The Detection of Earnings Manipulation is a paper put together by Messod D. Beneish. In the paper, Beneish discusses a model which shows how to calculate which companies are most likely to be manipulating earnings. The paper in itself is interesting, and I suspect some readers have gone through this one. If you have not we have embedded it below. However, even if you have gone through it, we have a special treat coming up. Analysts at Credit Suisse have applied these methods to some S&P 500 companies which are the most likely to be fudging earnings. We will have that up hopefully by tomorrow so stay tuned.