SEC stelt halfjaarlijkse rapportage voor bedrijven voor

The U.S. Securities and Exchange Commission has proposed allowing public companies to file semiannual reports instead of quarterly earnings reports, addressing a long-standing debate about whether quarterly requirements encourage short-term thinking or protect investor interests. The optional change would give companies flexibility in interim reporting frequency while maintaining their obligation to disclose material information. Supporters argue quarterly reporting burdens companies and drives them toward private markets, while critics contend that frequent reporting ensures investor