON
amfbr-79	111	1	2.3.5.3	CARDINAL
amfbr-79	111	2	second	ORDINAL
amfbr-79	112	1	2.3.5.4	CARDINAL
amfbr-79	112	2	second	ORDINAL
amfbr-79	113	1	0.10	CARDINAL
amfbr-79	113	2	0.14 0.13 0.24 0.43 0.22 0.21 0.24	MONEY
amfbr-79	113	3	fu-wang foods ltd: industry	ORG
amfbr-79	113	4	k. m. anwarul	PERSON
amfbr-79	114	1	6	CARDINAL
amfbr-79	115	1	0.79 0.79 0.87	MONEY
amfbr-79	116	1	2.4	CARDINAL
amfbr-79	123	1	turnover days	DATE
amfbr-79	123	2	second year	DATE
amfbr-79	124	1	fu wang	PERSON
amfbr-79	126	1	d.	NORP
amfbr-79	127	1	2.4.4	CARDINAL
amfbr-79	129	1	2.4.5	CARDINAL
amfbr-79	129	2	fsa	ORG
amfbr-79	134	1	2.4.7	PERSON
amfbr-79	135	1	almost 35%	PERCENT
amfbr-79	136	1	the first three years	DATE
amfbr-79	136	2	the last years	DATE
amfbr-79	137	1	2.4.9	CARDINAL
amfbr-79	137	2	zero	CARDINAL
amfbr-79	140	1	2.4.11	CARDINAL
amfbr-79	141	1	2.4.12	CARDINAL
amfbr-79	141	2	payable).to	PERSON
amfbr-79	141	3	fu-wang	ORG
amfbr-79	143	1	fu-wang foods ltd: industry	ORG
amfbr-79	143	2	k. m. anwarul	PERSON
amfbr-79	144	1	2.4.13	CARDINAL
amfbr-79	146	1	2.4.14	CARDINAL
amfbr-79	146	2	some years	DATE
amfbr-79	148	1	2.4.15 eps	CARDINAL
amfbr-79	149	1	around 2 plus taka	CARDINAL
amfbr-79	149	2	10	CARDINAL
amfbr-79	153	1	roe: roe	PRODUCT
amfbr-79	154	1	two	CARDINAL
amfbr-79	155	1	2.5	CARDINAL
amfbr-79	159	1	0.5%	PERCENT
amfbr-79	162	1	10%	PERCENT
amfbr-79	164	1	this year	DATE
amfbr-79	164	2	the previous year	DATE
amfbr-79	168	1	35000000 tk	QUANTITY
amfbr-79	168	2	each year	DATE
amfbr-79	170	1	first	ORDINAL
amfbr-79	170	2	four	CARDINAL
amfbr-79	176	1	first	ORDINAL
amfbr-79	176	2	second	ORDINAL
amfbr-79	178	1	approximately 26%	PERCENT
amfbr-79	178	2	fu wang	PERSON
amfbr-79	178	3	0.48	CARDINAL
amfbr-79	179	1	fu-wang foods ltd: industry	ORG
amfbr-79	179	2	k. m. anwarul	PERSON
amfbr-79	180	1	8	CARDINAL
amfbr-79	180	2	7.85%	PERCENT
amfbr-79	181	1	16.56%	PERCENT
amfbr-79	182	1	almost 10%	PERCENT
amfbr-79	184	1	more than 16.56%	PERCENT
amfbr-79	184	2	between 22% and 25%	PERCENT
amfbr-79	185	1	wacc	PERSON
amfbr-79	185	2	23.5%	PERCENT
amfbr-79	186	1	2017-18 to 2021-22	DATE
amfbr-79	186	2	23.5%	PERCENT
amfbr-79	186	3	2021	CARDINAL
amfbr-79	186	4	0.5%	PERCENT
amfbr-79	186	5	711,685,097	CARDINAL
amfbr-79	187	1	18000000	CARDINAL
amfbr-79	187	2	36.34	CARDINAL
amfbr-79	188	1	two	CARDINAL
amfbr-79	189	1	more than two	CARDINAL
amfbr-79	191	1	19%	PERCENT
amfbr-79	191	2	16%	PERCENT
amfbr-79	191	3	58.56tk	CARDINAL
amfbr-79	193	1	three	CARDINAL
amfbr-79	193	2	about 36.34	CARDINAL
amfbr-79	193	3	153.07tk	DATE
amfbr-79	194	1	0.15 0.26	CARDINAL
amfbr-79	194	2	.005 .005	MONEY
amfbr-79	194	3	.001	CARDINAL
amfbr-79	194	4	36.34	CARDINAL
amfbr-79	194	5	36.84	MONEY
amfbr-79	194	6	36.34	CARDINAL
