1. SEC Probes Whether Companies Nudged Earnings Per Share Higher, Report Says

    SEC Probes Whether Companies Nudged Earnings Per Share Higher, Report Says

    Earnings per share, included with the financial results the companies' ... conducted at Stanford University's Rock Center for Corporate Governance , ...

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    1. Our main result is that firms with a history of quadrophobia are more likely to engage in potentially problematic accounting practices, leading to (financial earnings) restatements, SEC enforcement actions, and class-action securities fraud litigation.
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