hard · Principles of Finance

A firm has an M-score of -1.50 according to the Beneish model.

How should an analyst interpret this signal?

  1. The firm is flagged as a likely earnings manipulator as the score is above -1.78.
  2. The firm's stock is undervalued relative to its sector peers.
  3. The firm is at high risk of immediate bankruptcy due to liquidity constraints.
  4. The firm has exceptionally high quality of earnings and conservative accounting.

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