2018-12-21 | 2018-27663

Added · Updated

Request for Comment on Earnings Releases and Quarterly Reports

The Securities and Exchange Commission issued a request for public comment on enhancing investor protection while reducing administrative burdens associated with quarterly reporting on Form 10-Q. The Commission seeks feedback on reducing duplication between quarterly reports and voluntary earnings releases, exploring flexibility in reporting frequency, and assessing the impact of current disclosure practices on corporate decision-making and short-termism. Comments are due by March 21, 2019, and may be submitted electronically or via paper to the Commission's Secretary.

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