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The S&P is now 5.4 percent below its all-time high of 1,565.15 set in October 2007, and the Dow is slightly more than 4 percent away from topping its record of 14,164.53. Contributing to the near-record highs are recent earnings reports. As Bloomberg reported, approximately 70 percent of the 56 S&P 500 companies that have released quarterly results beat analysts’ expectations.
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