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January 1, 1968Journal of Accounting Research

The Information Content of Annual Earnings Announcements

William H. Beaver

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Key Points

This research aims to analyze how annual earnings announcements impact market prices and their informational content.
Examine price reactions to annual earnings announcements.
Analyze the correlation between earnings information and market response.
Earnings announcements significantly influence stock prices immediately after release.
The amount of information contained in announcements varies, affecting the intensity of price reactions.

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Implication

Explores price reactions to earnings announcements, suggesting their significant informational value.

Abstract

Information Content of earnings, Earnings, Earnings Announcement, Price reaction

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Cite This Study

William H. Beaver (1968) studied this question.

synapsesocial.com/papers/69de9e27fd84e72eb25589f8 https://doi.org/10.2307/2490070

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Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

1The Information Contained in the Components of EarningsOriginal Research · 1986 · 511 citations
2A Note on the Informational Content of Corporate Annual Earnings Forecasts.Cross-Sectional Study · 1978
3Associations Between Forecast Errors and Excess Returns Near to Earnings Announcements.Original Research · 1987 · 1 citations
4The Incremental Information Content of the Accrual and Funds Components of Earnings After Controlling for Earnings.Original Research · 1987 · 1 citations
5Earnings Announcement Informativeness and Expected Stock ReturnsOriginal Research · 2026

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