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
earnings and firm value (e.g. Lev and Thiagarajan, 1993; Abarbanell and Bushee, 1997; Tomy, 2012; Yao, 2014). • If fundamental information is manifested in earnings persistence or reflects earnings growth
uncertainty. Assuming that investors are able to calculate variability of future earnings and employ it as an estimation of fundamental risk. They perceive that future earnings variability is lower for firms
three-factor model, describing the liquidity premium, subsuming documented anomalies associated with size, long-term contrarian investment, and fundamental (cash flow, earnings, and dividend) to price
Fundamental Investment Analyst on Derivatives