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Are quarterly earnings released first via a press release on the investor website, via conference call, or does it vary by company?
Companies typically release their earnings before the market opens, and then later host an analyst/investor conference call to discuss the results. Here's a link to an interesting article abstract on the subject:  Disclosure Rules For Earnings Releases And Calls | Bowne Digest.  Excerpt: In the aftermath of the   Sarbanes-Oxley Act, the SEC changed   regulations to bring quarterly   earnings announcements in line with   the generally heightened sensitivity   to adequate disclosure. New   regulations required that issuers file   or furnish their earnings press   releases on Form 8-K and conduct any   related oral presentations promptly   thereafter, to avoid a second 8-K. [...] Sample from a news release by The Coca Cola Company: ATLANTA, September 30, 2009 -   The   Coca-Cola Company will release third   quarter and year-to-date 2009   financial results on Tuesday, October   20, before the stock market opens. The   Company will host an investor   conference call at 9:30 a.m. ( EDT ),   on October 20. [...] Sample from a news release by Apple, Inc.: CUPERTINO, California—January 21,   2009—Apple® today announced financial   results for its fiscal 2009 first   quarter ended December 27, 2008. The   Company posted record revenue of [...]   Apple will provide live streaming of   its Q1 2009 financial results   conference call utilizing QuickTime®,   Apple’s standards-based technology for   live and on-demand audio and video   streaming. The live webcast will begin   at [...]