Income Statement - earnings per share

Earnings Calls are a teleconference in which a public company discusses the financial results of a reporting period. The name comes from the bottom line numbers in the income statement - earnings per share.

The U.S. based National Investor Relations Institute says that 92% of companies represented by their members conduct earnings calls and that virtually all of these are webcast.

Transcripts of calls may be made available either by the company or a third party.
The calls are usually preceded or accompanied by a press release containing a summary of the financial results, and possibly also by a more detailed filing under securities law.

Earnings calls usually happen, or at least begin, while the stock market on which the company's shares are traded is closed to trading, so that all investors will have had a chance to hear management's presentation before trading in the stock resumes.