因此，盈利公告不过是宣布公司的利润。这是一个公开声明，它定义了公司一直在为国家贸易和股票市场创收和贡献的利润。反映股票市场盈利方式的收益公告（Kamma et al，2009）。
Earning announcements may be defined as the official public statement of the overall profitability of the company which can be made for the given period of time. This announcement is generally made for some specific period of time, which may be a quarter or the entire year. The earnings announcements are made on the basis of the specific dates which can be specific to the season of earnings. The earnings announcements therefore are made on the basis of the time when the company or the organization can earn more and more profits. The stock markets also respond to the earning announcements of the company. The post earnings announcements also have a significant effect on the markets which are associated with the company or the organization. Thus, earning announcements forms to be an important entity in the markets in UK. It is something which forms the fundamentals of the markets and lets the investors plan themselves. In this research paper the focus has been done on the earning announcements in UK in different sectors. The research will focus on the analysis of the earning announcements, the effects of the post earnings announcements, the methodologies related to the earning announcements and the literature which is associated with the same. Furthermore, the methodology related to the earning announcements will be discussed and studied.
Thus, an earnings announcement is nothing but the announcement of the profit of the company. It is a public statement which defines the profits which a company has been earning and contributes to the national trade and stock market. It is the earning announcements which reflect the way the earnings are done in the stock market (Kamma et al, 2009).