Discounted in the Market

28 July 2003


Earnings Season Follies

Markets are clearinghouses for information according to many popular theories. Price is the distillation of all-known data into a single number. As a definition, its value hinges on the qualifier "all-known." What happens when something that isn't known turns up, or when something that is known turns out to be wrong. On Wall Street, that is the fun of earnings season, when the market shows the analysts who is boss.

Part of the amusement comes when results for the quarter come out, and stock prices drop because the figures did not meet analyst expectations. Only on Wall Street journalism could the data be blamed for the hypothesis being wrong. To rephrase it, the stock price fell because the analysts had over-estimated the results. Or another way, the stock price fell because the analysts who had been expecting certain figures were wrong in their expectations. Their models didn't work. Their assumptions were incorrect. They used questionable methods. One last time, the analysts were wrong.

The beauty of them being wrong, either on the high side or the law side, is the sudden stock movement that follows as the real information is priced into the stock. Nobody on Wall Street can make a dime if prices don't change. So by being wrong, the analysts are preparing the conditions for future profits if the trading departments are nimble.

One is not suggesting a market manipulation. Conspiracies are not all that easy to keep secret. However, this is a damning argument against merchant/investment banks providing their own research to the public and then helping them make the trade. These days, it need not be a conflict of interest but the mere appearance of one.

Research should be independent, provided by third parties who get paid only for making the study of the firm. No price projections, no forecasts of earnings, no hot tips from the people who trade -- Chinese Walls don't work when it comes to perceptions. Until that happens, earnings season will be a source of amusement.