Established 1963
February 5, 2026
Insights
From 10-Q to 10-H? The Push for Less Frequent SEC Reporting
February 5, 2026
Insights
From 10-Q to 10-H? The Push for Less Frequent SEC Reporting
February 5, 2026
Insights
Labaton attorneys Michael P. Canty, Francis P. McConville, William Schervish, and Roger W. Yamada are the authors of a timely article, “From 10-Q to 10-H? The Push for Less Frequent SEC Reporting,” published in the Winter 2026 edition of NCPERS PERSist.
The article examines the growing push to allow publicly traded companies to report earnings on a semiannual, rather than a quarterly, basis. Exploring the evolution of financial reporting in the United States, the authors consider the potential ramifications for companies, investors, and the broader securities markets.
As they note, any shift in reporting frequency would involve a meaningful trade-off: reduced compliance costs for issuers on the one hand, and diminished market transparency and investor confidence on the other.
Labaton attorneys Michael P. Canty, Francis P. McConville, William Schervish, and Roger W. Yamada are the authors of a timely article, “From 10-Q to 10-H? The Push for Less Frequent SEC Reporting,” published in the Winter 2026 edition of NCPERS PERSist.
The article examines the growing push to allow publicly traded companies to report earnings on a semiannual, rather than a quarterly, basis. Exploring the evolution of financial reporting in the United States, the authors consider the potential ramifications for companies, investors, and the broader securities markets.
As they note, any shift in reporting frequency would involve a meaningful trade-off: reduced compliance costs for issuers on the one hand, and diminished market transparency and investor confidence on the other.
Labaton attorneys Michael P. Canty, Francis P. McConville, William Schervish, and Roger W. Yamada are the authors of a timely article, “From 10-Q to 10-H? The Push for Less Frequent SEC Reporting,” published in the Winter 2026 edition of NCPERS PERSist.
The article examines the growing push to allow publicly traded companies to report earnings on a semiannual, rather than a quarterly, basis. Exploring the evolution of financial reporting in the United States, the authors consider the potential ramifications for companies, investors, and the broader securities markets.
As they note, any shift in reporting frequency would involve a meaningful trade-off: reduced compliance costs for issuers on the one hand, and diminished market transparency and investor confidence on the other.
