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SEC seeks input on quarterly reporting

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Dec 18, 2018

On December 18, 2018, the Securities and Exchange Commission (SEC) published a request for comment soliciting input on the nature, content, and timing of earnings releases and quarterly reports made by reporting companies.

The request for comment solicits public input on how the Commission can reduce burdens on reporting companies associated with quarterly reporting while maintaining, and in some cases enhancing, disclosure effectiveness and investor protections. In addition, the Commission is seeking comment on how the existing periodic reporting system, earnings releases, and earnings guidance, alone or in combination with other factors, may foster an overly short-term focus by managers and other market participants.

The public comment period will remain open for 90 days following publication of the request for comment in the Federal Register.

Review the press release and request for comment on the SEC's website.

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