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ARTICLE · 27 DECEMBER 2018

Request For Comment On Earnings Releases And Quarterly Reports

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As we previously posted, the Securities and Exchange Commission had announced that at tomorrow's open meeting the Commission would, among other things, consider a request for comment regarding earnings releases and the frequency of periodic filings.

United StatesCorporate/Commercial Law
Anna T. Pinedo
Anna T. Pinedo
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As we previously posted, the Securities and Exchange Commission had announced that at tomorrow's open meeting the Commission would, among other things, consider a request for comment regarding earnings releases and the frequency of periodic filings.  Well, today, the Commission released the Request for Comment.

This is not the first time that the Commission has considered the frequency of periodic reporting.  In fact, from time to time, Commissioners and representatives of the Commission's Division of Corporation Finance have questioned whether quarterly or semi-annual reporting is more appropriate for public companies.  However, following comments earlier in the year regarding the burdens placed on reporting companies as a result of the quarterly reporting requirement and the focus on short-termism that may result from quarterly earnings announcements, the Commission had been urged to conduct a study on these matters.  The Request for Comment solicits

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