The question of whether U.S. public companies should report earnings every three months or every six months has re-emerged after a recent post on Truth Social by President Trump. Our review, “The Semi-Annual Reporting Debate,” outlines the renewed discussion on shifting U.S. reporting from quarterly to semi-annual, clarifies the policy process, and highlights the potential implications for boards, executives, and communications leaders.
While no rule has been adopted, the conversation is gaining traction. Now is the time to assess your disclosure strategies, investor engagement cadence, and readiness for change.
Download the review for:
- a summary of key events since 2016
- details of past efforts to change policy and current requirements
- insights and implications for management teams and boards
- governance, investor and proxy advisory considerations
Click on the image to view the PDF.
