earnings announcement, returns and after-hours trading

Hi. I am currently studying earnings announcement and the return on stocks. I am aware that many companies postpone their announcements till after the exchanges have officially closed. However, I know that after-hours-trading might occur as late as 8 pm. How late can the earnings announcements generally be held? if they are held after the after-hours-trading should I then base the returns associated with the earnings announcements on the following trading day? Hope this was clear.

Mons

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