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ABSTRACT. Soffer et al. examine the stock price effects of various earnings preannouncement strategies: regardless of the sign of total earnings news, the optimal disclosure strategy from a stock price perspective is to always report a positive earnings surprise. Nelson et al. observe a dependence between the flexibility in accounting standards and the type of earnings management technique employed by managers (managers tend to use operational variables when standards are precise, and accounting variables when standards are imprecise). McConnell and Servaes examine the relation between a firm's ownership structure and its performance by estimating a non-linear relation between insider stock ownership and Tobin's q.

 

ALEXANDRA-MADALINA CIUTEANU
 
 
 

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