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4 Resources for

earnings announcement

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Trends In Earnings Management And Informativeness Of earnings announcements In The Pre- And Post-Sarbanes-Oxley Periods
From the executive summary: ‘The paper presents a study which documents that firms’ management of accounting earnings increased steadily from 1987 through the second quarter of 2001, further increasing dramatically from the third quarter of 2001 until the passage of the Sarbanes-Oxley Act of 2002. This increase more than reversed...
Tags: Social Science Electronic Publishing Inc., earnings announcement, Sarbanes-Oxley Act, accounting
White papers 2004-03-01
The Increased Importance of earnings announcements After Regulation FD: Evidence From Revisions of Analysts' Forecasts and Pre-Announcements
Regulation Fair Disclosure (Reg FD) was issued to prevent or mitigate the selective disclosure of material information to selected analysts and investors, beginning October 23, 2000. One expected effect of Reg FD is a reduction in private disclosure of material financial information to financial analysts before the earnings announcement. If...
Tags: New York Stock Exchange, earnings announcement, analyst, financial
White papers 2004-01-01
Historical Financial Statements
A positive relationship between the sign of the initial historical information and both future firm performance and subsequent quarterly earnings announcement reactions suggests that the market initially under reacts to the historical information. In particular, of the annual return difference between exante strong and weak firms is earned over...
Tags: Financial accounting, earnings announcement, financial statement, financial, performance
White papers 2002-01-01
Capital Gains Taxes and Stock Reactions to Quarterly earnings announcements
This paper examines the impact of capital gains taxes on equity pricing. Examining three-day cumulative abnormal returns for quarterly earning announcements from 1983-1997, it presents evidence consistent with shareholders' capital gains taxes affecting stock price responses. The results imply that shares trade at higher (lower) prices when individual investors face...
Tags: Investment, Taxes, Financial accounting, Free trade, National Bureau of Economic Research, stock price, tax, stock, equity, shareholder
White papers 2000-04-01

