We study how corporate governance would affect market reactions to earnings surprises: the post-earnings announcement drift phenomenon. We conjecture that both investors’ under-reactions and over-reactions to earnings surprises can cause the post earnings announcement drift. For a bad governan

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题目：Doing Empirical Research

主题1：Founder Succession and Accounting Properties 主题2：State Ownership, Tax Status, and Size Effect of Effective Tax Rate in China