Event Day 0? After-Hours Earnings Announcements

Event Day 0? After-Hours Earnings Announcements
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DOI：
10.2139/ssrn.747004
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发表时间：
2006
期刊：
S&P Global Market Intelligence Research Paper Series
影响因子：
--
通讯作者：
Cameron Truong
Cameron Truong
中科院分区：
--
文献类型：
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作者：
H. Berkman;Cameron Truong

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摘要 近年来，盘后盈利公告的比例已增至40%以上。对于盘后公告，与盈利相关的交易量和价格变化不会在 Compustat 或 I/B/E/S 盈利公告日观察到，而是在一个交易日后观察到。这项研究证明了在围绕收益公告的事件研究中考虑盘后公告的重要性。版权所有 (c)，芝加哥大学代表专业会计学会，2008 年。
ABSTRACT In recent years, the proportion of after-hours earnings announcements has increased to more than 40%. For after-hours announcements, earnings-related volume and price changes are not observed on the Compustat or I/B/E/S earnings announcement date, but one trading day later. This study demonstrates the importance of accounting for after-hours announcements for event studies around earnings announcements. Copyright (c), University of Chicago on behalf of the Institute of Professional Accounting, 2008.