The Enterprise Theory: An Extension

Article Abstract:

The substance of financial reporting has been changing. New emphasis is being put on reporting financial flows and also activity in terms of value added. However, these new reporting methods seem to lack a theoretical framework in current literature. Luckily Suojanen's Enterprise Theory (1954) seems to provide such a framework. This framework is modified to allow for the rewards of management mediation and separate reporting of these rewards from employee rewards.

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Insider trading activity surrounding annual earnings announcements

Article Abstract:

A formal model of insider trading behavior with respect to the release of annual earnings information was developed. Empirical analysis supported the hypothesis that insiders with track to private information concerning annual earnings increase their trading activity several weeks before the release. Results also showed the importance of considering insiders' reaction to regulatory review in examining insiders' abnormal profits.

Insider trading in securities, Insider trading (Securities)

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The Free Cash Flow Anomaly revisited: Finnish evidence

Article Abstract:

Evaluation of investment strategy, based on financial statement data of Finnish companies between 1992 and 2002, is presented. Analysis of trends prevailing in Finnish stock market is also presented.

Finland, Strategy & planning, Forecasts, trends, outlooks, Reporting & Disclosure, Planning, Forecasts and trends, Investments, Market trend/market analysis, Company business planning, Investment management, Stock markets, Stock market

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