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Keywords: Quarterly reporting
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Journal Articles
Consequences of More Frequent Reporting: The U.K. Experience
Available to Purchase
Journal of Law, Finance and Accounting (2021) 6 (1): 51–88.
Published: 06 May 2021
...Suresh Nallareddy; Robert Pozen; Shivaram Rajgopal The Securities and Exchange Commission (SEC) is considering the pros and cons of (i) moving to semi-annual reporting from quarterly reporting, and/or (ii) making quarterly reporting less burdensome by allowing more qualitative disclosures. We...
