Publicly-Traded Companies, Reporting Requirements, Quarterly Report

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

BCLP on 7/23/2025

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

Vinson & Elkins' Quarterly Securities & ESG Updates - Fall 2023

Vinson & Elkins LLP on 10/13/2023

Welcome to Vinson & Elkins’ Securities and ESG Updates. Our aim is to provide insights into notable developments in securities reporting and the environmental, social and governance space over the quarter and, where...more

Hard at Work Closing Out an Already Active 2018

White & Case LLP on 1/15/2019

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

SEC Issues Concept Release about Quarterly Reporting

Sullivan & Worcester on 12/20/2018

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

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

Mayer Brown Free Writings + Perspectives on 12/20/2018

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

Ending Quarterly Filings? Or Just Discontinuing Quarterly Guidance?

Mayer Brown Free Writings + Perspectives on 8/21/2018

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

Commission Responds to Tweet