EarningsSurprise

Standardized Unexpected Earnings — Foster Olsen and Shevlin 1984

Earnings Quality

Quick facts

Factor ID EarningsSurprise
Display name Standardized Unexpected Earnings
Family Predictor
Category Earnings Quality
Direction higher_expected_return
Status supported
Paper Foster Olsen and Shevlin 1984
Source tables fina_indicator
Required fields eps;report_period
PIT required yes
Coverage 2013-01-29 – 2026-05-15 · 489,708 rows · 71.5% of panel

Formula

(eps_q - eps_q-4) / std(eps_q - eps_q-4 over 8q)

Seasonal random walk earnings surprise standardized by its rolling 8-quarter standard deviation.

China adaptation

Uses Tushare fina_indicator eps field; drift term simplified to zero for the initial implementation.

Direction-adjusted cumulative return

1.00 1.19 1.37 1.56 1.75 2013-02 2016-05 2019-09 2023-01 2026-04

Return metrics

Metric Value
Months in sample 159
Monthly mean 0.3693%
Monthly std 2.3258%
Annualized Sharpe 0.55
t-stat (simple) 2.00
Hit rate (months > 0) 59.7%
Last 12M compounded 9.22%
Cumulative wealth (start = 1) 1.722

Recent 12 months

Month L/S return Cumulative Names
2025-05 +1.05% 1.593 4531
2025-06 +1.55% 1.618 4536
2025-07 +2.09% 1.652 4531
2025-08 +1.23% 1.672 4638
2025-09 -1.03% 1.655 4644
2025-10 -3.81% 1.592 4729
2025-11 +4.34% 1.661 4728
2025-12 +2.34% 1.700 4727
2026-01 -0.32% 1.694 4722
2026-02 -1.67% 1.666 4722
2026-03 +1.66% 1.694 4734
2026-04 +1.68% 1.722 4805

Known data issues

EPS field from fina_indicator may differ from diluted EPS used in some papers.

Notes

Post-earnings announcement drift is one of the most robust anomalies globally.

See also: Earnings Quality family, Factor library, Factor returns.