earnings Affordable Care Act 1 Ball and Brown 1 G10 1 G14 1 M40 1 M41 1 association study 1 asymmetric timeliness 1 conservatism 1 control group 1 displaced workers 1 earnings timeliness 1 earnings usefulness 1 earnings-return relation 1 education 1 efficient markets hypothesis 1 employment 1 event study 1 health insurance 1 information content 1 job loss 1 market efficiency 1 positive economics 1 post–earnings-announcement drift 1 simulations 1 value relevance 1