Compound having dihydrophenanthrene, liquid crystal composition and liquid crystal display device

A compound represented by formula (1):

• wherein, in formula (1), R1 and R2 are independently hydrogen, alkyl having 1 to 10 carbons, alkenyl having 2 to 10 carbons, alkoxy having 1 to 9 carbons, alkoxyalkyl having 2 to 9 carbons or alkenyloxy having 2 to 9 carbons, and in the alkyl, the alkenyl, the alkoxy, the alkoxyalkyl and the alkenyloxy, at least one of hydrogen may be replaced by fluorine;
• ring A1, ring A2 and ring A3 are independently 1,4-cyclohexylene, 1,4-cyclohexenylene, 1,4-phenylene, tetrahydropyran-2,5-diyl or 1,3-dioxane-2,5-diyl, and in the rings, at least one of hydrogen may be replaced by fluorine;
• Z1, Z2 and Z3 are independently a single bond, —(CH2)2—, —OCH2—, —CH2O—, —COO—, —COO—, —CF2O— or —OCF2—;
• X is independently —C(═O)—, —CHF— or —CF2—;
• and
• l, m and n are independently 0 or 1.