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Journal of Banking & Finance Vol. 138 2022

What can we learn from firm-level jump-induced tail risk around earnings announcements?

Mengxi Liu1; Kam Fong Chan2; Robert W. Faff3,4

1 InterFinancial Corporate Finance Ltd · 2 The University of Western Australia · 3 Bond University · 4 The University of Queensland

open access

Abstract

In this study, we provide empirical evidence that firm-level jump-induced tail risk (measured by a jump-implied variance contribution index [JIVX]) prospectively predicts cross-sectional stock returns around earnings announcements. The effect size is nontrivial. A practical trading strategy that buys announcers with high pre-news JIVX values and sells announcers with low pre-news JIVX values, earns a net risk-adjusted average return of 82 basis points (bps) three days after the news release. Notably, the empirical success of the JIVX predictor is distinct from model-free implied skewness and kurtosis measures and withstands a battery of robustness checks.

DOI
10.1016/j.jbankfin.2022.106409
Volume
138
Pages
106409
Language
en
Sources
openalex crossref bibtex:phds-export.bib

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