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Less frequent reporting can lead to bigger earnings surprises and sharper stock price swings, as market trends have shown. Supporters of the quarterly regime also argue that the “90-day treadmill” keeps management accountable, warning that without it companies could lose focus and corporate governance standards may weaken, writes Chartered Accountant S Murlidharan.
The US Securities and Exchange Commission (SEC) earlier this month proposed a major overhaul of corporate earnings disclosures, allowing public companies to report results less frequently. Under the proposal issued on May 5, 2026, companies could opt for semiannual reporting instead of the current mandatory quarterly filings.
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