U.S. stocks opened lower on Thursday following a record-setting session when the Dow closed above 23,000 for the first time.

Shortly after the opening bell, the Dow Jones Industrial Average lost 65.26 points, or 0.28 percent, to 23,092.34. The S&P 500 decreased 7.58 points, or 0.30 percent, to 2,553.68. The Nasdaq Composite Index was down 40.54 points, or 0.61 percent, to 6,583.68.

All three major indexes posted record highs on Wednesday, with the Dow rallied over 160 points to break the 23,000-threshold.

With no major data out on Thursday, traders continued to look into third-quarter corporate earnings reports.

U.S. e-commerce company eBay reported better-than-expected quarterly revenue as well as earnings per share that met expectations. However, the company reported mixed guidance for the fourth quarter, sending the stock down 4.5 percent in early trading.

According to consulting company Earnings Scout, this earnings season has gotten off to a good start, with about 80 percent of companies reporting beating their bottom line, while over 70 percent have topped sales estimates.