CBS is suing Ziff-Davis Publishing claiming that it overstated the earnings of the magazines that it sold to CBS earlier this year for $362.5 million, Ziff-Davis reported. “The complaint is absurd. There is no basis of any kind for any complaint by CBS,” William Ziff Jr., chairman of the executive committee of Ziff Corp., said in a statement. Ziff is the closely held parent of Ziff-Davis. Ziff said the accounting firm of Touche Ross also was named in the complaint.