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Frequency of financial reporting: developments in the US and lessons from the European perspective
07/02/2026
The U.S. Securities and Exchange Commission (SEC) recently proposed a major regulatory change that would allow publicly listed companies in the US to switch from quarterly to twice-annual earnings reports. What are the implications of the proposed changes and what can we learn from the European experience? Andrei FILIP, professor of financial reporting at IÉSEG, shares his reflections – drawing on a study he co-authored, which analyzed and compared the frequency of financial reporting obligations in 49 countries and how this impacts the quality of the forecasts made by financial analysts.