Driven to Distraction: Extraneous Events and Underreaction to Earnings News

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CFA Digest
February 2010 | Vol. 40 | No. 1 | 3 pages
Source: CFA Institute
David Hirshleifer Sonya Seongyeon Lim Siew Hong Teoh
Nicholas J. Handley, CFA (Reviewer)

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Abstract

The investor distraction hypothesis states that investors underreact to news when multiple demands are placed on their attention. The authors find strong supporting evidence for the hypothesis by directly measuring earnings announcement returns as a function of the number of competing announcements. The effect is most pronounced when the competing announcements are numerous and deliver big surprises and when the earnings announcement is from a small company in an unrelated industry. Although the initial trading day underreaction is weaker, the post-earnings-announcement drift is stronger.

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Topics
Behavioral Finance
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Portfolio Management
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  • Portfolio Concepts from Capital Market Theory
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