{"id":207971,"date":"2025-09-23T09:45:00","date_gmt":"2025-09-23T13:45:00","guid":{"rendered":"https:\/\/ibkrcampus.eu\/campus\/uncategorized\/revisiting-the-corporate-earnings-reporting-frequency-debate\/"},"modified":"2025-09-24T09:59:47","modified_gmt":"2025-09-24T09:59:47","slug":"revisiting-the-corporate-earnings-reporting-frequency-debate","status":"publish","type":"post","link":"https:\/\/www.interactivebrokers.eu\/campus\/traders-insight\/securities\/macro\/revisiting-the-corporate-earnings-reporting-frequency-debate\/","title":{"rendered":"Revisiting the Corporate Earnings Reporting Frequency Debate"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>The debate over quarterly versus semi-annual earnings reporting has resurfaced, with President Trump suggesting a move to semi-annual reports<\/li>\n\n\n\n<li>While US companies report quarterly, most international companies report semi-annually<\/li>\n\n\n\n<li>Proponents of semi-annual reporting argue it reduces &#8220;short-termism&#8221; and could revive IPO markets, while critics warn of lessened transparency and increased potential for illegal activity<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-revisiting-the-corporate-earnings-reporting-frequency-debate\">Revisiting the Corporate Earnings Reporting Frequency Debate<\/h2>\n\n\n\n<p>The discussion on how frequently publicly traded companies in the US should have to report earnings has come up once again. Just as he did during his first term, President Donald Trump floated the idea on Monday that companies should report their earnings every six months rather than quarterly. \u201cThis will save money, and allow managers to focus on properly running their companies,\u201d Trump wrote on Truth Social.<sup>1<\/sup><\/p>\n\n\n\n<p>As such, we thought we\u2019d revisit reporting frequency around the globe, and what advocates and critics alike think about the prospect semi-annual reporting.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-us-companies-report-quarterly-while-the-rest-of-the-world-mostly-reports-semi-annually\">US Companies Report Quarterly While the Rest of the World Mostly Reports Semi-annually<\/h2>\n\n\n\n<p>Anyone that follows global corporate earnings is aware of one glaring difference between the way US companies report earnings results as compared to the rest of the world. While the SEC requires US companies to file earnings results quarterly, a majority of international governing bodies only require semi-annual filings (2x a year). It has been this way since the implementation of the Securities Exchange Act of 1934 empowered the SEC to require quarterly financial reports from US-listed companies.\u200b<\/p>\n\n\n\n<p><img decoding=\"async\" width=\"1200\" height=\"628\" data-src=\"https:\/\/www.wallstreethorizon.com\/upload\/ReportingFrequencybyCountry-PerYearBasis2.png\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" class=\"lazyload\" style=\"--smush-placeholder-width: 1200px; aspect-ratio: 1200\/628;\"><br>Source: Wall Street Horizon<\/p>\n\n\n\n<p>In the Wall Street Horizon universe of 11,000 global equities, only 13% report twice a year, which makes sense as the majority of our coverage is of North American companies (62%). Of the names that report 2x year, only 1% are North American companies, a majority of which (72%) are American Depository Receipts (ADRs), broadly from the UK and Europe.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-uk-case-study-from-semiannual-reporting-to-quarterly-then-back-again\">UK Case Study &#8211; From Semiannual Reporting, to Quarterly, then Back Again<\/h2>\n\n\n\n<p>To understand which of these options is best, it might help to look to a country that has done both. UK companies previously sided with the rest of Europe and reported semi-annually prior to 2007. Then from 2007 &#8211; 2014, UK companies were required to file quarterly, before moving back to semi-annual. Research from the CFA Institute showed that while the frequency of financial reporting had no material impact on levels of corporate investment, \u201cmandatory quarterly reporting was associated with an increase in analyst coverage and an improvement in the accuracy of analyst earnings forecasts.\u201d<sup>2&nbsp;<\/sup>Most will agree those are two very good things for investors, but some still continue to argue that they may not outweigh the issues of short-termism and the behavior around it, i.e. \u201cquarterly earnings hysteria\u201d as Larry Fink titled it<sup>3<\/sup>, and \u201cquarterly capitalism\u201d referred to by Hillary Clinton.