Security Returns Around Earnings Announcements.
研究季度盈利公告前后数日的风险、收益和异常收益行为，采用允许风险在事件时间每日变化的研究设计，并检验公告期风险与收益的横截面差异是否与公司规模有关。
Abstract Examines risk, return and abnormal return behavior in the days around quarterly earnings announcements, using a research design that allows risk to vary daily in event time. Result of the tests conducted on several hypotheses concerning the effect on security prices of earnings announcements; Investigation whether cross-sectional variation in announcement-period risks and returns is a function of firm size.