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.
• 其他作者: Suman Banerjee
• 格式: Final Year Project
• 語言: English
• 出版: 2011
• 主題: DRNTU::Business::Accounting::Reporting
• 在線閱讀: http://hdl.handle.net/10356/43850
• 機構: 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...