Additional Resources

Earnings-Based and Accrual-Based Market Anomalies: One Effect or Two?
This paper investigates whether the accrual pricing anomaly documented by Sloan (1996) for annual data holds for quarterly data and whether this form of market mispricing is distinct from the post-earnings announcement drift anomaly. We find that the market appears to overestimate (underestimate) the persistence of the accrual (cash flow)...
Tags: Operational accounting, accrual, anomaly, cash flow, earnings, pricing strategy, strategy
White papers 1999-05-25
Legal Alert: Roadmap to the SEC’s New Rules Regarding Earnings Releases
As of March 28, 2003, U.S. companies that issue an earnings release will have to comply with a myriad of new SEC disclosure requirements. First, companies will be required to furnish on Form 8-K the text of an earnings release or public announcement that discloses material nonpublic information regarding their...
Tags: Financial accounting, GAAP, non-GAAP, SEC, earnings, financial, Webcast
White papers 2003-04-01
Everything You Need to Know About Earnings
Earnings mean profit; it's the money a company makes. Often evaluated in terms of Earnings Per Share (EPS), this is the most important indicator of a company's financial health. Earnings reports are released four times a year and are followed very closely by Wall Street. In the end, growing earnings...
Tags: Financial accounting, Investopedia, earnings, earnings report, earnings per share, financial
White papers 2003-05-23
Announcement Of New Business Opening
This is a template for announcement of new business openings. This letter is used to locate and endorse your company. User can modify it as per the requirement.
Tags: Announcement
Tools & templates 2007-12-01
The World According to GAAP
As earnings season gets underway and investors start listening to calls and reading reports, understanding how companies report earnings is critical. Earnings per share. Basic EPS. Diluted EPS. Adjusted net income diluted. GAAP earnings. Non-GAAP earnings. Enough already. Although confusion can be part of the learning process in investing, it...
Tags: Financial accounting, Motley Fool, GAAP, earnings, non-GAAP, earnings per share, net income
White papers 2005-04-25
GAAP Versus Street Earnings: Making Earnings Look Higher and Smoother
Street earnings are compared to GAAP earnings for over 29,000 annual observations and 100,000 quarterly observations from 1990 to 2000. Analysis is performed after separating firms by profitability and earnings volatility. Although there is little difference between the two types of earnings for firms with GAAP profits, firms with GAAP...
Tags: Financial accounting, GAAP, earnings, analysis, financial
White papers 2002-07-16
Announcement Of Partnership Buyout
Thinking of buying out your partner's interest? Whether the buyout is friendly or bitter or sudden or planned, there are many things you need to think about. Here is the template for announcement of partnership buyouts.
Tags: Business structures, partnership
Tools & templates 2007-12-01
Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings?
This paper compares the characteristics of US GAAP earnings for US firms with reconciled earnings for non-US firms cross listing on US markets. It is found that the reconciled earnings for non-US firms differ systematically from US GAAP earnings for US firms, and are characterized by more evidence of smoothing,...
Tags: Financial accounting, University of North Carolina, earnings, environment
White papers 2005-01-01
Testing Explanations for the Difference Between I/B/E/S and GAAP Earnings
This article investigates two explanations for differences between I/B/E/S and GAAP earnings. One explanation is I/B/E/S earnings represent an attempt by analysts to satisfy the valuation requirements of investors, while GAAP numbers are influenced by the requirements of efficient contracting. Another explanation is that GAAP earnings include reversals of prior...
Tags: Financial accounting, Massachusetts Institute of Technology, GAAP, earnings, valuation, analyst, accounting
White papers 2004-01-01
Stock Returns, Aggregate Earnings Surprises, and Behavioral Finance
We study the stock market reaction to aggregate earnings news. Previous research shows that, for individual firms, stock prices react positively to earnings news but require several quarters to fully reflect the information in earnings. We find that the relation between returns and earnings is substantially different in aggregate data....
Tags: Financial accounting, Investment, Social Science Electronic Publishing Inc., earnings, stock price, stock, stock market, finance
White papers 2003-02-01
SEC Adopts Rules Requiring Companies to Furnish Earnings Release Form 8-K and Governing the Rules of Non-GAAP Financial Measures
In this article the topics which are discussed related to Section 401(a) of the Sarbanes-OxleyAct are: earnings releases on Form 8-K, use of non-GAAP financial measures, regulation G, amendments to item 10. The new rules add a new Item 12 to Form 8-K requiring issuers to "furnish" to the...
Tags: GAAP, Financial accounting, non-GAAP, SEC, earnings, financial
White papers 2003-01-01
The Link Between Earnings Conservatism and Balance Sheet Conservatism
Defining earnings conservatism as the degree to which a firm's earnings are more timely in reflecting expected losses than gains in a given fiscal year, and balance sheet conservatism as the firm's market-to-book ratio at the beginning of the year, this report hypothesizes and finds: Earnings conservatism is negatively associated...
Tags: Balance sheets, Financial accounting, balance sheet, earnings, accrual
White papers 2004-01-01
The Information Content of the 1999 Announcement of Funds From Operations (FFO) Changes for Real Estate Investment Trusts
This paper examines the market response to the 1999 announcement of a change in accounting for Funds from Operations (FFO) for Real Estate Investment Trusts (REITs). This change provides an increase in transparency in the accounting statements of REITs regarding the calculation of FFO. An analysis of this announcement finds...
Tags: Real estate, Investment, REIT, accounting, analysis, shareholder
White papers 2005-04-04
Announcement Of Special Discount Offer
To attract more customers you are giving discount, and you want announce it. Here a template for announcement of special discount offers.
Tags: Announcement
Tools & templates 2007-12-01
Earnings Quality and Stock Returns
An exclusive focus on bottom-line income misses important information about the quality of earnings. Accruals (the difference between accounting earnings and cash flow) are reliably, negatively associated with future stock returns. Earnings increases that are accompanied by high accruals, suggesting low-quality earnings, are associated with poor future returns. This paper...
Tags: Operational accounting, Financial accounting, Emory University, accrual, earnings, income, accounting, stock
White papers 2004-02-01
Revenue Growth And Stock Returns
From the executive summary: ‘Although analysts revise their forecasts of future earnings in response to revenue and earnings surprises, they are slow to incorporate all the information in their forecast revisions. In particular analysts underestimate the extent to which revenue and earnings surprises have permanent effects on future earnings. This...
Tags: Operational accounting, Social Science Electronic Publishing Inc., revenue, earnings forecast, analyst, stock
White papers 2002-05-01
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