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.
The Detection of Earnings Manipulation by Messod D. Beneish by