Institutional ownership, differential predisclosure precision and trading volume at announcement dates

Article Abstract:

The behavior of institutional investors to announcement of earnings was measured in terms of trading volume and was shown to follow a quadratic response that is dependent on the type of institutional ownership. Results of modeling showed that high institutional ownership, that is 50% of the company's stock is held by public investors, governs trading volume during announcement of company earnings. High trading volumes are observed when institutional ownership is low. This shows that the response of the investors as a group is more accurate than those of individual investors.

Corporations, Social aspects, Models, Behavior, Investors, Investor relations

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Applying reverse regression techniques in earnings-return analyses

Article Abstract:

Research is presented concerning the use of reverse regression procedures as a technique for dealing with the measurement error which exists in unexpected earnings. The relationship between returns and earnings is discussed.

Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Research, Finance, Profits, Accounting, Regression analysis, Corporate profits

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Do capital gain tax rate increases affect individual investors' trading decisions?

Article Abstract:

The impact of an increase in capital gains tax in the Tax Reform Act of 1986 is examined in detail. Trading decisions of individual investors are assessed.

Public Finance Activities, Capital Gains Taxes, Economic aspects, Tax reform, Capital gains tax

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