Cost of Capital Depreciation EPS Management 
Harvard Business Review
APRIL 5, 2017
If a company has beat or missed its EPS targets by less than two cents , that means the company has nipped and tucked its quarterly results just enough to meet the target EPS number it committed to analysts. Of these, the last indicator is perhaps the most likely to accurately capture a company’s short-termism.
Harvard Business Review
FEBRUARY 7, 2017
Companies deliver superior results when executives manage for long-term value creation and resist pressure from analysts and investors to focus excessively on meeting Wall Street’s quarterly earnings expectations. These indicators and hypotheses were: Investment: The ratio of capex to depreciation. We calculate that U.S.
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