SEC May Consider Revamping Quarterly Reports

Law360 (November 30, 2018, 5:13 PM EST) -- The U.S. Securities and Exchange Commission has said it could seek public input on whether changes are needed regarding how companies report their quarterly earnings and regulatory filings, a move that coincides with a broader debate amplified by President Donald Trump over whether public markets are too short-term focused.

The SEC said Wednesday it will consider at its Dec. 5 meeting “whether to issue a request for comment on the nature and content of quarterly reports and earnings releases issued by reporting companies,” according to a notice posted on the agency’s website. The SEC did not elaborate and did not immediately...

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