Beyond the Quarter: Rethinking Corporate Reporting in the US

Ryan Adams was quoted throughout the Governance Intelligence analysis article, "Beyond the Quarter: Rethinking Corporate Reporting in the US" that covered the growing debate over the future of quarterly reporting. Different implications of moving to a semi-annual reporting schedule were explored.

Ryan noted, "Supporters believe reducing mandatory quarterly reporting can help de-emphasize short-termism and lower costs. Critics highlight the long-standing role of quarterly reporting in promoting transparency around not only financial results but ‘legal risks and potential trends that could affect the business in the future.’"

Additionally, Ryan mentions, "that many investors already rely more on earnings reports and calls than on form 10-Q itself" and "...It remains to be seen whether companies would completely abandon the current earnings call cadence."

Ryan posits that "the SEC is trying to stimulate IPOs, but abundant private capital limits the impact of policy changes."

Read the full article.