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References in periodicals archive ?
Using sampling procedures and variable measurements similar to Baber and Kang (2002), we replicate their study by observing the three-day abnormal return surrounding on-target earnings announcements for firms sorted by split factor.
(20) These results suggest that the complexity of the relation between on-target earnings announcements and returns extends beyond contamination.
We examine the consequences of the stock split problem by considering security price reactions to on-target earnings disclosures, identified as disclosures where actual EPS meet, but do not exceed, the most recent consensus EPS forecast prior to the earnings announcement date (EAD).
Third, although there is little a priori reason to expect the security price response to on-target earnings to be positive or negative, both academics and practitioners typically characterize on-target earnings as good news (Levitt 1998; Dechow et al.
We begin with the 13,916 observations with apparent on-target earnings displayed in Table 2.
Consider the implications of these results for evaluating how financial statement users interpret announcements of on-target earnings. Results for the sample not affected by stock splits indicate that the mean return is significantly negative, yet the combined stock price reaction to the potentially contaminated on-target sample (split factor >1, column 7) is significantly positive at the 0.05 level.
The analysis in Figure 1 is not intended to be a comprehensive investigation of security price reactions to on-target earnings disclosures, as we cannot determine from the First Call forecast data how many of these observations are actually on-target as-reported.
* price reactions to on-target earnings depend on the extent of subsequent stock splits;