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Earnings Call

Definition

An earnings call is a teleconference, or webcast, in which a public company discusses the financial results of a reporting period]. The name comes from earnings per share, the bottom line number in the income statement divided by the number of shares outstanding. The US-based National Investor Relations Institute says that 92% of companies represented by their members conduct earnings calls and that virtually all of these are webcast. Transcripts of calls may be made available either by the company or a third party.

What is 'Earnings Call'

A conference call between the management of a public company, analysts, investors and the media to discuss the financial results during a given reporting period such as a quarter or a fiscal year. An earnings call is usually preceded by an earnings report, which contains summary information on financial performance for the period.

Explaining 'Earnings Call'

The term "earnings call" is a combination of a company's report of "earnings" - i.e. its net income or earnings per share - and the conference call to discuss results.

The term "earnings call" is generally taken to mean a periodic call wherein management discusses financial performance for a period, regardless of whether the company actually has earnings or not. The vast majority of listed companies host earnings calls to discuss their financial results, although small companies with minimal investor interest may be the exception to the rule. Many companies provide a phone recording or presentation of the earnings call on their corporate websites for a number of weeks after the actual call, making it possible for investors who could not log-in to the call to access this information.


Further Reading


Earnings calls: Exploring an emerging financial reporting genre
journals.sagepub.com [PDF]
… from the period of 2006-2008, which includes calls from the beginning of economic downturn, the … For each earning call, we have a week of stock prices of the company after the day … the equations above to calculate the measured stock volatility af- ter the earnings call, which is …

The economic implications of corporate financial reportingThe economic implications of corporate financial reporting
www.sciencedirect.com [PDF]
… from the period of 2006-2008, which includes calls from the beginning of economic downturn, the … For each earning call, we have a week of stock prices of the company after the day … the equations above to calculate the measured stock volatility af- ter the earnings call, which is …

Inside the “black box” of sell‐side financial analystsInside the “black box” of sell‐side financial analysts
onlinelibrary.wiley.com [PDF]
… from the period of 2006-2008, which includes calls from the beginning of economic downturn, the … For each earning call, we have a week of stock prices of the company after the day … the equations above to calculate the measured stock volatility af- ter the earnings call, which is …

Ethics and ethos in financial reporting: Analyzing persuasive language in earnings callsEthics and ethos in financial reporting: Analyzing persuasive language in earnings calls
journals.sagepub.com [PDF]
… from the period of 2006-2008, which includes calls from the beginning of economic downturn, the … For each earning call, we have a week of stock prices of the company after the day … the equations above to calculate the measured stock volatility af- ter the earnings call, which is …

Earnings management: A perspectiveEarnings management: A perspective
papers.ssrn.com [PDF]
… from the period of 2006-2008, which includes calls from the beginning of economic downturn, the … For each earning call, we have a week of stock prices of the company after the day … the equations above to calculate the measured stock volatility af- ter the earnings call, which is …

Financial distress and the credibility of management earnings forecastsFinancial distress and the credibility of management earnings forecasts
papers.ssrn.com [PDF]
… from the period of 2006-2008, which includes calls from the beginning of economic downturn, the … For each earning call, we have a week of stock prices of the company after the day … the equations above to calculate the measured stock volatility af- ter the earnings call, which is …

The effect of investment banking relationships on financial analysts' earnings forecasts and investment recommendationsThe effect of investment banking relationships on financial analysts' earnings forecasts and investment recommendations
onlinelibrary.wiley.com [PDF]
… from the period of 2006-2008, which includes calls from the beginning of economic downturn, the … For each earning call, we have a week of stock prices of the company after the day … the equations above to calculate the measured stock volatility af- ter the earnings call, which is …

Persuasion in earnings calls: A diachronic pragmalinguistic analysisPersuasion in earnings calls: A diachronic pragmalinguistic analysis
journals.sagepub.com [PDF]
… from the period of 2006-2008, which includes calls from the beginning of economic downturn, the … For each earning call, we have a week of stock prices of the company after the day … the equations above to calculate the measured stock volatility af- ter the earnings call, which is …



Q&A About Earnings Call


How do you define "conference call"?

A conference call between management of a public company, analysts, investors and the media to discuss financial results during a given reporting period such as a quarter or fiscal year.

What does "earnings report" mean?

The term "earnings report" means summary information on financial performance for the period.

Why do companies host earnings calls?

Companies host earnings calls in order to provide their shareholders with information about their recent performance.

What is an earnings call?

An Earnings Call is a conference call between the management of a public company, analysts, investors and the media to discuss the financial results during a given reporting period such as a quarter or fiscal year.

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