ANALYSIS: Will Investors Get the Disclosures They Need in 2020?

Corporate disclosures and investor access to information will be frequent topics of discussion in 2020. Questions will revolve around how often issuers should provide public disclosure of financial information, what form that disclosure should take, and what matters merit increased attention in the new decade.

Quarterly Reporting Costs and Short-Termism

In August 2018, President Trump tweeted that one business leader told him, “Stop quarterly reporting & go to a six month system.” The tweet, which reflects a long-running debate among market participants, prompted the SEC to issue a release for comment on the costs and benefits of quarterly reporting. Not ...