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Assimilation Effects in Financial Markets
Journal article   Open access   Peer reviewed

Assimilation Effects in Financial Markets

Eliezer M. Fich and Guosong Xu
Journal of financial and quantitative analysis, pp 1-38
11 Oct 2022
url
https://doi.org/10.1017/S0022109022001168View
Published, Version of Record (VoR) Open

Abstract

Abstract An assimilation bias occurs when people’s evaluative judgment is positively influenced by a previously observed signal. We study this effect by examining investors’ appraisal of M&A deals announced 1 day after other firms in the same 1-digit SIC as the merging parties release earnings surprises. Consistent with assimilation effects, acquirers’ M&A announcement stock return initially correlates with the previous day’s earnings surprises. This effect reverses after 1 week. Assimilation generates other distortions as more positive surprises are related to increases in bid competition, takeover premiums, and withdrawn M&As. Evidence from IPOs corroborates the presence of assimilation effects in financial markets.

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