Goldman strategists said U.S. corporate earnings growth was strong in the third quarter but was no longer accelerating. According to Sina Finance, a team led by Ben Snider said the S&P 500 is on track for a fourth consecutive year of double-digit returns and that earnings growth in 2027 will be below this year’s pace. The team expects S&P 500 earnings per share to grow nearly 30% in 2026, then slow to 18% in 2027, which it described as a strong level. With 60% of companies having reported, third-quarter S&P 500 earnings per share growth is expected to reach 33% year over year. Goldman said this earnings season confirmed its view that growth in AI-related investment spending has peaked.