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    Comment Letter on the SEC’s Proposal to Replace Quarterly Reporting with Semiannual Reporting governance corpgov.law.harvard.edu
    via editorial

We welcome the opportunity to comment on the Securities and Exchange Commission’s proposed amendments that would allow Exchange Act reporting companies to elect semiannual reporting on a new Form 10-S in lieu of quarterly reports on Form 10-Q (“the proposal”). We write as academics with extensive experience conducting research that examines SEC periodic reports, earnings […]

Source: Harvard Law School Forum on Corporate Governance

Published: 2026-07-11T11:30:17Z