Prior evidence shows small firms experience greater stock price revaluations to earnings reports than do large firms. This finding is attributed to different levels of predisclosure information production and dissemination. Accordingly, because information search activities yield higher expected trading profits for larger firms, prices are “more informative” for larger firms and their earnings reports convey less information. This phenomenon is called the size-related differential information hypothesis. Moreover, asset pricing theory views prices as a function of all information—including information about other firms. This multilateral perspective is consistent with earnings reports yielding price revaluations for other firms, called earnings information transfers. This article hypothesizes that the size-related differential information hypothesis extends to earnings information transfers. It predict and shows that price revaluations to earnings are inversely related to the size of both disclosing and non-disclosing firms. This evidence supports the multilateral price implications of earnings.