Choosing the Right Earnings Day is a Complex Task for Finance Executives

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Thursday is expected to be the busiest day of earnings season, with more than 420 U.S.-listed companies set to report

By Nina Trentmann Nov. 7, 2019 5:30 am ET This Thursday is expected to be the most popular day to report financial results this earnings season. And, for some companies, that could be a good thing.

On Thursday, more than 420 companies listed in the U.S. are expected to release earnings, which could be good or bad, depending on the company, according to Wall Street Horizon Inc., a data provider that tracks over 7,500 companies globally. Mr. deHaan and his colleagues analyzed the timing and impact of 120,000 results announcements in 2015 and found that trading volumes of individual stocks also went down on busy earnings days. Their findings were published in the Journal of Accounting and Economics.

“The myth is that companies that announce results on a Friday try to escape the wrath of the market,” he said. “But evidence shows that this is not true.” Market volatility can be stronger on a Friday because of the overall lower number of earnings releases, Mr. deHaan added. The company is now reviewing whether it should permanently move its earnings date, following unsolicited feedback from analysts and investors after it changed its third-quarter earnings date to Thursday morning, Oct. 24—a day after Microsoft.

It is important for a company to adhere to its chosen date once it has made an official announcement, Mr. Star said. “If dates are moved and appearances are canceled, this sends a signal to the market,” he said.

 

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