http://172.19.1.196:8983/solr/secweb/select?q=Delighted Smooth OR "Delighted Smooth" OR "Happy Sleek" OR "Happy Polished" OR "Pleased Sleek" OR "Pleased Polished"&wt=json&indent=true&facet=true&facet.field=key_filetype&facet.field=key_sitemap&facet.field=system_name&facet.field=key_keywords&hl=on&hl.fragsize=200&hl.fl=id,title_th,searchcontent_th&defType=edismax&qf=searchcontent_th&qf=id&qf=title_th^1000000&pf=title_th~5^1&pf=searchcontent_th~5^10000&ps=2&mm=100&qf=title_th_default&start=60&rows=10
evidence of earnings management. In other words, if there is no economic
incentive for meeting or beating earnings benchmarks, reported earnings distribution is assumed to be even and
smooth around presumed