Understanding what lies behind the numbers presented in financial statements was the focus of an engaging expert talk on “Earnings Management and Stock Market”, organized by the Centre of Management and Humanities (CMH), Punjab Engineering College (Deemed to be University), Chandigarh, on September 18, 2026, as part of Industry-Academia Week. The session sought to introduce students to the less visible aspects of financial reporting and help them understand how earnings management can influence corporate performance and market perceptions.
Dr. Sunil Kumar, Project Manager, Deloitte, New Delhi, the keynote speaker, offered an industry-oriented perspective on the dark side of financial reporting and the phenomenon of earnings manipulation. He discussed how and why companies may attempt to influence reported financial figures, the different approaches used in doing so and the factors that may motivate such practices. Particular emphasis was placed on identifying red flags in financial statements that could indicate possible manipulation. Through relevant examples and professional insights, students were encouraged to look beyond reported figures and critically assess the information presented by companies.
The session began with an introduction to Dr. Sunil Kumar, followed by a warm welcome by Dr. Anju Singla, Professor and Head, CMH, and coordinators Dr. Rakesh and Dr. Pratibha. Students and faculty actively participated, gaining practical insights into financial reporting, decision-making and stock market behaviour. The session concluded with an interactive exchange and a token of appreciation presented to the speaker.
