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Rethinking the Quarterly Reporting Model

By Noah Kirsch

04/22/2026

Disclosure Regulation Member-Only
Key Points
  • A potential SEC shift to semiannual earnings reporting could allow management teams to prioritize long-term strategic execution over the administrative burden of the "quarterly treadmill."
  • While less frequent disclosures could save smaller firms resources, experts caution that reduced transparency might lead to a higher cost of capital and lower valuations.
  • If the reporting cadence changes, audit committees may need to move from a compliance-based role to a judgment-based one, requiring more frequent internal updates to monitor material risks.

This AI-generated summary, based on content on this page, was reviewed by NACD editors for accuracy.

Prepare your public company board for a potential SEC shift to semiannual reporting.

Last month, The Wall Street Journal reported that the US Securities and Exchange Commission was working on a proposal to change disclosure requirements for publicly traded companies. The revised rules would give them the option to publish earnings reports twice per year ...

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Noah Kirsch is a contributing writer for Directorship and Directorship Online. 

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