amfbr-79	200	1	one	CARDINAL
amfbr-79	200	2	forty	CARDINAL
amfbr-79	201	1	two	CARDINAL
amfbr-79	203	1	firstly	ORDINAL
amfbr-79	204	1	gm	ORG
amfbr-79	204	2	two	CARDINAL
amfbr-79	204	3	four	CARDINAL
amfbr-79	205	1	gm	ORG
amfbr-79	205	2	gm	ORG
amfbr-79	208	1	bangladesh	GPE
amfbr-79	208	2	some years	DATE
amfbr-79	208	3	6 to 8%	PERCENT
amfbr-79	208	4	almost all the years	DATE
amfbr-79	211	1	fu-wang foods ltd: industry	ORG
amfbr-79	211	2	k. m. anwarul	PERSON
amfbr-79	212	1	2.6	CARDINAL
amfbr-79	212	2	fu-wang foods ltd	ORG
amfbr-79	213	1	2.6.1	CARDINAL
amfbr-79	213	2	the past 5 years	DATE
amfbr-79	213	3	another 5 years	DATE
amfbr-79	214	1	first	ORDINAL
amfbr-79	215	1	the future five years	DATE
amfbr-79	216	1	approximately 21%	PERCENT
amfbr-79	218	1	78%	PERCENT
amfbr-79	220	1	approximately 20%	PERCENT
amfbr-79	221	1	approximately -2	PERCENT
amfbr-79	224	1	approximately 27%	PERCENT
amfbr-79	225	1	approximately -25%	PERCENT
amfbr-79	227	1	10.55%	PERCENT
amfbr-79	229	1	approximately 21%	PERCENT
amfbr-79	231	1	0.2 million	CARDINAL
amfbr-79	231	2	2008-09	DATE
amfbr-79	234	1	12.5%	PERCENT
amfbr-79	234	2	the year 2016-17	DATE
amfbr-79	234	3	approximately 5%	PERCENT
amfbr-79	237	1	the forecasted 5 years	DATE
amfbr-79	237	2	2017-18 2018-19 2019-20	DATE
amfbr-79	237	3	48,198,118	CARDINAL
amfbr-79	237	4	the forecasted 5 years	DATE
amfbr-79	237	5	2017-18 2018-19 2019-20	DATE
amfbr-79	237	6	305,124,327	MONEY
amfbr-79	237	7	286,219,721	CARDINAL
amfbr-79	237	8	289,260,386	MONEY
amfbr-79	237	9	the forecasted 5 years	DATE
amfbr-79	237	10	2017-18 2018-19 2019-20	DATE
amfbr-79	237	11	21 2021-22	CARDINAL
amfbr-79	237	12	403,614	CARDINAL
amfbr-79	237	13	394,577	CARDINAL
amfbr-79	237	14	385,742	CARDINAL
amfbr-79	237	15	377,106	CARDINAL
amfbr-79	237	16	368,662	CARDINAL
amfbr-79	237	17	fu-wang foods ltd: industry	ORG
amfbr-79	238	1	k. m. anwarul	PERSON
amfbr-79	239	1	10	CARDINAL
amfbr-79	239	2	fu-wang	GPE
amfbr-79	241	1	baker	PERSON
amfbr-79	241	2	m.	PERSON
amfbr-79	241	3	j. wurgler	PERSON
amfbr-79	242	1	2007	DATE
amfbr-79	244	1	21	CARDINAL
amfbr-79	244	2	129	CARDINAL
amfbr-79	245	1	n.	PERSON
amfbr-79	245	2	e. black	PERSON
amfbr-79	245	3	t. christensen	PERSON
amfbr-79	246	1	journal of accounting and economics	ORG
amfbr-79	246	2	36	DATE
amfbr-79	246	3	285	CARDINAL
amfbr-79	247	1	bowen	PERSON
amfbr-79	247	2	r.; a. davis	PERSON
amfbr-79	247	3	d. matsumoto	PERSON
amfbr-79	248	1	2005	DATE
amfbr-79	249	1	quarterly	DATE
amfbr-79	249	2	sec	ORG
amfbr-79	249	3	80	CARDINAL
amfbr-79	249	4	1011-1039	CARDINAL
amfbr-79	250	1	t. christensen	PERSON
amfbr-79	250	2	w. elliott	PERSON
amfbr-79	251	1	quarterly	DATE
amfbr-79	252	1	journal of business	ORG
amfbr-79	253	1	baker	PERSON
amfbr-79	253	2	m.	PERSON
