Detecting Corporate’s Earnings Manipulation in Thailand Corporate Governance Attributes and Audit Report Timeliness: Mediating Role of Corporate Disclosure and Transparency and Moderating Role of
evidence shows that there exists a discontinuity in reported earnings distribution around three earnings benchmarks, i.e. zero earnings, previous period’s earnings, and analyst consensus earnings forecasts
earnings benchmarks: zero earnings, previous period’s earnings, and analyst consensus earnings forecasts. Barth et al. (1999), Lopez and Rees (2002), Bartov et al. (2002), Kasznik and McNichols (2002
Technical Investment Analyst