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Earnings Announcements Combined with Stock Repurchases

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Earnings announcement period is an essential time for many equity traders. It is time when most of the stocks move with higher volatility, which offers the more significant potential for profit. We present an interesting research paper that helps to increase the odds of correctly pick outperforming (and underperforming) stocks during this period. The article shows that the timing of stock repurchase announcement and secondary equity offering (SEO) announcement is an important predictor of performance during earnings announcement. Managers have the ability to time stock repurchase and SEO announcements. Academic research shows managers choose to buyback stocks when they expect good earnings announcement, and they prefer to execute SEO before bad earnings. Therefore investors could look for these indicators and build long-only (with the help of information from stock repurchase announcements) of long-short (short leg with help from SEO announcement date) trading portfolio with attractive characteristics. We insert the long-only description into our database (as it is easier to build and trade). Still, we recommend also reviewing the long-short version of this strategy described in the source academic paper.

Fundamental reason

The academic paper states that it is generally accepted that managers have more information about the firm than investors. Given this information asymmetry, managers can make informed decisions about corporate actions such as equity offerings or repurchases. The announcement of stock repurchase or secondary equity offering is voluntary and can be easily moved by a few weeks or months. Therefore the timing of SEO or repurchase announcement before earnings announcement could be perceived as important information about the future performance of stock during the earnings announcement period.

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Keywords

stock pickingfundamental analysisearnings announcementtrading earningsfactor investingsmart beta

Market Factors

Equities

Confidence in Anomaly's Validity

Strong

Period of Rebalancing

Daily

Number of Traded Instruments

100

Notes to Number of Traded Instruments

average number of stocks held during one earning announcement period

Complexity Evaluation

Moderate

Financial instruments

Stocks

Backtest period from source paper

1987 – 2013

Indicative Performance

25.2%

Notes to Indicative Performance

per annum, annualized return (geometrically, four earnings announcement periods per year, average return 5,78% per announcement), data from table 7C for period (-10,+15) for analysis excluding small firms

Estimated Volatility

11.11%

Notes to Estimated Volatility

estimated from t-statistic 10.81, data from table 7C for period (-10,+15) for analysis excluding small firms

Notes to Maximum drawdown

not stated

Sharpe Ratio

2.27

Regions

United States

Simple trading strategy

The investment universe consists of stocks from NYSE/AMEX/Nasdaq (no ADRs, CEFs or REITs), bottom 25% of firms by market cap are dropped. Each quarter, the investor looks for companies that announce a stock repurchase program (with announced buyback for at least 5% of outstanding stocks) during days -30 to -15 before the earnings announcement date for each company. Investor goes long stocks with announced buybacks during days -10 to +15 around an earnings announcement. The portfolio is equally weighted and rebalanced daily.

Hedge for stocks during bear markets

No – The selected strategy is designed as a long-only; therefore, it can't be used as a hedge against market drops as a lot of strategy's performance comes from equity market premium (as the investor holds equities, therefore, his correlation to the broad equity market is very very high).

Out-of-sample strategy's implementation/validation in QuantConnect's framework(chart, statistics & code)

Source paper

Amini, Singal: Are Earnings Predictable?

Abstract: If managers use their superior information to time a firm’s corporate actions, it is likely that equity issuance will precede bad earnings while stock repurchase announcements will precede good earnings. Consistent with this conjecture, we find evidence of market timing and earnings predictability. The market reaction to earnings following repurchase announcements is statistically and economically significantly higher by 4.56% than earnings following SEO pricings over a 25 trading day window (-10, 15).

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