amfbr-79	253	3	j. wurgler	PERSON
amfbr-79	254	1	2007	DATE
amfbr-79	256	1	21,129	CARDINAL
amfbr-79	257	1	n.	PERSON
amfbr-79	257	2	e. black	PERSON
amfbr-79	257	3	t. christensen	PERSON
amfbr-79	257	4	r. mergenthaler	PERSON
amfbr-79	258	1	2007	DATE
amfbr-79	260	1	82,581	CARDINAL
amfbr-79	261	1	m.	PERSON
amfbr-79	261	2	r. sloan	PERSON
amfbr-79	262	1	2003	DATE
amfbr-79	263	1	gaap	PERSON
amfbr-79	263	2	two	CARDINAL
amfbr-79	264	1	30	CARDINAL
amfbr-79	264	2	41	CARDINAL
amfbr-79	265	1	n.	PERSON
amfbr-79	265	2	e. black	PERSON
amfbr-79	265	3	t. christensen	PERSON
amfbr-79	265	4	r. mergenthaler	PERSON
amfbr-79	266	1	2004	DATE
amfbr-79	268	1	18	CARDINAL
amfbr-79	268	2	27	CARDINAL
amfbr-79	269	1	n. c.	PERSON
amfbr-79	269	2	t. e.	PERSON
amfbr-79	269	3	elliott	PERSON
amfbr-79	269	4	w. b.	PERSON
amfbr-79	269	5	r. d.	PERSON
amfbr-79	269	6	2012	DATE
amfbr-79	271	1	journal of accounting research	ORG
amfbr-79	271	2	50(1	CARDINAL
amfbr-79	271	3	1-40	CARDINAL
amfbr-79	272	1	a.	PERSON
amfbr-79	272	2	l. zingales	PERSON
amfbr-79	273	1	2003	DATE
amfbr-79	274	1	university of chicago	ORG
amfbr-79	275	1	doyle	PERSON
amfbr-79	275	2	j.; r. lundholm	PERSON
amfbr-79	275	3	m. soliman	PERSON
amfbr-79	277	1	8,145	CARDINAL
amfbr-79	278	1	e. gildor	PERSON
amfbr-79	278	2	a. shleifer	PERSON
amfbr-79	279	1	the federal reserve bank	ORG
amfbr-79	279	2	kansas city	GPE
amfbr-79	280	1	kansas city	GPE
amfbr-79	280	2	mo.	GPE
amfbr-79	280	3	elliott	GPE
amfbr-79	280	4	w.	PERSON
amfbr-79	280	5	2006	DATE
amfbr-79	282	1	81,113	CARDINAL
amfbr-79	283	1	frankel	PERSON
amfbr-79	283	2	r.; s. mcvay	PERSON
amfbr-79	283	3	m. soliman	PERSON
amfbr-79	284	1	2010	DATE
amfbr-79	287	1	frederickson	PERSON
amfbr-79	287	2	j.	PERSON
amfbr-79	287	3	j. miller	PERSON
amfbr-79	289	1	79	DATE
amfbr-79	289	2	667	CARDINAL
amfbr-79	290	1	graham	PERSON
amfbr-79	290	2	j.; c. harvey	PERSON
amfbr-79	290	3	s. rajgopal	PERSON
amfbr-79	292	1	40	DATE
amfbr-79	292	2	3-73	CARDINAL
amfbr-79	293	1	henry	PERSON
amfbr-79	293	2	d.	PERSON
amfbr-79	293	3	fu-wang foods ltd: industry	ORG
amfbr-79	293	4	k. m. anwarul	PERSON
amfbr-79	294	1	11	CARDINAL
amfbr-79	295	1	kumar, a.	PERSON
amfbr-79	295	2	c. lee	PERSON
amfbr-79	295	3	2006	DATE
amfbr-79	297	1	61	CARDINAL
amfbr-79	298	1	b.	PERSON
amfbr-79	298	2	s. r. thiagarajan	PERSON
amfbr-79	299	1	1993	DATE
amfbr-79	301	1	journal of accounting	ORG
amfbr-79	301	2	31,190–215	CARDINAL
amfbr-79	302	1	lougee	ORG
amfbr-79	302	2	b.	PERSON
amfbr-79	302	3	c. marquardt	PERSON
amfbr-79	303	1	2004	DATE
amfbr-79	305	1	79,769-795	CARDINAL
amfbr-79	306	1	j. a.	PERSON
amfbr-79	306	2	s. h. penman	PERSON
amfbr-79	307	1	1989	DATE
amfbr-79	308	1	11	CARDINAL
amfbr-79	308	2	295–329	CARDINAL
amfbr-79	309	1	first	ORDINAL