| Summary: | 碩士 === 義守大學 === 財務金融學系 === 106 === Earnings declaration is the main accounting report for investors and information users passing profit information, and is at the core of financial reports. The article mainly studies the reaction of stock prices to earnings announcements of listed companies, analyzes abnormal returns, draws the volatility curve of the stock''s stock price around the earnings announcement date, and further analyzes the company’s unexpected earnings and the abnormal return rate of stocks. The curve of the relationship between the two on the day of earnings announcement to verify the stock price has a significant response to the earnings announcement. It reduces the blind investment of retail investors, helps investors make reasonable market forecasts, rationalizes investment, and helps regulate the information disclosure behavior of listed companies.
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