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Comment for Proposed Rule 91 FR 12516

  • From: William J Mayew
    Organization(s):
    Duke University

    Comment No: 115414
    Date: 4/30/2026

    Comment Text:

    Attached is a working paper providing empirical evidence on earnings conference call mention contracts. It provides empirical evidence on a central question investor relations officers ask: is there novel information in prediction market prices to help understand market information demand beyond what investor relations departments are already doing? As part of the analysis we tabulate what firm representatives trigger contract resolutions as well as the role of financial analysts in triggering resolutions.

    Comments are welcome.