<sup>4<\/sup><\/p>\n\n\n\n<p>CEOs themselves point to short-term earnings pressure from investors as the number one factor promoting short-termism:<\/p>\n\n\n\n<p><img decoding=\"async\" data-src=\"https:\/\/www.wallstreethorizon.com\/upload\/250919EYLongtermvalue.png\" alt=\"\" width=\"1200\" height=\"750\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" class=\"lazyload\" style=\"--smush-placeholder-width: 1200px; aspect-ratio: 1200\/750;\"><br><br><em>Original data from this chart found on page 15 of this EY report:&nbsp;<a href=\"https:\/\/www.ey.com\/content\/dam\/ey-unified-site\/ey-com\/en-gl\/insights\/long-term-value\/documents\/ey-corporate-governance-survey-march-2021.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">view pdf<\/a>\u200b.&nbsp;<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-pros-of-semiannual-reporting-nbsp\">Pros of Semiannual Reporting&nbsp;<\/h2>\n\n\n\n<p>Proponents of less frequent earnings reporting, as President Trump is suggesting, are in favor of it for a few main reasons.&nbsp;<\/p>\n\n\n\n<p>The first is that they believe quarterly reporting promotes short-termism. As mentioned above, BlackRock head honcho Larry Fink has been an outspoken advocate for semiannual reporting for this reason. Back in February 2016 he wrote a letter to 500 CEOs urging them to stop providing quarterly estimates.<sup>5<\/sup><\/p>\n\n\n\n<p>That sentiment continued during President Trump\u2019s first term in office, when JPMorgan CEO Jamie Dimon and legendary investor Warren Buffet wrote a 2018 op-ed pushing for the same.<sup>6<\/sup>&nbsp;Less frequent reporting would help companies adapt a longer-term view, and help them focus on running their companies they stated.&nbsp;<\/p>\n\n\n\n<p>Proponents also believe making this change could revive the IPO markets. The costly and time-consuming nature of having to list and maintain publicly traded shares and stand up to the rigor of SEC reporting requirements is often a major factor in companies\u2019 decisions to stay private or sell themselves instead. We\u2019ve also seen that the increased availability of private funding means companies don\u2019t necessarily have to go public to get the capital they need (link IPO article). According to the Center for Research in Security Prices, the number of publicly traded companies in the US is about 3,700, down 17% from three years ago, and down nearly 50% from its peak in 1997.<sup>7<\/sup><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-cons-of-semiannual-reporting\">Cons of Semiannual Reporting<\/h2>\n\n\n\n<p>One of the most frequently cited cons of fewer earnings reports is the lessened transparency and insights into company performance it would bring, something many investors and analysts rely on. Quarterly earnings reports are typically followed by earnings calls which allow analysts to ask questions to company management that they wouldn\u2019t otherwise get the opportunity to.&nbsp;<\/p>\n\n\n\n<p>There is also the concern that less frequent reporting could open the door for more illegal activity within corporations, as there&#8217;d be less check points during the year, and fewer chances for analysts to scrutinize financial statements. Professor Salman Arif from the University of Minnesota&#8217;s Carlson School of Management says, &#8220;If we want to reduce accounting fraud, reduce opportunities for insider trading, improve the strength of our capital markets, and allow companies to invest for the long run, I think more transparency is truly beneficial.\u201d<sup>8<\/sup><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-the-bottom-line\">The Bottom Line<\/h2>\n\n\n\n<p>Ultimately, the debate over earnings frequency boils down to a fundamental question about the primary purpose of public markets. Is it to provide the most transparent, up-to-date information for investors to make decisions, or is it to create an environment where companies are shielded from short-term market pressures to foster long-term growth and innovation? The UK&#8217;s experience demonstrates that there are measurable consequences to either choice. As U.S. regulators and business leaders revisit this perennial issue, they must weigh whether the potential gains in strategic focus for corporations are worth the cost of reduced transparency and accountability for the investors who fund them.