id	sid	eid	entity	type
fsr-3302	1	1	2	CARDINAL
fsr-3302	1	2	26	CARDINAL
fsr-3302	1	3	fsr	ORG
fsr-3302	2	1	the academy of financial services	ORG
fsr-3302	6	1	mark j. warshawsky	PERSON
fsr-3302	9	1	second	ORDINAL
fsr-3302	9	2	canada	GPE
fsr-3302	9	3	robert n. killins	PERSON
fsr-3302	9	4	seneca college	ORG
fsr-3302	11	1	five	CARDINAL
fsr-3302	14	1	third	ORDINAL
fsr-3302	14	2	fed	ORG
fsr-3302	14	3	john m. clinebell	PERSON
fsr-3302	14	4	university of northern colorado	ORG
fsr-3302	14	5	douglas r. kahl	PERSON
fsr-3302	14	6	university of akron	ORG
fsr-3302	14	7	jerry l. stevens	PERSON
fsr-3302	14	8	university of richmond	ORG
fsr-3302	17	1	monthly	DATE
fsr-3302	19	1	fed	ORG
fsr-3302	19	2	26	CARDINAL
fsr-3302	19	3	2017	CARDINAL
fsr-3302	19	4	vi 1057-0810/17/$	PERSON
fsr-3302	19	5	2017	CARDINAL
fsr-3302	20	1	five-year	DATE
fsr-3302	22	1	fourth	ORDINAL
fsr-3302	22	2	c. sherman cheung	PERSON
fsr-3302	22	3	peter miu	PERSON
fsr-3302	22	4	mcmaster university	ORG
fsr-3302	26	1	two	CARDINAL
fsr-3302	28	1	jack trifts	PERSON
fsr-3302	28	2	bryant university	ORG
fsr-3302	28	3	gary e. porter	PERSON
fsr-3302	28	4	northeastern university	ORG
fsr-3302	29	1	fasb	ORG
fsr-3302	29	2	2019	DATE
fsr-3302	31	1	bloomberg	ORG
fsr-3302	33	1	the past year	DATE
fsr-3302	37	1	fsr	ORG
fsr-3302	40	1	stuart michelson	PERSON
fsr-3302	40	2	26	CARDINAL
fsr-3302	40	3	2017	CARDINAL
fsr-3302	40	4	vi	PERSON