Contents
Biographies

Earnings Management:
A Perspective
by Messod D. Beneish

The Impact of Free Cash Flow, Financial Leverage and Accounting Regulation on Earnings Management in Australia's 'Old' and 'New' Economy
by Stewart Jones and Rohit Sharma

Market Reactions to Repeat Preannouncements
by Leonard Soffer

Earnings Management and Auditor Conservatism: Effects of SEC Enforcement Actions
by James W. Bannister and David N. Wiest

Growth Opportunities and Earnings Management
by Fouad AlNajjar and Ahmed Riahi-Belkaoui

The Impact of Multinationality on the Informativeness of Earnings and Accounting Choices
by Ahmed Riahi-Belkaoui and Ronald D. Picur