The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu The leading online blog in the fields of corporate governance and financial regulation. Wed, 08 Apr 2026 11:32:13 +0000 en-US hourly 1 https://wordpress.org/?v=6.5.8 https://corpgov.law.harvard.edu/wp-content/uploads/2024/02/cropped-photography-4-e1706898544564-1-32x32.png Would Your Company Want To Stop Filing Quarterly Reports if No Longer Required? – The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu 32 32 Would Your Company Want To Stop Filing Quarterly Reports if No Longer Required? https://corpgov.law.harvard.edu/2026/01/03/would-your-company-want-to-stop-filing-quarterly-reports-if-no-longer-required/?utm_source=rss&utm_medium=rss&utm_campaign=would-your-company-want-to-stop-filing-quarterly-reports-if-no-longer-required https://corpgov.law.harvard.edu/2026/01/03/would-your-company-want-to-stop-filing-quarterly-reports-if-no-longer-required/#respond Sat, 03 Jan 2026 12:30:14 +0000 https://corpgov.law.harvard.edu/?p=178316?d=20260102144431EST Posted by Anita Bandy, Elizabeth R. Gonzalez-Sussman, and Raquel Fox, Skadden, Arps, Slate, Meagher & Flom LLP, on Saturday, January 3, 2026
Editor's Note:

Anita Bandy, Elizabeth R. Gonzalez-Sussman, and Raquel Fox are Partners at Skadden, Arps, Slate, Meagher & Flom LLP. This post is based on a Skadden memorandum by Ms. Bandy, Ms. Gonzalez-Sussman, Ms. Fox, and Caroline S. Kim.

Key Points

  • The Trump administration and the SEC say they want to eliminate the need for quarterly financial reports by public companies, a move that would reduce the regulatory burden on companies and encourage more long-term thinking.
  • But a number of factors could cause companies to continue to report more often than semiannually, including shareholder demands, the prospect of activist pressure and the possibility that less frequent reporting would result in less analyst coverage.
  • Changing to semiannual reporting could also complicate capital raising, share buybacks and trading windows for insiders.

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