An investigation into the presence of earnings management in U.S. large-cap companies.

• Main Authors: Chew, Jia Yi., Ong, Evadne Zhiyan., Wong, Sok Peng.
• Other Authors: Suman Banerjee
• Format: Final Year Project
• Language: English
• Published: 2011
• Subjects: DRNTU::Business::Accounting::Reporting
• Online Access: http://hdl.handle.net/10356/43850
• Institution: Nanyang Technological University

This study is based on the observation that analysts’ consensus EPS forecast is exceeded by actual EPS but at the same time, analysts’ consensus RPS forecast exceeds actual RPS. Earnings management is conjectured to be one of the reasons for this phenomenon and this conjecture will be justified by a...