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The End of Quarterly Reporting in the United States?

The Harvard Law School Forum on Corporate Governance · last updated

Key Takeaways:

  • SEC Chairman Paul Atkins has announced support of a shift from the current quarterly reporting regime to semiannual reporting for U.S. public companies, in line with other jurisdictions such as the United Kingdom and European Union.
  • A move from quarterly to semiannual reporting would have numerous potential implications, including, among others, an emphasis on long-term focus, a reduction in regulation and a decrease in information available to investors.

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