Table 2

Idiosyncratic volatility and return

Panel A: Idiosyncratic volatility and the correction of ex ante mispricing
Variable(1)(2)(3)(4)(5)(6)
IVOL (λ1)0.8626 (0.99)0.7017 (0.78)2.9829* (2.52)0.8143 (1.39)0.7622 (1.34)2.9027** (3.47)
IVOL * LnP/V(t):Q2 (λ2)  −2.3642** (−3.02)  −2.5912** (−4.56)
IVOL * LnP/V(t):Q3 (λ3)  −2.5416** (−3.28)  −2.9431** (−5.22)
IVOL * LnP/V(t):Q4 (λ4)  −3.1003** (−4.54)  −3.8869** (−7.66)
IVOL * LnP/V(t):Q5 (λ5)  −4.5853** (−6.02)  −4.8386** (−7.65)
LnP/V(t):Q2 −0.0475** (−5.86)−0.0311** (−3.57) −0.0304** (−4.20)−0.0147* (−2.01)
LnP/V(t):Q3 −0.0601** (−6.45)−0.0462** (−4.96) −0.0317** (−4.19)−0.0177* (−2.56)
LnP/V(t):Q4 −0.0751** (−5.90)−0.0622** (−4.94) −0.0391** (−3.62)−0.0268** (−2.92)
LnP/V(t):Q5 −0.1075** (−5.95)−0.0923** (−5.28) −0.0508** (−3.73)−0.0385** (−3.11)
N187,231187,231187,231180,717180,717180,717
R20.03130.04320.04710.12670.12780.1306
ControlsNoNoNoYesYesYes
Industry FENoNoNoYesYesYes
λ1 + λ2  0.6187 (0.44)  0.3115 (0.31)
λ1 + λ3  0.4413 (0.31)  −0.0404 (−0.04)
λ1 + λ4  −0.1173 (−0.09)  −0.9842 (−1.01)
λ1 + λ5  −1.6024 (−1.14)  −1.9359 (−1.85)
Panel B: Idiosyncratic volatility and the formation of ex post mispricing
Variable(1)(2)(3)(4)
IVOL (λ1)2.1212* (2.50)−1.8672* (−2.49)0.7895 (1.50)−1.8086** (−3.95)
IVOL * LnP/V(t + 1):Q2 (λ2) 2.0528** (2.84) 1.4121** (3.56)
IVOL * LnP/V(t + 1):Q3 (λ3) 2.8230** (4.03) 1.6470** (3.64)
IVOL * LnP/V(t + 1):Q4 (λ4) 5.2171** (7.54) 3.4584** (6.66)
IVOL * LnP/V(t + 1):Q5 (λ5) 11.8252** (7.72) 10.9243** (7.70)
LnP/V(t + 1):Q20.1576** (10.02)0.1282** (9.69)0.2946** (9.14)0.2723** (9.48)
LnP/V(t + 1):Q30.2528** (11.95)0.2218** (12.39)0.4676** (9.80)0.4389** (10.34)
LnP/V(t + 1):Q40.3418** (13.80)0.3170** (14.38)0.6385** (10.90)0.6103** (11.59)
LnP/V(t + 1):Q50.5330** (10.95)0.5106** (10.84)0.9480** (10.42)0.9209** (10.61)
N187,231187,231180,717180,717
R20.12830.14410.29150.3032
ControlsNoNoYesYes
Industry FENoNoYesYes
λ1 + λ2 0.1855 (0.18) −0.3965 (−0.65)
λ1 + λ3 0.9558 (0.93) −0.1616 (−0.25)
λ1 + λ4 3.3498** (3.29) 1.6498* (2.38)
λ1 + λ5 9.9579** (5.84) 9.1157** (6.11)

Note(s): This table presents results of the main test. The dependent variable (Rtt+1) is stock return over 07/01 of t to 06/30 of t + 1, t = 1966 to 2015. IVOL is the idiosyncratic volatility measure, defined in  Appendix 2. LnP/V(t) is the difference between the natural logarithm of the market value of equity on 06/30 of t and the natural logarithm of the estimated intrinsic value of equity obtained using the latest accounting information available by 06/30 of t (see  Appendix 1). LnP/V(t):Qi is an indicator variable that equals 1 if LnP/V(t) is in the i-th annual quintile (0 otherwise), i = 1 to 5. Industry FE stands for industry fixed effects. Controls stands for control variables, defined in  Appendix 2. T-statistics in parentheses are adjusted for Newey-West autocorrelations of three lags. **, *, and † denote statistical significance at the 1, 5, and 10% levels, respectively, using a 2-tailed test

or Create an Account

Close Modal
Close Modal