MGM Resorts International MGM is scheduled to report first-quarter 2021 results on Apr 28, after the closing bell. In the last reported quarter, the company’s earnings beat the Zacks Consensus Estimate by 6.3%.Q1 EstimatesThe Zacks Consensus Estimate for first-quarter bottom line is pegged at a loss of 86 cents. Notably, it had reported loss of 45 cents in the prior-year quarter. Over the past seven days, the company’s earnings estimates have remained stable. The consensus mark for first-quarter revenues stands at $1,566 million, suggesting a decline of 30.5% from the year-ago reported figure.Factors to NoteThe company’s first-quarter results are likely to reflect negative impacts of low visitation in Macau and domestic market due to the coronavirus pandemic, and high operating expenses. Moreover, travel restrictions might have weighed on the to-be-reported quarter’s performance. Furthermore, dismal performance of Las Vegas Strip resorts, Regional operations and Management and other operations are likely to have hurt the company’s performance. However, robust performance of MGM China may have positively impacted the company’s results. Despite occupancy improving sequentially every month, it is still below the pre-pandemic level.The Zacks Consensus Estimate for Las Vegas Strip and Regional operations’ revenues are pegged at $486 million and $629 million, suggesting year-over-year decline of 57.1% and 13.3%, respectively. Moreover, sharp increase in expenses might get reflected in the company’s to-be-reported quarter’s results. Meanwhile, MGM Resorts has been consistently making important investments to make the most of opportunities. The Zacks Consensus Estimate for MGM China is pegged at $345 million, suggesting year-over-year growth of 26.9%.Notably, the company may have benefited from robust demand for sports betting and iGaming. It continues to focus on sports betting expansion. In fourth-quarter 2020, BetMGM market share in Colorado and Tennessee were 31% and 34%, respectively. Moreover, the company and its new partner, Entain, anticipates new revenues related with BetMGM to increase well over 100% in 2021.MGM Resorts International Price and EPS Surprise MGM Resorts International price-eps-surprise | MGM Resorts International QuoteWhat the Zacks Model UnveilsOur proven model doesn’t predict an earnings beat for MGM Resorts this time around. The combination of a positive Earnings ESP and a Zacks Rank #1 (Strong Buy), 2 (Buy) or 3 (Hold) increases the odds of an earnings beat. But that's not the case here.You can uncover the best stocks to buy or sell before they’re reported with our Earnings ESP Filter.MGM Resorts has a Zacks Rank #3 and an Earnings ESP of -10.15%.Stocks With Favorable CombinationHere are some stocks from the Zacks Consumer Discretionary space that investors may consider, as our model shows that these have the right combination of elements to deliver an earnings beat this time around.Boyd Gaming Corporation BYD has a Zacks Rank #3 and an Earnings ESP of +7.42%. You can see the complete list of today’s Zacks #1 Rank stocks here.Choice Hotels International, Inc. CHH has a Zacks Rank #3 and an Earnings ESP of +17.47%.Caesars Entertainment, Inc. CZR has a Zacks Rank #3 and an Earnings ESP of +9.32%.Zacks' Top Picks to Cash in on Artificial IntelligenceIn 2021, this world-changing technology is projected to generate $327.5 billion in revenue. Now Shark Tank star and billionaire investor Mark Cuban says AI will create ""the world's first trillionaires."" Zacks' urgent special report reveals 3 AI picks investors need to know about today. See 3 Artificial Intelligence Stocks With Extreme Upside Potential>>Want the latest recommendations from Zacks Investment Research? Today, you can download 7 Best Stocks for the Next 30 Days. Click to get this free report MGM Resorts International (MGM): Free Stock Analysis Report Choice Hotels International, Inc. (CHH): Free Stock Analysis Report Caesars Entertainment, Inc. (CZR): Free Stock Analysis Report Boyd Gaming Corporation (BYD): Free Stock Analysis Report To read this article on Zacks.com click here. Zacks Investment Research