News & Analysis as of

Publicly-Traded Companies Form 10-Q Quarterly Report

BCLP

Here We Go Again - Risk Factors and Other Reminders for Upcoming Quarterly Reports

BCLP on

In April, companies were faced with addressing the impacts of tariffs and a global trade war, as discussed in our April 8, 2025 post. Companies now find themselves grappling with the need to re-address these issues in light...more

BCLP

Q2 Reporting Trends: Few Jump on EBITDAC Bandwagon

BCLP on

Based on Q2 reporting to date, few companies opted to present non-GAAP financial measures using the new metric term “EBITDAC” (earnings before interest, tax, depreciation, amortization – and COVID-19). That is not surprising,...more

White & Case LLP

Hard at Work Closing Out an Already Active 2018

White & Case LLP on

SEC Adopts Hedging Rules, Extends Regulation A to all Public Companies and Solicits Comments on Earnings Releases and Quarterly Reports. SEC Adopts Rules for Public Companies to Use Regulation A - Keeping up with the...more

Sullivan & Worcester

SEC Issues Concept Release about Quarterly Reporting

Sullivan & Worcester on

The SEC has issued a comment release soliciting input on many questions related to quarterly reporting. The release covers a lot of possible scenarios, any or none of which may occur. The format, as with many releases of this...more

Dorsey & Whitney LLP

SEC Requests Comments on Earnings Releases and Quarterly Reporting

Dorsey & Whitney LLP on

The SEC issued a request for comment on the nature and timing of disclosures that reporting companies must provide in quarterly reports on Form 10-Q, including when the requirements overlap with earnings releases furnished on...more

Mayer Brown Free Writings + Perspectives

Legal Update: Will the Earnings Release Be the New 10-Q?

On December 18, 2018 the Commission published a Request for Comment on Earnings Releases and Quarterly Reports (the “Request”), which solicits public comment on both earnings releases and the frequency of periodic reporting....more

Mayer Brown Free Writings + Perspectives

Ending Quarterly Filings? Or Just Discontinuing Quarterly Guidance?

Even before the Trump tweet, discussions regarding interim reporting requirements for U.S. public companies had been ongoing for several years. ...more

Allen Matkins

Why Not Let The Market Decide The Frequency Of Earnings Reports

Allen Matkins on

In an Op-Ed published yesterday by the Wall Street Journal, MIT Senior Lecturer Robert Pozen and Harvard Law School Professor Mark J. Roe  argue for the retention of quarterly earnings reports with some modifications.  They...more

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