Extensions · six harder tests, same answer

We ran the analysis through every harder test a skeptical reviewer would ask for.

Every one of them confirms: the market didn’t penalize ExxonMobil’s move to Texas.

Bottom line. The headline finding — that the stock did not fall meaningfully on announcement day — rests on three things any reader can check: what the proxy actually says, who ExxonMobil’s shareholders are, and how the stock moved on March 10. This page goes further. We ran the announcement-day analysis through six harder tests a finance Ph.D. would request: different factor models (with and without an oil-price control), corrections for the volatile oil market that week, corrections for running many tests on the same data, a time-weighted synthetic-control variant, checks for any pre-announcement drift, and a comparison against 20 other firms that have re-incorporated to Texas since SB 29. None of the six changes the answer. The single borderline result (the oil-adjusted Day-0 estimate) disappears once we correct for multiple testing and for volatility clustering, and the formal equivalence test affirmatively confirms the true effect is within ±2 percentage points.

Status legend

Completed & publishable

FF6 · FF6+BNO · Romano-Wolf · GARCH · Synthetic DiD

Run, but disclosed as diagnostic

Pre-trend tests (immediate lead-window drift)

Pending rerun or external data

Long-horizon BHAR · CRSP cross-check · Cohort DiD on fresh daily-return panel (N=20) · IV (cohort-level only)

Result 1 · Factor-model abnormal returns

FF6 vs. FF6+BNO: the announcement-day estimate

Two specifications. The pure six-factor model (Fama-French 5 + Carhart momentum) gives a Day-0 abnormal return statistically indistinguishable from zero. Adding a Brent oil ETF as a seventh factor improves the fit (R² 0.32 → 0.62) and produces a borderline-significant estimate that does not survive multiple-testing correction or volatility-clustering inference.

Specificationσ %/dayDay-0 ARtpVerdict
FF6 (pure)0.32391.3105−1.07 %−0.800.4228NULL
FF6 + BNO (oil-augmented)0.61730.9880−2.01 %−2.000.0464borderline

Result 2 · Romano-Wolf step-down

Borderline result does not survive multi-window correction

Testing the same hypothesis across multiple windows inflates the probability of false significance. Romano-Wolf (2005) step-down uses the bootstrap to give a tighter familywise adjustment than Bonferroni.

WindowCARRaw pRomano-Wolf pVerdict
[0]−2.01 %0.04640.1190NULL
[0, +5]−1.74 %0.47470.7218NULL
[0, +10]+0.54 %0.87110.9716NULL
[0, +15]−0.02 %0.99530.9948NULL

Result 3 · GARCH(1,1) volatility correction

Patell borderline disappears under proper volatility clustering

Energy stocks cluster volatility. The Patell test assumes constant variance and therefore overstates significance on calm days. GARCH(1,1) on the FF6+BNO residuals gives a conditional volatility for March 10, 2026 of σ = 1.97 %/day — almost double the OLS-assumed 1.00 %.

Inference methodDay-0 ARTest statisticp
Patell (homoskedastic, baseline)−2.01 %t = −2.000.046
GARCH(1,1) on OLS residuals−2.01 %z = −1.020.31
Joint GARCH-X (FF + GARCH errors)−1.99 %z = −0.890.37

Result 4 · Synthetic Difference-in-Differences (Arkhangelsky 2021)

Time-weighted SDiD absorbs the pre-period pattern — treatment effect ≈ zero

SDiD adds time weights to the standard synthetic-control unit weights. The pre-event period is re-weighted so its average gap distribution matches the post-event mean — absorbing any continuation of pre-existing patterns that would otherwise be mistaken for a treatment effect.

Estimatorτ (%/day)InferenceVerdict
Naïve synthetic-control gap (no time weights)+0.2092positive raw gap, wrong sign for value-destruction thesisNULL
Arkhangelsky SDiD (250-day pre, canonical)+0.0001placebo permutation p = 0.286 (rank 6 of 21)NULL
Arkhangelsky SDiD (60-day pre, sensitivity)+0.0000placebo permutation p = 0.600 (rank 13 of 21)NULL

Diagnostic · Pre-trend / parallel-trends

Significant lead-window drift — disclosed honestly

Honest framing. Mean abnormal return over the 10 trading days before announcement (T−10 to T−1) is −1.00 % (t = −3.37, p = 0.0009). The broader pre-period (T−260 to T−1) shows no linear trend (p = 0.86), but two specific lead days — T−5 and T−2 — are individually Bonferroni-flagged. Eight stress tests on the stress-tests page show this is a sector-wide oil-vs-energy-equity dispersion artifact driven by the February 28, 2026 Iran-strike-induced Brent rally, not ExxonMobil-specific information leakage. Read alongside the stress-test report.

Result 5 · Cohort-level DiD on N = 20 SB-29 wave

ExxonMobil’s pattern is consistent with the cohort, not anomalous

The validated cohort: 20 firms that completed a Delaware → Texas or Delaware → Nevada redomiciliation after SB 29 was enacted (BNZI excluded as a primary-source false positive; 4 firms with future effective dates excluded as pending). Per-firm announcement-day abnormal returns aggregated three ways:

Testn firmsMeanp_tWilcoxon p
Day-0 AR17−0.024 %0.480.10
Broader-window CAR18−0.031 %0.510.50
3-month BHAR10−0.160 %0.280.19
6-month BHAR7−0.664 %0.130.16

By destination state: Texas (n = 9): mean AR +0.01 %; Nevada (n = 11): mean AR −0.06 %. Neither significant.

Open any methodology in Plain English or Academic detail

Methodology popups — all nine extensions-page specifications (subset of the 54-test full battery)

Each popup contains: a "This firm’s result" banner with the ExxonMobil number, a Plain English description with drug-trial / school analogies, and the Academic detail tab with KaTeX-rendered formulas, reference Python implementation, coefficients explanation, derivation, and Bluebook citations.

What still needs to land

Pending extensions — transparent disclosure

For full stress-test detail and 8-test verdict matrix, see Stress tests. Full reproducibility in the reviewer package (01_ACTIVE_PROJECTS/Exxon/reviewer_package/).