The SEC's Nightmare on EPS Street

Article (Web of Science), Early Access (Web of Science)

• cited authors: Lamb, Laura Bea; Huang, Meng; Franz, Diana R.
• publication date: October 18, 2025
• webpage: Web of Science
• published in: ISSUES IN ACCOUNTING EDUCATION Journal
• category: BUSINESS, FINANCE Category

keywords

• SEC penalties
• SEC's EPS Initiative
• analytical procedures
• consensus estimates
• data analytics
• dis-cretionary accruals
• earnings management
• fraud
• independent samples t-statistics