seek Part 3: Discussion points ICGN GUIDANCE ON INTEGRATED BUSINESS REPORTING 15 to reflect the complexities inherent in a contemporary business such as: • the interdependence of financial and non
. https://doi.org/10.1111/1475-679x.12072 Al-Shaer, H., & Zaman, M. (2016). Board gender diversity and sustainability reporting quality. Journal of Contemporary Accounting & Economics, 12(3), 210–222. https
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A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals* Sarayut Rueangsuwan † Kasetsart University, Thailand August 2015 Abstract Prior literature on meeting or beating earnings benchmarks extensively documents that market rewards firms reporting a string of consecutively earnings increases. To date, it is still unclear what an earnings string really means. This paper empirically provides rational explanations for this phenomenon by investigating whether the increment...
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