<\/p>\n\n\n\n<p>&#8212;<\/p>\n\n\n\n<p>Originally Posted on September 22, 2025 &#8211; <a href=\"https:\/\/www.wallstreethorizon.com\/blog\/Revisiting-the-Corporate-Earnings-Reporting-Frequency-Debate\" target=\"_blank\" rel=\"noreferrer noopener\">Revisiting the Corporate Earnings Reporting Frequency Debate<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-footnotes\">Footnotes<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u201cWhy Trump wants companies to report earnings less frequently,\u201c NPR, Rafael Nam, September 15, 2025,\u00a0<a href=\"https:\/\/www.npr.org\/2025\/09\/15\/nx-s1-5542137\/trump-corporate-earnings-sec\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.npr.org<\/a><\/li>\n\n\n\n<li>\u201cImpact of Reporting Frequency on UK Public Companies,\u201d CFA Institute, March 1, 2017,\u00a0<a href=\"https:\/\/rpc.cfainstitute.org\/research\/foundation\/2017\/impact-of-reporting-frequency-on-uk-public-companies\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/rpc.cfainstitute.org<\/a><\/li>\n\n\n\n<li>\u201cSome Heresy on Wall Street: Look Past the Quarter,\u201d Wall Street Journal, Andrew Ross, Sorkin, February 1, 2026,\u00a0<a href=\"https:\/\/www.nytimes.com\/2016\/02\/02\/business\/dealbook\/some-heresy-on-wall-street-look-past-the-quarter.html\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.nytimes.com<\/a><\/li>\n\n\n\n<li>\u201cMoving beyond quarterly capitalism,\u201d Medium, Hillary Clinton, July 24, 2015,\u00a0<a href=\"https:\/\/medium.com\/hillary-for-america\/moving-beyond-quarterly-capitalism-7abec53733f6\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/medium.com<\/a><\/li>\n\n\n\n<li>\u201cSome Heresy on Wall Street: Look Past the Quarter,\u201d Wall Street Journal, Andrew Ross, Sorkin, February 1, 2025,\u00a0<a href=\"https:\/\/www.nytimes.com\/2016\/02\/02\/business\/dealbook\/some-heresy-on-wall-street-look-past-the-quarter.html\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.nytimes.com<\/a><\/li>\n\n\n\n<li>\u201cShort-Termism Is Harming the Economy,\u201d Wall Street Journal, Jamie Dimon &amp; Warren Buffet, June 6, 2018,\u00a0<a href=\"https:\/\/www.wsj.com\/articles\/short-termism-is-harming-the-economy-1528336801\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.wsj.com<\/a><\/li>\n\n\n\n<li>\u201cAmerica has lost half its public companies since the 1990s,\u201d CNN, Nicole Goodkind, June 9, 2023,\u00a0<a href=\"https:\/\/www.cnn.com\/2023\/06\/09\/investing\/premarket-stocks-trading\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.cnn.com<\/a><\/li>\n\n\n\n<li>\u201cWhy Trump wants companies to report earnings less frequently,\u201c NPR, Rafael Nam, September 15, 2025,\u00a0<a href=\"https:\/\/www.npr.org\/2025\/09\/15\/nx-s1-5542137\/trump-corporate-earnings-sec\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.npr.org<\/a><\/li>\n<\/ol>\n\n\n\n<p><em>Copyright <sup>\u00a9<\/sup> 2025 Wall Street Horizon, Inc. All rights reserved. Do not copy, distribute, sell or modify this document without Wall Street Horizon&#8217;s prior written consent. This information is provided for information purposes only. Neither TMX Group Limited nor any of its affiliated companies guarantees the completeness of the information contained in this publication, and we are not responsible for any errors or omissions in or your use of, or reliance on, the information. This publication is not intended to provide legal, accounting, tax, investment, financial or other advice and should not be relied upon for such advice. The information provided is not an invitation to purchase securities, including any listed on Toronto Stock Exchange and\/or TSX Venture Exchange. TMX Group and its affiliated companies do not endorse or recommend any securities referenced in this publication. This publication shall not constitute an offer to sell or the solicitation of an offer to buy, nor may there be any sale of any securities in any state or jurisdiction in which such offer, solicitation or sale would be unlawful prior to registration or qualification under the securities laws of any such state or jurisdiction. TMX, the TMX design, TMX Group, Toronto Stock Exchange, TSX, and TSX Venture Exchange are the trademarks of TSX Inc. and are used under license. Wall Street Horizon is the trademark of Wall Street Horizon, Inc. All other trademarks used in this publication are the property of their respective owners.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The debate over quarterly versus semi-annual earnings reporting has resurfaced, with President Trump suggesting a move to semi-annual 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