Here's a look at some of the companies making major headlines today:

Both Dell Inc. (DELL) and L'Oreal SA (LRLCY) are up in pre-market trading after posting better-than-expected second quarter results. Sentiment that the economy is turning around is climbing. The results boosted stock markets in Europe and Asia.

Shares of American International Group Inc. (AIG) have risen more than four-fold over the past four months for reasons financial pundits don't understand. As the New York Times DealBook blog points out, "Yes, the company has named a new chief executive, who comes from a solid background at MetLife and yes, he has said that AIG will pay back the government for its bailout sooner rather than later." Shares of the New York-based insurer are up in pre-market trading.

Procter & Gamble Co. (PG) shares are up after the U.S. government reported strong consumer spending data for July. The 0.2 percent gain matched the consensus estimates of economists surveyed by Bloomberg News. Other consumer products companies, including Unilever Plc (UL) and Clorox Co. (CLX), also posted gains.

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