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
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, it seems logical that a firm with stronger fundamentals would exhibit either higher persistence of earnings or larger subsequent earnings growth or both, and in turn higher prices. • Theoretically, I
pattern, and earnings streak are interchangeably used throughout the paper. By these words I mean a string of consecutive increases in quarterly earnings defined in section 4.1. 3 in turn, leads to a
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