LTAFRLost Time Accident Frequency Rate
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For the sample of 142 equity issues for which five-year growth in earnings is available on the I/B/E/S tapes, the average announcement period abnormal five-year growth in earnings forecast revision (LTAFR) is -0.0406 (-4.06%), which is significant at the one percent level (see Exhibit 6, Panel A).
The positive relation between LTAFR and TDAR indicates that equity issue announcements convey information regarding long-term earnings also.
For each of these two groups separately, we estimated weighted least squares regressions between TDAR, AFR and LTAFR with institutional ownership.