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    Beyond the Filing Calendar: The Questions Boards Must Ask Before Changing Reporting Cadence governance corpgov.law.harvard.edu
    via editorial

Many companies may soon face a genuinely consequential reporting decision if the SEC finalizes its semiannual reporting proposal substantially as issued. The question is no longer hypothetical, and it is no longer distant. The SEC’s public comment period on the proposal closed on July 6, 2026, and the Wall Street Journal has reported it drew […]

Source: Harvard Law School Forum on Corporate Governance

Published: 2026-08-09T11:30:21Z