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Artul.ai Research LibraryStudy No. 75Management BehaviorUpdated 2026-08-28

Only 861 of 165,182 earnings calls score under 3 on complexity - why they stand out

By Artul.ai Research Group · n = 861 earnings calls · First published 2026-08-28
Abstract

This study examines a rare slice of earnings-call language: calls scoring 2 or lower on Artul.ai's 0-9 complexity meter. Among 165,182 calls from 1990-2026, only 861 (0.52%, 95% CI 0.49%-0.56%) qualify. Compared with the corpus baseline, these calls show lower evasion (2.19 vs 2.70), lower stress (2.15 vs 2.43), and lower promotion language (4.45 vs 5.05), with candor slightly higher (7.09 vs 6.86). Guidance is maintained far more often (37.3% vs 48.8% baseline implies less maintaining; raised guidance is nearly identical at 21.1% vs 21.1%). A forward-returns sample of 99 calls shows a median next-period return of -0.85%, versus -7.16% for the 22,449-call baseline, and 48.5% raised guidance versus 39.5% baseline. These are descriptive contrasts, not causal claims.

Key findings
  • Only 861 of 165,182 calls (0.52%) score 2 or lower on the 0-9 complexity meter.
  • Simple-language calls show lower evasion (2.19 vs 2.70) and lower stress (2.15 vs 2.43) than the corpus baseline.
  • Raised guidance occurred in 48.5% of the 99-call returns sample versus 39.5% for the 22,449-call baseline.
  • The median forward return in the simple-language sample was -0.85% versus -7.16% for the baseline, with wide dispersion (Q1 -20.4%, Q3 24.1%).

1Introduction

Earnings calls are famously dense: hedged statements, promotional framing, and jargon can obscure what management actually knows. A small set of calls does the opposite, using plain, direct language. Identifying what characterizes these calls - and whether their tone aligns with guidance behavior and subsequent returns - is useful context for anyone who reads transcripts closely. This study examines every call in the Artul.ai corpus scoring 2 or lower on the 0-9 complexity meter, comparing their language profile, guidance actions, topic emphasis, and forward returns against the full 165,182-call baseline from 1990-2026.

2Data & methodology

The corpus comprises 165,182 earnings-call transcripts published between 1990 and 2026, each scored independently by a large language model on an identical 37-field battery: seven categorical business verdicts, eight 0–9 behavioral meters, and twenty yes/no judgments. The study group is defined as calls scoring 2 or lower on the 0–9 complexity meter (n = 861; 0.5% of the reference set, 95% Wilson interval 0.5%–0.6%). Baseline figures use all scored calls. Market outcomes join a fixed sample of 22,449 calls with twelve-month total returns in excess of SPY, measured from the first close after each call; this sample skews toward liquid U.S. names and is reported as descriptive history only.

3Results

Simple-language calls are notably less evasive (2.19 vs 2.70) and less stressed (2.15 vs 2.43), with less promotion (4.45 vs 5.05) and marginally higher candor (7.09 vs 6.86). Their topic mix over-indexes on 'Volume About to Step Up' (46% vs 13.2%, lift 0.28) and 'Early Products Growing Fast' (50% vs 19.2%, lift 0.39), while 'The Finished-Story Tell' is rare (6.1% vs 2.7%). Guidance is maintained less often (37.3% vs 48.8%) and withdrawn more often (4.2% vs 2.7%). In the 99-call returns sample, the median forward return is -0.85% versus -7.16% baseline, though the mean (5.60%) sits well above the median, indicating skew. The simple-language share of calls peaked at 0.77 in 2025.

Table 1. Mean behavioral scores (0–9 scale), study group versus baseline
MeterStudy groupBaselineΔ
Candor7.096.86+0.23
Evasion2.192.70-0.51
Specificity7.637.56+0.07
Stress2.152.43-0.28
Promotion4.455.05-0.60
Confidence7.177.21-0.04
Table 2. Guidance actions, study group versus baseline
ActionStudy groupBaseline
Raised21.1%21.1%
Maintained37.3%48.8%
Lowered9.6%11.6%
Withdrawn4.2%2.7%
Table 3. Co-occurring battery signals ranked by lift (group prevalence ÷ baseline prevalence)
SignalLiftIn groupBaseline
The Hidden Segment0.26×5.5%21.1%
Scale-Dependent Advantage Claims0.27×3.0%11.1%
Volume About to Step Up0.46×13.2%28.5%
Early Products Growing Fast0.50×19.2%38.5%
The Finished-Story Tell0.61×2.7%4.4%
20150.49%
20160.57%
20170.45%
20180.32%
20190.31%
20200.57%
20210.60%
20220.67%
20230.56%
20240.55%
20250.77%
Figure 1. Share of all analyzed calls matching the study definition, by year.
Table 4. Twelve-month excess total returns versus SPY (descriptive history, not a signal)
StatisticStudy groupReturns sample
Median excess return-0.9%-7.2%
Interquartile range-20.4% to +24.1%
Share beating SPY48.5% (95% CI 39%–58%)39.5%
Observations9922,449
Table 5. Most recent calls matching the study definition
TickerQuarterCall dateCall grade
VRSNQ2 20252025-07-24A
WTBAQ2 20252025-07-24B+
ORLYQ2 20252025-07-24B+
ACUQ2 20252025-07-23A
CPACQ2 20252025-07-23B
SMPLQ3 20252025-07-10C
SWBIQ4 20252025-06-18D
CANADAQ1 20262025-06-18D

4Discussion

A careful reader should conclude that calls in unusually plain language are measurably less evasive, less promotional, and more often accompanied by maintained-or-changed guidance rather than the baseline pattern. They should not conclude that simplicity causes better outcomes, that these calls predict returns, or that the median-return gap represents an exploitable difference. The returns sample is small (99 calls), the distribution is highly skewed (mean 5.60% vs median -0.85%), and the confidence interval on the beat rate (38.9%-58.2%) overlaps substantially with the baseline. Treat every contrast here as descriptive.

5Limitations

Language metrics are AI-read fields and carry label noise. The returns comparison uses 22,449 baseline calls skewed toward liquid names, and the simple-language sample is only 99 calls, so sampling error is large. Artul.ai's own forward tests falsified directional prediction from these features, so no edge should be assumed. Additionally, LLMs partially remember the documented history of famous stocks, which can contaminate any backtest of language scores against realized returns. See the full methodology, including the C1 pattern’s forward-test failure and the LLM-memorization finding.

Cite this study Artul.ai Research Group (2026). “Only 861 of 165,182 earnings calls score under 3 on complexity - why they stand out.” Artul.ai Earnings-Call Research Library, Study No. 75. https://artul.ai/research/radically-simple-businesses

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Not investment advice. Artul.ai publishes AI-generated earnings-call quality grades and expected-volatility estimates — never buy or sell recommendations. We tested over 1,600 predictive hypotheses against 165,000 transcripts; the honest result, including what failed, is documented in our methodology.